Exempt Organization Business Income Tax Return 990-T - McKnight ...
Exempt Organization Business Income Tax Return 990-T - McKnight ...
Exempt Organization Business Income Tax Return 990-T - McKnight ...
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2008<br />
OMB No. 1545-0687<br />
Form<br />
<strong>990</strong>-T <strong>Exempt</strong> <strong>Organization</strong> <strong>Business</strong> <strong>Income</strong> <strong>Tax</strong> <strong>Return</strong><br />
Department of the Treasury<br />
(and proxy tax under section 6033(e))<br />
Open to Public Inspection for<br />
Internal Revenue Service<br />
For calendar year 2008 or other tax year beginning<br />
, and ending<br />
501(c)(3) <strong>Organization</strong>s Only<br />
DEmployer identification number<br />
A Check box if<br />
Name of organization ( Check box if name changed and see instructions.) (Employees’ trust, see instructions<br />
address changed<br />
for Block D on page 9.)<br />
B <strong>Exempt</strong> under section Print THE MCKNIGHT FOUNDATION 41-0754835<br />
X 501( c )( 3 ) or<br />
E Unrelated business activity codes<br />
Number, street, and room or suite no. If a P.O. box, see page 9 of instructions. (See instructions for Block E<br />
Type<br />
408(e) 220(e) 710 2ND STREET SOUTH, SUITE 400<br />
on page 9.)<br />
408A 530(a) City or town, state, and ZIP code<br />
529(a)<br />
MINNEAPOLIS, MN 55401 900000<br />
C Book value of all assets F Group exemption number (See instructions for Block F.) | N/A<br />
at end of year G Check organization type | X 501(c) corporation 501(c) trust 401(a) trust Other trust<br />
1582042000.<br />
H Describe the organization’s primary unrelated business activity. | SEE STATEMENT 1<br />
I During the tax year, was the corporation a subsidiary in an affiliated group or a parent-subsidiary controlled group? ~~~~~~ | Yes X No<br />
If "Yes," enter the name and identifying number of the parent corporation. |<br />
J The books are in care of | RICK SCOTT Telephone number | 612-333-4220<br />
Part I Unrelated Trade or <strong>Business</strong> <strong>Income</strong><br />
(A) <strong>Income</strong><br />
(B) Expenses<br />
(C) Net<br />
1 a Gross receipts or sales<br />
2<br />
3<br />
5<br />
6<br />
7<br />
8<br />
9<br />
10<br />
11<br />
b<br />
b<br />
c<br />
Less returns and allowances c Balance ~~~ | 1c<br />
Cost of goods sold (Schedule A, line 7) ~~~~~~~~~~~~~~~~~<br />
Gross profit. Subtract line 2 from line 1c<br />
~~~~~~~~~~~~~~~~<br />
4 a Capital gain net income (attach Schedule D) ~~~~~~~~~~~~~~~<br />
Net gain (loss) (Form 4797, Part II, line 17) (attach Form 4797) ~~~~~~<br />
Capital loss deduction for trusts ~~~~~~~~~~~~~~~~~~~~<br />
<strong>Income</strong> (loss) from partnerships and S corporations (attach statement) ~~~<br />
Rent income (Schedule C)<br />
~~~~~~~~~~~~~~~~~~~~~~<br />
Unrelated debt-financed income (Schedule E) ~~~~~~~~~~~~~~<br />
Interest, annuities, royalties, and rents from controlled organizations (Sch. F)~<br />
Investment income of a section 501(c)(7), (9), or (17) organization<br />
(Schedule G)<br />
~~~~~~~~~~~~~~~~~~~~~~~~~~~~<br />
Exploited exempt activity income (Schedule I) ~~~~~~~~~~~~~~<br />
Advertising income (Schedule J) ~~~~~~~~~~~~~~~~~~~~<br />
12 Other income (See instructions; attach schedule.) ~~~~~~~~~~~~ 12<br />
13 Total. Combine lines 3 through 12 13 -303,688. -303,688.<br />
Part II Deductions Not Taken Elsewhere (see instructions for limitations on deductions.)<br />
(Except for contributions, deductions must be directly connected with the unrelated business income.)<br />
14<br />
15<br />
16<br />
17<br />
18<br />
19<br />
20<br />
21<br />
22<br />
23<br />
24<br />
25<br />
26<br />
27<br />
28<br />
29<br />
30<br />
31<br />
32<br />
33<br />
Compensation of officers, directors, and trustees (Schedule K) ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ 14<br />
Salaries and wages ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~<br />
Repairs and maintenance<br />
Bad debts ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~<br />
Interest (attach schedule)<br />
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~<br />
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~<br />
<strong>Tax</strong>es and licenses ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~<br />
Charitable contributions (See instructions for limitation rules.) ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~<br />
SEE STATEMENT 3<br />
Depreciation (attach Form 4562)<br />
Less depreciation claimed on Schedule A and elsewhere on return<br />
Depletion<br />
Contributions to deferred compensation plans<br />
~~~~~~~~~~~~~~~~~~~~~~~~~~~~ 21<br />
2<br />
3<br />
4a<br />
4b<br />
4c<br />
5<br />
6<br />
7<br />
8<br />
9<br />
10<br />
11<br />
~~~~~~~~~~~~~ 22a<br />
22b<br />
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~<br />
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~<br />
Employee benefit programs ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~<br />
Excess exempt expenses (Schedule I) ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~<br />
Excess readership costs (Schedule J) ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~<br />
Other deductions (attach schedule) ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~<br />
SEE STATEMENT 4<br />
Total deductions. Add lines 14 through 28 ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~<br />
Unrelated business taxable income before net operating loss deduction. Subtract line 29 from line 13 ~~~~~~~~~~~~<br />
Net operating loss deduction (limited to the amount on line 30) ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~<br />
Unrelated business taxable income before specific deduction. Subtract line 31 from line 30 ~~~~~~~~~~~~~~~~~<br />
Specific deduction (Generally $1,000, but see instructions for exceptions)<br />
-303,688. STMT 2 -303,688.<br />
~~~~~~~~~~~~~~~~~~~~~~~~<br />
34 Unrelated business taxable income. Subtract line 33 from line 32. If line 33 is greater than line 32, enter the smaller<br />
of zero or line 32 34 -313,192.<br />
823701<br />
3-09-09 LHA For Privacy Act and Paperwork Reduction Act Notice, see instructions.<br />
2<br />
Form <strong>990</strong>-T (2008)<br />
15<br />
16<br />
17<br />
18<br />
19<br />
20<br />
23<br />
24<br />
25<br />
26<br />
27<br />
28<br />
29<br />
30<br />
31<br />
32<br />
33<br />
-9,521.<br />
0.<br />
19,025.<br />
9,504.<br />
-313,192.<br />
-313,192.<br />
1,000.
THE MCKNIGHT FOUNDATION 41-0754835<br />
Part III <strong>Tax</strong> Computation<br />
35 <strong>Organization</strong>s <strong>Tax</strong>able as Corporations. See instructions for tax computation.<br />
Form <strong>990</strong>-T (2008)<br />
36<br />
37<br />
38<br />
Controlled group members (sections 1561 and 1563) check here |<br />
See instructions and:<br />
a Enter your share of the $50,000, $25,000, and $9,925,000 taxable income brackets (in that order):<br />
b Enter organization’s share of: (1) Additional 5% tax (not more than $11,750) $<br />
c<br />
(1) $ (2) $ (3) $<br />
(2) Additional 3% tax (not more than $100,000) ~~~~~~~~~~~~~ $<br />
<strong>Income</strong> tax on the amount on line 34 ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ |<br />
Trusts <strong>Tax</strong>able at Trust Rates. See instructions for tax computation. <strong>Income</strong> tax on the amount on line 34 from:<br />
<strong>Tax</strong> rate schedule or Schedule D (Form 1041) ~~~~~~~~~~~~~~~~~~~~~~~~~~~<br />
Proxy tax. See instructions ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~<br />
Alternative minimum tax<br />
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~<br />
39 Total. Add lines 37 and 38 to line 35c or 36, whichever applies <br />
Part IV <strong>Tax</strong> and Payments<br />
40a<br />
Foreign tax credit (corporations attach Form 1118; trusts attach Form 1116) ~~~~~~~~ 40a<br />
41<br />
42<br />
b Other credits (see instructions)<br />
c<br />
d Credit for prior year minimum tax (attach Form 8801 or 8827) ~~~~~~~~~~~~~~<br />
e<br />
~~~~~~~~~~~~~~~~~~~~~~~~~~~<br />
General business credit. Attach Form 3800 ~~~~~~~~~~~~~~~~~~~~~~<br />
Total credits. Add lines 40a through 40d ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~<br />
Subtract line 40e from line 39 ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~<br />
Other taxes. Check if from: Form 4255 Form 8611 Form 8697 Form 8866 Other (attach schedule)<br />
43 Total tax. Add lines 41 and 42 ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ 43<br />
44 a Payments: A 2007 overpayment credited to 2008 ~~~~~~~~~~~~~~~~~~~ 44a 262,235.<br />
b 2008 estimated tax payments ~~~~~~~~~~~~~~~~~~~~~~~~~~~~ 44b 100,000.<br />
c <strong>Tax</strong> deposited with Form 8868 ~~~~~~~~~~~~~~~~~~~~~~~~~~~~ 44c<br />
d Foreign organizations: <strong>Tax</strong> paid or withheld at source (see instructions) ~~~~~~~~~~ 44d<br />
8.<br />
e Backup withholding (see instructions) ~~~~~~~~~~~~~~~~~~~~~~~~ 44e<br />
f Other credits and payments:<br />
Form 2439<br />
45<br />
46<br />
Form 4136 Other<br />
Total |<br />
Total payments. Add lines 44a through 44f ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ 45<br />
Estimated tax penalty (see instructions). Check if Form 2220 is attached | ~~~~~~~~~~~~~~~~~~~<br />
47<br />
48<br />
<strong>Tax</strong> due. If line 45 is less than the total of lines 43 and 46, enter amount owed ~~~~~~~~~~~~~~~~~~~<br />
Overpayment. If line 45 is larger than the total of lines 43 and 46, enter amount overpaid ~~~~~~~~~~~~~~<br />
|<br />
|<br />
47<br />
48 362,243.<br />
49 Enter the amount of line 48 you want: Credited to 2009 estimated tax | 200,000. Refunded | 49 162,243.<br />
Part V Statements Regarding Certain Activities and Other Information (See instructions on page 18)<br />
1 At any time during the 2008 calendar year, did the organization have an interest in or a signature or other authority over a financial account<br />
Yes No<br />
(bank, securities, or other) in a foreign country? If YES, the organization may have to file Form TD F 90-22.1, Report of Foreign Bank and<br />
X<br />
Financial Accounts. If YES, enter the name of the foreign country here |<br />
2 During the tax year, did the organization receive a distribution from, or was it the grantor of, or transferor to, a foreign trust?<br />
If YES, see page 5 of the instructions for other forms the organization may have to file. ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~<br />
3 Enter the amount of tax-exempt interest received or accrued during the tax year | $<br />
0.<br />
X<br />
Schedule A - Cost of Goods Sold. Enter method of inventory valuation |<br />
N/A<br />
1<br />
2<br />
3<br />
4 a<br />
b<br />
Inventory at beginning of year ~~~ 1<br />
Purchases<br />
~~~~~~~~~~~ 2<br />
7 Cost of goods sold. Subtract line 6<br />
Cost of labor~~~~~~~~~~~ 3<br />
from line 5. Enter here and in Part I, line 2 ~~~~<br />
Additional section 263A costs ~~~ 4a<br />
8 Do the rules of section 263A (with respect to<br />
Other costs (attach schedule) ~~~<br />
4b<br />
6<br />
40b<br />
40c<br />
40d<br />
44f<br />
Inventory at end of year ~~~~~~~~~~~~ 6<br />
property produced or acquired for resale) apply to<br />
5 Total. Add lines 1 through 4b 5 the organization? <br />
Sign<br />
Here<br />
Paid<br />
Preparer’s<br />
Use Only<br />
823711 03-09-09<br />
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true,<br />
correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.<br />
= =<br />
Preparer’s<br />
signature =<br />
|<br />
|<br />
35c<br />
36<br />
37<br />
38<br />
39<br />
40e<br />
41<br />
42<br />
46<br />
7<br />
Yes<br />
May the IRS discuss this return with<br />
the preparer shown below (see<br />
Signature of officer Date Title instructions)? Yes No<br />
Date<br />
Check if<br />
Preparer’s SSN or PTIN<br />
self-employed<br />
P00092677<br />
RSM MCGLADREY, INC. EIN 41-1944416<br />
Firm’s name (or<br />
yours if selfemployed),<br />
address, and<br />
ZIP code<br />
=<br />
801 NICOLLET MALL, SUITE 1100<br />
Phone no.<br />
MINNEAPOLIS, MN 55402 612-573-8750<br />
3<br />
X<br />
Page 2<br />
0.<br />
0.<br />
0.<br />
0.<br />
362,243.<br />
No<br />
X<br />
Form <strong>990</strong>-T (2008)
Form<br />
8868<br />
(Rev. April 2008)<br />
Department of the Treasury<br />
Internal Revenue Service<br />
Application for Extension of Time To File an<br />
<strong>Exempt</strong> <strong>Organization</strong> <strong>Return</strong><br />
File a separate application for each return.<br />
OMB No. 1545-1709<br />
If you are filing for an Automatic 3-Month Extension, complete only Part I and check this box<br />
If you are filing for an Additional (Not Automatic) 3-Month Extension, complete only Part II (on page 2 of this form).<br />
Do not complete Part II unless you have already been granted an automatic 3-month extension on a previously filed Form 8868.<br />
Part I Automatic 3-Month Extension of Time. Only submit original (no copies needed).<br />
A corporation required to file Form <strong>990</strong>-T and requesting an automatic 6-month extension—check this box and complete<br />
Part I only<br />
X<br />
All other corporations (including 1120-C filers), partnerships, REMICs, and trusts must use Form 7004 to request an extension of<br />
time to file income tax returns.<br />
Electronic Filing ( e-file). Generally, you can electronically file Form 8868 if you want a 3-month automatic extension of time to file<br />
one of the returns noted below (6 months for a corporation required to file Form <strong>990</strong>-T). However, you cannot file Form 8868<br />
electronically if (1) you want the additional (not automatic) 3-month extension or (2) you file Forms <strong>990</strong>-BL, 6069, or 8870, group<br />
returns, or a composite or consolidated Form <strong>990</strong>-T. Instead, you must submit the fully completed and signed page 2 (Part II) of Form<br />
8868. For more details on the electronic filing of this form, visit www.irs.gov/efile and click on e-file for Charities & Nonprofits.<br />
Type or Name of <strong>Exempt</strong> <strong>Organization</strong><br />
Employer identification number<br />
print THE MCKNIGHT FOUNDATION 41-0754835<br />
File by the Number, street, and room or suite no. If a P.O. box, see instructions.<br />
due date for<br />
filing your 710 2ND STREET SOUTH, SUITE 400<br />
return. See<br />
instructions. City, town or post office, state, and ZIP code. For a foreign address, see instructions.<br />
MINNEAPOLIS, MN 55401<br />
Check type of return to be filed (file a separate application for each return):<br />
Form <strong>990</strong><br />
x Form <strong>990</strong>-T (corporation)<br />
Form 4720<br />
Form <strong>990</strong>-BL<br />
Form <strong>990</strong>-T (sec. 401(a) or 408(a) trust)<br />
Form 5227<br />
Form <strong>990</strong>-EZ<br />
Form <strong>990</strong>-T (trust other than above)<br />
Form 6069<br />
Form <strong>990</strong>-PF Form 1041-A<br />
Form 8870<br />
The books are in the care of<br />
RICK SCOTT<br />
Telephone No. 612-333-4220<br />
FAX No.<br />
If the organization does not have an office or place of business in the United States, check this box<br />
If this is for a Group <strong>Return</strong>, enter the organization’s four digit Group <strong>Exempt</strong>ion Number (GEN)<br />
. If this is<br />
for the whole group, check this box . ..... . If it is for part of the group, check this box . ..... and attach<br />
a list with the names and EINs of all members the extension will cover.<br />
1<br />
I request an automatic 3-month (6 months for a corporation required to file Form <strong>990</strong>-T) extension of time<br />
until NOVEMBER 16 , 20 09 , to file the exempt organization return for the organization named above. The extension is<br />
for the organization’s return for:<br />
X calendar year 2008<br />
or<br />
tax year beginning<br />
, 20 , and ending , 20 .<br />
2 If this tax year is for less than 12 months, check reason: Initial return Final return Change in accounting period<br />
3a If this application is for Form <strong>990</strong>-BL, <strong>990</strong>-PF, <strong>990</strong>-T, 4720, or 6069, enter the tentative tax,<br />
less any nonrefundable credits. See instructions. 3a $ 362,235<br />
b If this application is for Form <strong>990</strong>-PF or <strong>990</strong>-T, enter any refundable credits and estimated tax<br />
payments made. Include any prior year overpayment allowed as a credit.<br />
c Balance Due. Subtract line 3b from line 3a. Include your payment with this form, or, if required,<br />
deposit with FTD coupon or, if required, by using EFTPS (Electronic Federal <strong>Tax</strong> Payment<br />
System). See instructions.<br />
3b<br />
3c<br />
$<br />
$<br />
362,365<br />
0.00<br />
Caution. If you are going to make an electronic fund withdrawal with this Form 8868, see Form 8453-EO and Form 8879-EO<br />
for payment instructions.<br />
For Privacy Act and Paperwork Reduction Act Notice, see Instructions. Form 8868 (Rev. 4-2008)<br />
ISA<br />
STF XVWZ1001.1
THE MCKNIGHT FOUNDATION 41-0754835<br />
Schedule C - Rent <strong>Income</strong> (From Real Property and Personal Property Leased With Real Property)(see instr. on pg 19)<br />
Form <strong>990</strong>-T (2008) Page 3<br />
1 Description of property<br />
(1)<br />
(2)<br />
(3)<br />
(4)<br />
(1)<br />
(2)<br />
(3)<br />
(a) From personal property (if the percentage of<br />
rent for personal property is more than<br />
10% but not more than 50%)<br />
2 Rent received or accrued<br />
(b) From real and personal property (if the percentage<br />
of rent for personal property exceeds 50% or if<br />
the rent is based on profit or income)<br />
3(a) Deductions directly connected with the income in<br />
columns 2(a) and 2(b) (attach schedule)<br />
(4)<br />
Total<br />
0. Total<br />
0.<br />
(c) Total income. Add totals of columns 2(a) and 2(b). Enter<br />
(b) Total deductions.<br />
here and on page 1, Part I, line 6, column (A) | 0.<br />
Enter here and on page 1,<br />
Part I, line 6, column (B) |<br />
0.<br />
Schedule E - Unrelated Debt-Financed <strong>Income</strong> (See instructions on page 19)<br />
3 Deductions directly connected with or allocable<br />
2 Gross income from<br />
to debt-financed property<br />
1 Description of debt-financed property<br />
or allocable to debtfinanced<br />
property<br />
(a) Straight line depreciation (b) Other deductions<br />
(attach schedule)<br />
(attach schedule)<br />
(1)<br />
(2)<br />
(3)<br />
(4)<br />
(1)<br />
(2)<br />
(3)<br />
(4)<br />
4 Amount of average acquisition<br />
5 Average adjusted basis<br />
6 Column 4 divided<br />
7 Gross income<br />
8Allocable deductions<br />
debt on or allocable to debt-financed<br />
of or allocable to<br />
by column 5<br />
reportable (column<br />
(column 6 x total of columns<br />
property (attach schedule)<br />
debt-financed property<br />
2 x column 6)<br />
3(a) and 3(b))<br />
(attach schedule)<br />
%<br />
%<br />
%<br />
%<br />
Enter here and on page 1,<br />
Part I, line 7, column (A).<br />
Enter here and on page 1,<br />
Part I, line 7, column (B).<br />
Totals ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ |<br />
0. 0.<br />
Total dividends-received deductions included in column 8 |<br />
0.<br />
Schedule F - Interest, Annuities, Royalties, and Rents From Controlled <strong>Organization</strong>s (See instructions on page 20)<br />
<strong>Exempt</strong> Controlled <strong>Organization</strong>s<br />
1 Name of controlled organization<br />
2 3 4 5 Part of column 4 that is 6 Deductions directly<br />
Employer identification Net unrelated income Total of specified included in the controlling connected with income<br />
number<br />
(loss) (see instructions) payments made organization’s gross income in column 5<br />
(1)<br />
(2)<br />
(3)<br />
(4)<br />
Nonexempt Controlled <strong>Organization</strong>s<br />
7 <strong>Tax</strong>able <strong>Income</strong> 8 Net unrelated income (loss) 9 Total of specified payments 10 Part of column 9 that is included 11 Deductions directly connected<br />
(see instructions) made<br />
in the controlling organization’s<br />
with income in column 10<br />
gross income<br />
(1)<br />
(2)<br />
(3)<br />
(4)<br />
Totals J<br />
823721 03-09-09<br />
4<br />
Add columns 5 and 10.<br />
Enter here and on page 1, Part I,<br />
line 8, column (A).<br />
Add columns 6 and 11.<br />
Enter here and on page 1, Part I,<br />
line 8, column (B).<br />
0. 0.<br />
Form <strong>990</strong>-T (2008)
Form <strong>990</strong>-T (2008) Page 4<br />
Schedule G - Investment <strong>Income</strong> of a Section 501(c)(7), (9), or (17) <strong>Organization</strong><br />
(see instructions on page 21)<br />
(1)<br />
(2)<br />
(3)<br />
(4)<br />
1 Description of income<br />
2 Amount of income<br />
Enter here and on page 1,<br />
Part I, line 9, column (A).<br />
3 Deductions<br />
Total deductions<br />
directly connected 4 Set-asides 5<br />
and set-asides<br />
(attach schedule)<br />
(attach schedule)<br />
(col. 3 plus col. 4)<br />
Enter here and on page 1,<br />
Part I, line 9, column (B).<br />
Totals 0. 0.<br />
9<br />
Schedule I - Exploited <strong>Exempt</strong> Activity <strong>Income</strong>, Other Than Advertising <strong>Income</strong><br />
(see instructions on page 21)<br />
(1)<br />
(2)<br />
(3)<br />
(4)<br />
1 Description of<br />
exploited activity<br />
THE MCKNIGHT FOUNDATION 41-0754835<br />
2 Gross<br />
unrelated business<br />
income from<br />
trade or business<br />
Enter here and on<br />
page 1, Part I,<br />
line 10, col. (A).<br />
3 Expenses<br />
directly connected<br />
with production<br />
of unrelated<br />
business income<br />
Enter here and on<br />
page 1, Part I,<br />
line 10, col. (B).<br />
4 Net income (loss)<br />
from unrelated trade or<br />
business (column 2<br />
minus column 3). If a<br />
gain, compute cols. 5<br />
through 7.<br />
Totals<br />
9<br />
Schedule J - Advertising <strong>Income</strong> (see instructions on page 21)<br />
Part I <strong>Income</strong> From Periodicals Reported on a Consolidated Basis<br />
5 Gross income<br />
from activity that<br />
is not unrelated<br />
business income<br />
6 Expenses<br />
attributable to<br />
column 5<br />
7 Excess exempt<br />
expenses (column<br />
6 minus column 5,<br />
but not more than<br />
column 4).<br />
Enter here and<br />
on page 1,<br />
Part II, line 26.<br />
0. 0. 0.<br />
(1)<br />
(2)<br />
(3)<br />
(4)<br />
1 Name of periodical<br />
2 Gross<br />
advertising<br />
income<br />
3 Direct<br />
advertising costs<br />
4 Advertising gain<br />
or (loss) (col. 2 minus<br />
col. 3). If a gain, compute<br />
cols. 5 through 7.<br />
5 Circulation<br />
income<br />
6 Readership<br />
costs<br />
7 Excess readership<br />
costs (column 6 minus<br />
column 5, but not more<br />
than column 4).<br />
Totals (carry to Part II, line (5)) 0. 0. 0.<br />
9<br />
Part II <strong>Income</strong> From Periodicals Reported on a Separate Basis (For each periodical listed in Part II, fill in<br />
columns 2 through 7 on a line-by-line basis.)<br />
(1)<br />
(2)<br />
(3)<br />
(4)<br />
1 Name of periodical<br />
(5) Totals from Part I<br />
2 Gross<br />
advertising<br />
income<br />
Enter here and on<br />
page 1, Part I,<br />
line 11, col. (A).<br />
3 Direct<br />
advertising costs<br />
Enter here and on<br />
page 1, Part I,<br />
line 11, col. (B).<br />
4 Advertising gain<br />
or (loss) (col. 2 minus<br />
col. 3). If a gain, compute<br />
cols. 5 through 7.<br />
5 Circulation<br />
income<br />
6 Readership<br />
costs<br />
7 Excess readership<br />
costs (column 6 minus<br />
column 5, but not more<br />
than column 4).<br />
0. 0. 0.<br />
Enter here and<br />
on page 1,<br />
Part II, line 27.<br />
Totals, Part II (lines 1-5) 0. 0. 0.<br />
9<br />
Schedule K - Compensation of Officers, Directors, and Trustees (see instructions on page 22)<br />
3 Percent of<br />
4 Compensation attributable<br />
time devoted to<br />
1 Name 2 Title<br />
to unrelated business<br />
business<br />
%<br />
Total. Enter here and on page 1, Part II, line 14 <br />
9<br />
823731<br />
03-09-09<br />
5<br />
%<br />
%<br />
%<br />
0.<br />
Form <strong>990</strong>-T (2008)
Capital Gains and Losses OMB No. 1545-0123<br />
| Attach to Form 1120, 1120-C, 1120-F, 1120-FSC, 1120-H, 1120-IC-DISC, 1120-L, 1120-ND,<br />
SCHEDULE D<br />
(Form 1120)<br />
Department of the Treasury<br />
1120-PC, 1120-POL, 1120-REIT, 1120-RIC, 1120-SF, or certain Forms <strong>990</strong>-T.<br />
Internal Revenue Service<br />
| See separate instructions.<br />
2008<br />
Name<br />
1<br />
Part I Short-Term Capital Gains and Losses - Assets Held One Year or Less<br />
(a) Description of property<br />
(Example: 100 shares of Z Co.)<br />
(b) Date acquired<br />
(mo., day, yr.)<br />
(c) Date sold<br />
(mo., day, yr.)<br />
(d) Sales price<br />
(see instructions)<br />
(e) Cost or other basis<br />
(see instructions)<br />
Employer identification number<br />
THE MCKNIGHT FOUNDATION 41-0754835<br />
(f) Gain or (loss)<br />
(Subtract (e) from (d))<br />
SEE STATEMENT 5 31,934. 1,355,984. -1,324,050.<br />
2 Short-term capital gain from installment sales from Form 6252, line 26 or 37 ~~~~~~~~~~~~~~~~~~~~~ 2<br />
3 Short-term gain or (loss) from like-kind exchanges from Form 8824 ~~~~~~~~~~~~~~~~~~~~~~~~ 3<br />
4 Unused capital loss carryover (attach computation) ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ 4 ( )<br />
5 Net short-term capital gain or (loss). Combine lines 1 through 4 5 -1,324,050.<br />
Part II Long-Term Capital Gains and Losses - Assets Held More Than One Year<br />
6<br />
SEE STATEMENT 6 411,041. 15. 411,026.<br />
7<br />
8<br />
9<br />
10<br />
Enter gain from Form 4797, line 7 or 9 ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~<br />
Long-term capital gain from installment sales from Form 6252, line 26 or 37 ~~~~~~~~~~~~~~~~~~~~~<br />
Long-term gain or (loss) from like-kind exchanges from Form 8824 ~~~~~~~~~~~~~~~~~~~~~~~~~<br />
Capital gain distributions (see instructions) ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~<br />
11 Net long-term capital gain or (loss). Combine lines 6 through 10 <br />
Part III Summary of Parts I and II<br />
12 Enter excess of net short-term capital gain (line 5) over net long-term capital loss (line 11) ~~~~~~~~~~~~~~~<br />
13 Net capital gain. Enter excess of net long-term capital gain (line 11) over net short-term capital loss (line 5) ~~~~~~~~<br />
14 Add lines 12 and 13. Enter here and on Form 1120, page 1, line 8, or the proper line on other returns. If the corporation has<br />
qualified timber gain, also complete Part IV ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~<br />
Note. If losses exceed gains, see Capital losses in the instructions.<br />
Part IV Alternative <strong>Tax</strong> for Corporations with Qualified Timber Gains. Complete Part IV only if the corporation has qualified<br />
timber gain under section 1201(b). Skip this part if you are filing Form 1120-RIC. See instructions.<br />
15<br />
16<br />
17<br />
18<br />
19<br />
20<br />
21<br />
22<br />
23<br />
24<br />
25<br />
26<br />
Enter qualified timber gain (as defined in section 1201(b)(2)) ~~~~~~~~~~~<br />
Enter taxable income from Form 1120, page 1, line 30, or the applicable line of your tax return ~~~~<br />
Enter the smallest of: (a) the amount on line 15; (b) the amount on line 16; or (c) the amount on Part III, line 13 ~~~~~~<br />
Multiply line 17 by 15% ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~<br />
Subtract line 13 from line 16. If zero or less, enter -0- ~~~~~~~~~~~~~~~<br />
Enter the tax on line 19, figured using the <strong>Tax</strong> Rate Schedule (or applicable tax rate) appropriate for the return with which<br />
Schedule D (Form 1120) is being filed ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~<br />
Add lines 17 and 19 ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~<br />
Subtract line 21 from line 16. If zero or less, enter -0-<br />
~~~~~~~~~~~~~~~<br />
Multiply line 22 by 35% ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~<br />
Add lines 18, 20, and 23 ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~<br />
Enter the tax on line 16, figured using the <strong>Tax</strong> Rate Schedule (or applicable tax rate) appropriate for the return<br />
with which Schedule D (Form 1120) is being filed ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~<br />
Enter the smaller of line 24 or line 25. Also enter this amount on Form 1120, Schedule J, line 2, or the applicable line of your tax return <br />
JWA For Paperwork Reduction Act Notice, see the Instructions for Form 1120. Schedule D (Form 1120) (2008)<br />
821051<br />
12-31-08<br />
9<br />
15<br />
16<br />
17<br />
19<br />
21<br />
22<br />
7<br />
8<br />
9<br />
10<br />
11<br />
12<br />
13<br />
14<br />
18<br />
20<br />
23<br />
24<br />
25<br />
26<br />
411,026.<br />
0.
STF VCTZ1002.1<br />
Form 4626<br />
Department of the Treasury<br />
Internal Revenue Service<br />
Name<br />
Alternative Minimum <strong>Tax</strong>—Corporations<br />
See separate instructions.<br />
Attach to the corporation’s tax return.<br />
OMB No. 1545-0175<br />
2008<br />
Employer identification number<br />
THE MCKNIGHT FOUNDATION 41-0754835<br />
Part I Alternative Minimum <strong>Tax</strong> Computation<br />
Note: See the instructions to find out if the corporation is a small corporation exempt from the<br />
alternative minimum tax (AMT) under section 55(e).<br />
1 <strong>Tax</strong>able income or (loss) before net operating loss deduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 (313,192)<br />
2 Adjustments and preferences:<br />
a Depreciation of post-1986 property . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2a 13,952<br />
b Amortization of certified pollution control facilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2b<br />
c Amortization of mining exploration and development costs . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2c<br />
d Amortization of circulation expenditures (personal holding companies only) . . . . . . . . . . . . . . . . . . . . . . 2d<br />
e Adjusted gain or loss . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2e (1,265)<br />
f Long-term contracts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2f<br />
g Merchant marine capital construction funds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2g<br />
h Section 833(b) deduction (Blue Cross, Blue Shield, and similar type organizations only) . . . . . . . . . . . . 2h<br />
i <strong>Tax</strong> shelter farm activities (personal service corporations only) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2i<br />
j Passive activities (closely held corporations and personal service corporations only) . . . . . . . . . . . . . . . 2j<br />
k Loss limitations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2k<br />
l Depletion . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2l<br />
m <strong>Tax</strong>-exempt interest income from specified private activity bonds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2m<br />
n Intangible drilling costs . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2n<br />
o Other adjustments and preferences . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2o<br />
30<br />
3 Pre-adjustment alternative minimum taxable income (AMTI). Combine lines 1 through 2o . . . . . . . . . . . 3 (300,475)<br />
4 Adjusted current earnings (ACE) adjustment:<br />
a ACE from line 10 of the ACE worksheet in the instructions . . . . . . . . . . . . . . . . . . . 4a (300,475)<br />
b Subtract line 3 from line 4a. If line 3 exceeds line 4a, enter the difference as a<br />
negative amount (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4b<br />
0<br />
c Multiply line 4b by 75% (.75). Enter the result as a positive amount . . . . . . . . . . . . 4c<br />
0<br />
d Enter the excess, if any, of the corporation’s total increases in AMTI from prior<br />
year ACE adjustments over its total reductions in AMTI from prior year ACE<br />
adjustments (see instructions). Note: You must enter an amount on line 4d<br />
(even if line 4b is positive) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4d<br />
e ACE adjustment.<br />
If line 4b is zero or more, enter the amount from line 4c . . . . . . . . . 4e<br />
If line 4b is less than zero, enter the smaller of line 4c or line 4d as a negative amount<br />
5 Combine lines 3 and 4e. If zero or less, stop here; the corporation does not owe any AMT . . . . . . . . . . . 5<br />
6 Alternative tax net operating loss deduction (see instructions) . SEE . . . . . STATEMENT . . . . . . . . . . . . . . . 11 . . . . . . . . . . . . 6<br />
7 Alternative minimum taxable income. Subtract line 6 from line 5. If the corporation held a residual<br />
interest in a REMIC, see instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7<br />
8 <strong>Exempt</strong>ion phase-out (if line 7 is $310,000 or more, skip lines 8a and 8b and enter -0- on line 8c):<br />
a Subtract $150,000 from line 7 (if completing this line for a member of a<br />
controlled group, see instructions). If zero or less, enter -0- . . . . . . . . . . . . . . . . . . 8a<br />
0<br />
b Multiply line 8a by 25% (.25) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8b<br />
c <strong>Exempt</strong>ion. Subtract line 8b from $40,000 (if completing this line for a member of a controlled group,<br />
see instructions). If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8c<br />
9 Subtract line 8c from line 7. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9<br />
10 If the corporation had qualified timber gain, complete Part II and enter the amount from line 24 here.<br />
Otherwise, multiply line 9 by 20% (.20) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10<br />
11 Alternative minimum tax foreign tax credit (AMTFTC) (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . 11<br />
12 Tentative minimum tax. Subtract line 11 from line 10 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12<br />
13 Regular tax liability before applying all credits except the foreign tax credit . . . . . . . . . . . . . . . . . . . . . . . 13<br />
14 Alternative minimum tax. Subtract line 13 from line 12. If zero or less, enter -0-. Enter here and on<br />
Form 1120, Schedule J, line 3, or the appropriate line of the corporation’s income tax return . . . . . . . . . 14<br />
0<br />
(300,475)<br />
0<br />
0<br />
For Paperwork Reduction Act Notice, see the instructions. Form 4626 (2008)<br />
ISA
STF VCTZ1002.2<br />
Form 4626 (2008) Page 2<br />
Part II Alternative <strong>Tax</strong> for Corporations with Qualified Timber Gain. Complete Part II only if the corporation had<br />
qualified timber gain under section 1201(b). See instructions.<br />
15 Enter qualified timber gain from Schedule D (Form 1120), line 15, as refigured for the AMT, if<br />
necessary. If you are filing Form 1120-RIC, see instructions for the amount to enter . . . . . . . . . . . . . . . . 15<br />
16 Enter the amount from Schedule D (Form 1120), line 13, as refigured for the AMT, if necessary . . . . . . . 16<br />
17 Enter the amount from Part I, line 9 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17<br />
18 Enter the smallest of the amount on line 15, line 16, or line 17 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18<br />
19 Multiply line 18 by 15% (.15) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19<br />
20 Subtract line 18 from line 17 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20<br />
21 Multiply line 20 by 20% (.20) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21<br />
22 Enter the total of line 19 and line 21 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22<br />
23 Multiply line 17 by 20% (.20) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23<br />
24 Enter the smaller of line 22 or line 23 here and on Part I, line 10 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24<br />
Form 4626 (2008)
TF JPQJ1002.1<br />
Form 1118<br />
(Rev. June 2009)<br />
Department of the Treasury<br />
Internal Revenue Service<br />
Name of corporation<br />
Foreign <strong>Tax</strong> Credit—Corporations<br />
Attach to the corporation’s tax return.<br />
See separate instructions.<br />
For calendar year 20 08 , or other tax year beginning , 20 , and ending , 20<br />
OMB No. 1545-0122<br />
Employer identification number<br />
THE MCKNIGHT FOUNDATION 41-0754835<br />
Use a separate Form 1118 for each applicable category of income listed below. See Categories of <strong>Income</strong> on page 1 of instructions. Also, see Specific Instructions on page 5.<br />
Check only one box on each form.<br />
x<br />
Passive Category <strong>Income</strong><br />
General Category <strong>Income</strong><br />
Section 901(j) <strong>Income</strong>: Name of Sanctioned Country<br />
<strong>Income</strong> Re-sourced by Treaty: Name of Country<br />
Schedule A<br />
<strong>Income</strong> or (Loss) Before Adjustments (Report all amounts in U.S. dollars. See page 5 of instructions.)<br />
1. Foreign Country or<br />
U.S. Possession (Enter<br />
two-letter code from<br />
list beginning on page<br />
2. Deemed Dividends (see instructions)<br />
3. Other Dividends<br />
11 of instructions. Use<br />
4. Interest<br />
a separate line for<br />
each.) *<br />
(a) Exclude gross-up (b) Gross-up (sec. 78) (a) Exclude gross-up (b) Gross-up (sec. 78)<br />
A<br />
B<br />
C<br />
D<br />
E<br />
F<br />
Totals (add lines A through F)<br />
* For section 863(b) income, NOLs, income from RICs, and high-taxed income, use a single line (see Schedule A on page 5 of the instructions).<br />
Gross <strong>Income</strong> or (Loss) From Sources Outside the United States (INCLUDE Foreign Branch Gross <strong>Income</strong> here and on Schedule F)<br />
5. Gross Rents,<br />
Royalties, and<br />
License Fees<br />
6. Gross <strong>Income</strong><br />
From Performance<br />
of Services<br />
Deductions (INCLUDE Foreign Branch Deductions here and on Schedule F)<br />
9. Definitely Allocable Deductions<br />
10. Apportioned Share<br />
Rental, Royalty, and Licensing Expenses<br />
of Deductions Not<br />
(c) Expenses<br />
(e) Total Definitely<br />
(d) Other<br />
Definitely Allocable<br />
Related to Gross<br />
Allocable<br />
11. Net Operating<br />
(a) Depreciation,<br />
Definitely<br />
(enter amount from<br />
(b) Other<br />
<strong>Income</strong> From<br />
Deductions (add<br />
Loss Deduction<br />
Depletion, and<br />
Allocable<br />
applicable line of<br />
Expenses<br />
Performance of<br />
columns 9(a)<br />
Amortization<br />
Deductions<br />
Schedule H, Part II,<br />
Services<br />
through 9(d))<br />
column (d))<br />
A<br />
B<br />
C<br />
D<br />
E<br />
F<br />
7. Other (attach<br />
schedule)<br />
12. Total<br />
Deductions (add<br />
columns 9(e)<br />
through 11)<br />
8. Total (add columns<br />
2(a) through 7)<br />
0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00<br />
13. Total <strong>Income</strong> or<br />
(Loss) Before<br />
Adjustments (subtract<br />
column 12 from<br />
column 8)<br />
Totals 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00<br />
For Paperwork Reduction Act Notice, see separate instructions. Form 1118 (Rev. 06-2009)<br />
ISA
TF JPQJ1002.2<br />
Form 1118 (Rev. 06-2009) Page 2<br />
Schedule B Foreign <strong>Tax</strong> Credit (Report all foreign tax amounts in U.S. dollars.)<br />
Part I—Foreign <strong>Tax</strong>es Paid, Accrued, and Deemed Paid (see page 6 of instructions)<br />
A<br />
B<br />
C<br />
D<br />
E<br />
F<br />
1. Credit is Claimed<br />
for <strong>Tax</strong>es:<br />
x<br />
Paid<br />
Date Paid<br />
Accrued<br />
Date Accrued<br />
Totals (add lines A through F)<br />
2. Foreign <strong>Tax</strong>es Paid or Accrued (attach schedule showing amounts in foreign currency and conversion rate(s) used)<br />
<strong>Tax</strong> Withheld at Source on:<br />
(a) Dividends<br />
(b) Interest<br />
(c) Rents, Royalties,<br />
and License Fees<br />
Other Foreign <strong>Tax</strong>es Paid or Accrued on:<br />
(d) Section<br />
863(b) <strong>Income</strong><br />
(e) Foreign<br />
Branch <strong>Income</strong><br />
(f) Services <strong>Income</strong><br />
SEE STATEMENT 13 1,490 1,490.00<br />
(g) Other<br />
3. <strong>Tax</strong> Deemed Paid<br />
(from Schedule C—<br />
(h) Total Foreign <strong>Tax</strong>es Part I, column 10,<br />
Paid or Accrued (add Part II, column 8(b),<br />
columns 2(a) through 2(g)) and Part III, column 8)<br />
0.00 1,490.00 0.00 0.00 0.00 0.00 0.00 1,490.00 0.00<br />
Part II—Separate Foreign <strong>Tax</strong> Credit (Complete a separate Part II for each applicable category of income.)<br />
1 Total foreign taxes paid or accrued (total from Part I, column 2(h)) . . . . . . . . . . . . . . . . . . . . . . . 1,490.00<br />
2 Total taxes deemed paid (total from Part I, column 3) . . . . . . . . . . . . . . . . . . . . . . . . . . .<br />
0.00<br />
3 Reductions of taxes paid, accrued, or deemed paid (enter total from Schedule G) . . . . . . . . . . . . . . . . . . ( 0.00 )<br />
4 <strong>Tax</strong>es reclassified under high-tax kickout . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .<br />
5 Total carryover of foreign taxes (attach schedule showing computation in detail—see page 6 of the instructions) . . . . . . . .<br />
6 Total foreign taxes (combine lines 1 through 5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .<br />
7 Enter the amount from the applicable column of Schedule J, Part I, line 11 (see page 6 of instructions). If Schedule J is not required to be completed,<br />
enter the result from the “Totals” line of column 13 of the applicable Schedule A . . . . . . . . . . . . . . . . . . . . . . . .<br />
8a Total taxable income from all sources (enter taxable income from the corporation’s tax return) . . . . . . . . . . . . . .<br />
b Adjustments to line 8a (see page 6 of instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . .<br />
c Subtract line 8b from line 8a . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .<br />
9 Divide line 7 by line 8c. Enter the resulting fraction as a decimal (see instructions). If line 7 is greater than line 8c, enter 1 . . . . . . . . . . .<br />
10 Total U.S. income tax against which credit is allowed (regular tax liability (see section 26(b)) minus American Samoa economic development credit) . .<br />
11 Credit limitation (multiply line 9 by line 10) (see page 6 of instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . .<br />
12 Separate foreign tax credit (enter the smaller of line 6 or line 11 here and on the appropriate line of Part III) . . . . . . . . . . . . . . .<br />
1,490.00<br />
0.00<br />
Part III—Summary of Separate Credits (Enter amounts from Part II, line 12 for each applicable category of income. Do not include taxes paid to sanctioned countries.)<br />
1 Credit for taxes on passive category income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,490<br />
2 Credit for taxes on general category income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .<br />
3 Credit for taxes on income re-sourced by treaty (combine all such credits on this line) . . . . . . . . . . . . . . . .<br />
4 Total (add lines 1 through 3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,490.00<br />
5 Reduction in credit for international boycott operations (see page 6 of instructions) . . . . . . . . . . . . . . . . . . . . . . .<br />
6 Total foreign tax credit (subtract line 5 from line 4). Enter here and on the appropriate line of the corporation’s tax return . . . . . . . . . . 1,490.00<br />
0.00<br />
0.0<br />
Form 1118 (Rev. 06-2009)
TF JPQJ1002.1<br />
Form 1118<br />
(Rev. June 2009)<br />
Department of the Treasury<br />
Internal Revenue Service<br />
Name of corporation<br />
ALTERNATIVE MINIMUM TAX<br />
Foreign <strong>Tax</strong> Credit—Corporations<br />
Attach to the corporation’s tax return.<br />
See separate instructions.<br />
For calendar year 20 08 , or other tax year beginning , 20 , and ending , 20<br />
OMB No. 1545-0122<br />
Employer identification number<br />
THE MCKNIGHT FOUNDATION 41-0754835<br />
Use a separate Form 1118 for each applicable category of income listed below. See Categories of <strong>Income</strong> on page 1 of instructions. Also, see Specific Instructions on page 5.<br />
Check only one box on each form.<br />
X<br />
Passive Category <strong>Income</strong><br />
General Category <strong>Income</strong><br />
Section 901(j) <strong>Income</strong>: Name of Sanctioned Country<br />
<strong>Income</strong> Re-sourced by Treaty: Name of Country<br />
Schedule A<br />
<strong>Income</strong> or (Loss) Before Adjustments (Report all amounts in U.S. dollars. See page 5 of instructions.)<br />
1. Foreign Country or<br />
U.S. Possession (Enter<br />
two-letter code from<br />
list beginning on page<br />
2. Deemed Dividends (see instructions)<br />
3. Other Dividends<br />
11 of instructions. Use<br />
4. Interest<br />
a separate line for<br />
each.) *<br />
(a) Exclude gross-up (b) Gross-up (sec. 78) (a) Exclude gross-up (b) Gross-up (sec. 78)<br />
A<br />
B<br />
C<br />
D<br />
E<br />
F<br />
Totals (add lines A through F)<br />
* For section 863(b) income, NOLs, income from RICs, and high-taxed income, use a single line (see Schedule A on page 5 of the instructions).<br />
Gross <strong>Income</strong> or (Loss) From Sources Outside the United States (INCLUDE Foreign Branch Gross <strong>Income</strong> here and on Schedule F)<br />
5. Gross Rents,<br />
Royalties, and<br />
License Fees<br />
6. Gross <strong>Income</strong><br />
From Performance<br />
of Services<br />
Deductions (INCLUDE Foreign Branch Deductions here and on Schedule F)<br />
9. Definitely Allocable Deductions<br />
10. Apportioned Share<br />
Rental, Royalty, and Licensing Expenses<br />
of Deductions Not<br />
(c) Expenses<br />
(e) Total Definitely<br />
(d) Other<br />
Definitely Allocable<br />
Related to Gross<br />
Allocable<br />
11. Net Operating<br />
(a) Depreciation,<br />
Definitely<br />
(enter amount from<br />
(b) Other<br />
<strong>Income</strong> From<br />
Deductions (add<br />
Loss Deduction<br />
Depletion, and<br />
Allocable<br />
applicable line of<br />
Expenses<br />
Performance of<br />
columns 9(a)<br />
Amortization<br />
Deductions<br />
Schedule H, Part II,<br />
Services<br />
through 9(d))<br />
column (d))<br />
A<br />
B<br />
C<br />
D<br />
E<br />
F<br />
7. Other (attach<br />
schedule)<br />
12. Total<br />
Deductions (add<br />
columns 9(e)<br />
through 11)<br />
8. Total (add columns<br />
2(a) through 7)<br />
0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00<br />
13. Total <strong>Income</strong> or<br />
(Loss) Before<br />
Adjustments (subtract<br />
column 12 from<br />
column 8)<br />
Totals 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00<br />
For Paperwork Reduction Act Notice, see separate instructions. Form 1118 (Rev. 06-2009)<br />
ISA
TF JPQJ1002.2<br />
Form 1118 (Rev. 06-2009) Page 2<br />
Schedule B Foreign <strong>Tax</strong> Credit (Report all foreign tax amounts in U.S. dollars.)<br />
Part I—Foreign <strong>Tax</strong>es Paid, Accrued, and Deemed Paid (see page 6 of instructions)<br />
A<br />
B<br />
C<br />
D<br />
E<br />
F<br />
1. Credit is Claimed<br />
for <strong>Tax</strong>es:<br />
X<br />
Paid<br />
Date Paid<br />
Accrued<br />
Date Accrued<br />
Totals (add lines A through F)<br />
2. Foreign <strong>Tax</strong>es Paid or Accrued (attach schedule showing amounts in foreign currency and conversion rate(s) used)<br />
<strong>Tax</strong> Withheld at Source on:<br />
(a) Dividends<br />
ALTERNATIVE MINIMUM TAX<br />
(b) Interest<br />
(c) Rents, Royalties,<br />
and License Fees<br />
Other Foreign <strong>Tax</strong>es Paid or Accrued on:<br />
(d) Section<br />
863(b) <strong>Income</strong><br />
(e) Foreign<br />
Branch <strong>Income</strong><br />
(f) Services <strong>Income</strong><br />
SEE STATEMENT 14 1,490 1,490.00<br />
(g) Other<br />
3. <strong>Tax</strong> Deemed Paid<br />
(from Schedule C—<br />
(h) Total Foreign <strong>Tax</strong>es Part I, column 10,<br />
Paid or Accrued (add Part II, column 8(b),<br />
columns 2(a) through 2(g)) and Part III, column 8)<br />
0.00 1,490.00 0.00 0.00 0.00 0.00 0.00 1,490.00 0.00<br />
Part II—Separate Foreign <strong>Tax</strong> Credit (Complete a separate Part II for each applicable category of income.)<br />
1 Total foreign taxes paid or accrued (total from Part I, column 2(h)) . . . . . . . . . . . . . . . . . . . . . . . 1,490.00<br />
2 Total taxes deemed paid (total from Part I, column 3) . . . . . . . . . . . . . . . . . . . . . . . . . . .<br />
0.00<br />
3 Reductions of taxes paid, accrued, or deemed paid (enter total from Schedule G) . . . . . . . . . . . . . . . . . . ( 0.00 )<br />
4 <strong>Tax</strong>es reclassified under high-tax kickout . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .<br />
5 Total carryover of foreign taxes (attach schedule showing computation in detail—see page 6 of the instructions) . . . . . . . .<br />
6 Total foreign taxes (combine lines 1 through 5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .<br />
7 Enter the amount from the applicable column of Schedule J, Part I, line 11 (see page 6 of instructions). If Schedule J is not required to be completed,<br />
enter the result from the “Totals” line of column 13 of the applicable Schedule A . . . . . . . . . . . . . . . . . . . . . . . .<br />
8a Total taxable income from all sources (enter taxable income from the corporation’s tax return) . . . . . . . . . . . . . .<br />
b Adjustments to line 8a (see page 6 of instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . .<br />
c Subtract line 8b from line 8a . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .<br />
9 Divide line 7 by line 8c. Enter the resulting fraction as a decimal (see instructions). If line 7 is greater than line 8c, enter 1 . . . . . . . . . . .<br />
10 Total U.S. income tax against which credit is allowed (regular tax liability (see section 26(b)) minus American Samoa economic development credit) . .<br />
11 Credit limitation (multiply line 9 by line 10) (see page 6 of instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . .<br />
12 Separate foreign tax credit (enter the smaller of line 6 or line 11 here and on the appropriate line of Part III) . . . . . . . . . . . . . . .<br />
1,490.00<br />
0.00<br />
Part III—Summary of Separate Credits (Enter amounts from Part II, line 12 for each applicable category of income. Do not include taxes paid to sanctioned countries.)<br />
1 Credit for taxes on passive category income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,490<br />
2 Credit for taxes on general category income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .<br />
3 Credit for taxes on income re-sourced by treaty (combine all such credits on this line) . . . . . . . . . . . . . . . .<br />
4 Total (add lines 1 through 3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,490.00<br />
5 Reduction in credit for international boycott operations (see page 6 of instructions) . . . . . . . . . . . . . . . . . . . . . . .<br />
6 Total foreign tax credit (subtract line 5 from line 4). Enter here and on the appropriate line of the corporation’s tax return . . . . . . . . . . 1,490.00<br />
0.00<br />
0.0<br />
Form 1118 (Rev. 06-2009)
TF WVPB1002.1<br />
General <strong>Business</strong> Credit<br />
Form 3800<br />
See separate instructions.<br />
Department of the Treasury<br />
Attach to your tax return.<br />
Internal Revenue Service (99)<br />
Name(s) shown on return<br />
OMB No. 1545–0895<br />
2008<br />
Attachment<br />
Sequence No. 22<br />
Identifying number<br />
THE MCKNIGHT FOUNDATION 41-0754835<br />
Part I Current Year Credit<br />
Important: You may not be required to complete and file a separate credit form (shown in parentheses below) to claim the<br />
credit. For details, see the instructions.<br />
1a Investment credit (Form 3468, Part II only) (attach Form 3468)<br />
b Welfare-to-work credit (Form 8861)<br />
c Credit for increasing research activities (Form 6765)<br />
d Low-income housing credit (Form 8586, Part I only) (enter EIN if claiming this credit from a<br />
pass-through entity: )<br />
e Disabled access credit (Form 8826) (do not enter more than $5,000)<br />
f Renewable electricity production credit (Form 8835, Part I only)<br />
g Indian employment credit (Form 8845)<br />
h Orphan drug credit (Form 8820)<br />
i New markets credit (Form 8874) (enter EIN if claiming this credit from a pass-through entity:<br />
)<br />
j Credit for small employer pension plan startup costs (Form 8881) (do not enter more than $500)<br />
k Credit for employer-provided child care facilities and services (Form 8882) (enter EIN if claiming<br />
this credit from a pass-through entity: )<br />
l Biodiesel and renewable diesel fuels credit (attach Form 8864)<br />
m Low sulfur diesel fuel production credit (Form 8896)<br />
n Distilled spirits credit (Form 8906)<br />
o Nonconventional source fuel credit (Form 8907)<br />
p Energy efficient home credit (Form 8908)<br />
q Energy efficient appliance credit (Form 8909)<br />
r Alternative motor vehicle credit (Form 8910) (enter EIN if claiming this credit from a pass-through<br />
entity: )<br />
s Alternative fuel vehicle refueling property credit (Form 8911)<br />
t Credits for affected Midwestern disaster area employers (Form 5884-A)<br />
u Mine rescue team training credit (Form 8923)<br />
v Agricultural chemicals security credit (Form 8931)<br />
w Credit for employer differential wage payments (Form 8932)<br />
x Carbon dioxide sequestration credit (Form 8933)<br />
y Credit for contributions to selected community development corporations (Form 8847)<br />
z General credits from an electing large partnership (Schedule K-1 (Form 1065-B))<br />
1a<br />
1b<br />
1c<br />
1d<br />
1e<br />
1f<br />
1g<br />
1h<br />
1i<br />
1j<br />
1k<br />
1l<br />
1m<br />
1n<br />
1o<br />
1p<br />
1q<br />
1r<br />
1s<br />
1t<br />
1u<br />
1v<br />
1w<br />
1x<br />
1y<br />
1z<br />
12<br />
2<br />
Add lines 1a through 1z<br />
2<br />
12<br />
3<br />
Passive activity credits included on line 2 (see instructions)<br />
3<br />
4<br />
Subtract line 3 from line 2<br />
4<br />
12<br />
5<br />
Passive activity credits allowed for 2008 (see instructions)<br />
5<br />
6<br />
Carryforward of general business credit to 2008. See instructions for the schedule to attach<br />
6<br />
7<br />
Carryback of general business credit from 2009 (see instructions)<br />
7<br />
8 Current year credit. Add lines 4 through 7<br />
8<br />
12<br />
For Paperwork Reduction Act Notice, see separate instructions. Form 3800 (2008)<br />
ISA
TF WVPB1002.2<br />
Form 3800 (2008)<br />
Page 2<br />
Part II<br />
Allowable Credit<br />
9<br />
Regular tax before credits:<br />
Individuals. Enter the amount from Form 1040, line 44 or Form 1040NR, line 41<br />
Corporations. Enter the amount from Form 1120, Schedule J, line 2; or the<br />
applicable line of your return<br />
Estates and trusts. Enter the sum of the amounts from Form 1041, Schedule G,<br />
lines 1a and 1b, or the amount from the applicable line of your return<br />
9<br />
0<br />
10<br />
Alternative minimum tax:<br />
Individuals. Enter the amount from Form 6251, line 36<br />
Corporations. Enter the amount from Form 4626, line 14<br />
Estates and trusts. Enter the amount from Schedule I (Form 1041), line 56<br />
10<br />
0<br />
11<br />
Add lines 9 and 10<br />
11<br />
0<br />
12a Foreign tax credit<br />
b Personal credits from Form 1040, lines 48 through 54 (or Form<br />
1040NR, lines 45 through 49)<br />
c Credit from Form 8834<br />
d Non-business alternative motor vehicle credit (Form 8910, line 18)<br />
e Non-business alternative fuel vehicle refueling property credit<br />
(Form 8911, line 19)<br />
f Add lines 12a through 12e<br />
12a<br />
12b<br />
12c<br />
12d<br />
12e<br />
12f<br />
0<br />
13<br />
Net income tax. Subtract line 12f from line 11. If zero, skip lines 14 through 17 and enter -0- on line 18a<br />
13<br />
0<br />
14<br />
Net regular tax. Subtract line 12f from line 9. If zero or less, enter -0-<br />
14<br />
15<br />
Enter 25% (.25) of the excess, if any, of line 14 over $25,000 (see<br />
instructions)<br />
15<br />
16<br />
Tentative minimum tax:<br />
Individuals. Enter the amount from Form 6251, line 34<br />
Corporations. Enter the amount from Form 4626, line 12<br />
Estates and trusts. Enter the amount from Schedule I<br />
(Form 1041), line 54<br />
16<br />
0<br />
17<br />
Enter the greater of line 15 or line 16<br />
17<br />
18a<br />
b<br />
c<br />
Subtract line 17 from line 13. If zero or less, enter -0-<br />
For a corporation electing to accelerate the research credit, enter the bonus depreciation amount<br />
attributable to the research credit. (see instructions)<br />
Add lines 18a and 18b<br />
18a<br />
18b<br />
18c<br />
0<br />
0<br />
0<br />
19a<br />
Enter the smaller of line 8 or line 18c<br />
Individuals, estates, and trusts: See the instructions for line 19a if claiming the research credit.<br />
C corporations: See the line 19a instructions if there has been an ownership change, acquisition,<br />
or reorganization.<br />
19a<br />
0<br />
b<br />
c<br />
Enter the smaller of line 8 or line 18a. If you made an entry on line 18b, go to line 19c; otherwise,<br />
skip line 19c<br />
Subtract line 19b from line 19a. This is the refundable amount for a corporation electing to<br />
accelerate the research credit. Include this amount on line 32g of Form 1120 (or the applicable<br />
line of your return)<br />
19b<br />
19c<br />
Form 3800 (2008)
TF WVPB1002.3<br />
Form 3800 (2008)<br />
Page 3<br />
Part II Allowable Credit (Continued)<br />
Note. If you are not filing Form 8844, skip lines 20 through 24 and enter -0- on line 25.<br />
20 Multiply line 16 by 75%<br />
20<br />
21<br />
Enter the greater of line 15 or line 20<br />
21<br />
22<br />
Subtract line 21 from line 13. If zero or less, enter -0-<br />
22<br />
0<br />
23<br />
Subtract line 19b from line 22. If zero or less, enter -0-<br />
23<br />
0<br />
24<br />
Enter the amount from Form 8844, line 10 or line 12<br />
24<br />
25<br />
Empowerment zone and renewal community employment credit allowed. Enter the smaller of<br />
line 23 or line 24<br />
25<br />
26<br />
Subtract line 15 from line 13. If zero or less, enter -0-<br />
26<br />
0<br />
27<br />
Add lines 19b and 25<br />
27<br />
28<br />
Subtract line 27 from line 26. If zero or less, enter -0-<br />
28<br />
0<br />
29a<br />
b<br />
c<br />
d<br />
e<br />
f<br />
g<br />
Enter the investment credit from Form 3468, Part III, line 18 (attach<br />
Form 3468)<br />
29a<br />
Enter the work opportunity credit from Form 5884, line 10 or<br />
line 12<br />
29b<br />
Enter the alcohol and cellulosic biofuel fuels credit from Form 6478,<br />
line 15 or line 17<br />
29c<br />
Enter the low-income housing credit from Form 8586, Part II, line 18 or<br />
line 20<br />
29d<br />
Enter the renewable electricity, refined coal, and Indian coal<br />
production credit from Form 8835, Part II, line 36 or line 38<br />
29e<br />
Enter the credit for employer social security and Medicare taxes<br />
paid on certain employee tips from Form 8846, line 12<br />
29f<br />
Enter the qualified railroad track maintenance credit from Form<br />
8900, line 12 29g<br />
52<br />
30<br />
Add lines 29a through 29g<br />
30<br />
52<br />
31<br />
Enter the smaller of line 28 or line 30<br />
31<br />
0<br />
32<br />
Credit allowed for the current year. Add lines 27 and 31.<br />
Report the amount from line 32 (if smaller than the sum of lines 8, 24, and 30, see instructions)<br />
as indicated below or on the applicable line of your return: SEE STATEMENT 12<br />
Individuals. Form 1040, line 54 or Form 1040NR, line 49<br />
Corporations. Form 1120, Schedule J, line 5c<br />
Estates and trusts. Form 1041, Schedule G, line 2c<br />
32<br />
0<br />
Form 3800 (2008)
TF XPBL1002.1<br />
Form<br />
5884<br />
(Rev. May 2009)<br />
Department of the Treasury<br />
Internal Revenue Service<br />
Name(s) shown on return<br />
Work Opportunity Credit<br />
Attach to your tax return.<br />
Identifying number<br />
THE MCKNIGHT FOUNDATION 41-0754835<br />
1 Enter on the applicable line below the total qualified first- or second-year wages paid or incurred<br />
during the tax year, and multiply by the percentage shown, for services of employees who are<br />
certified (if required) as members of a targeted group.<br />
OMB No. 1545-0219<br />
2008<br />
Attachment<br />
Sequence No. 77<br />
a<br />
b<br />
c<br />
Qualified first-year wages of employees who worked for you<br />
at least 120 hours but fewer than 400 hours . . . . . $ 25% (.25) 1a<br />
Qualified first-year wages of employees who worked for you<br />
at least 400 hours . . . . . . . . . . . . . . $ 40% (.40) 1b<br />
Qualified second-year wages of employees certified as<br />
long-term family assistance recipients . . . . . . . $ 50% (.50) 1c<br />
2 Add lines 1a, 1b, and 1c. See instructions for the adjustment you must make to salaries and wages 2<br />
3 Work opportunity credit from partnerships, S corporations, cooperatives, estates, and trusts . 3<br />
4 Add lines 2 and 3. Partnerships and S corporations, report this amount on Schedule K; all<br />
others, go to line 5 . . . . . . . . . . . . . . . . . . . . . . . . . 4<br />
5 Work opportunity credit included on line 4 from passive activities (see instructions) . . . . 5<br />
6 Subtract line 5 from line 4 . . . . . . . . . . . . . . . . . . . . . . . 6<br />
0<br />
52<br />
52<br />
0<br />
52<br />
7 Work opportunity credit allowed for 2008 from a passive activity (see instructions) . . . . . 7<br />
8 Carryforward of any work opportunity credit that originated in a tax year that began after 2006<br />
and carryforward from 2007 of the New York Liberty Zone business employee credit . . . . 8<br />
9 Carryback of the work opportunity credit from 2009 (see instructions) . . . . . . . . . 9<br />
10 Add lines 6 through 9. Cooperatives, estates, and trusts, continue on to line 11. All others, report<br />
this amount on Form 3800, line 29b . . . . . . . . . . . . . . . . . . . . 10<br />
52<br />
11 Amount allocated to patrons of the cooperative or beneficiaries of the estate or trust (see<br />
instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11<br />
12 Cooperatives, estates, and trusts, subtract line 11 from line 10. Report this amount on Form<br />
3800, line 29b . . . . . . . . . . . . . . . . . . . . . . . . . . . 12<br />
General Instructions<br />
Section references are to the Internal Revenue Code unless<br />
otherwise noted.<br />
What’s New<br />
The period for hiring a Hurricane Katrina employee is<br />
extended from a 2- to a 4-year period beginning on August 28,<br />
2005.<br />
Food stamp recipients are now referred to as Supplemental<br />
Nutrition Assistance Program (SNAP) recipients.<br />
The tax liability limit is no longer figured on this form; instead,<br />
it must be figured on Form 3800, General <strong>Business</strong> Credit.<br />
The American Recovery and Reinvestment Act of 2009 added<br />
two targeted groups for certain unemployed veterans and<br />
disconnected youth who begin work after 2008 and before<br />
2011.<br />
Purpose of Form<br />
Use Form 5884 to claim the work opportunity credit for qualified<br />
first- or second-year wages you paid to or incurred for targeted<br />
group employees during the tax year. Your business does not<br />
have to be located in an empowerment zone, renewal<br />
community, or rural renewal county to qualify for this credit.<br />
You can claim or elect not to claim the work opportunity<br />
credit any time within 3 years from the due date of your return<br />
on either your original return or an amended return.<br />
For Paperwork Reduction Act Notice, see instructions. Form 5884 (2008) (Rev. 5-2009)<br />
ISA
TF NVWN1002.1<br />
Form<br />
6765<br />
Department of the Treasury<br />
Internal Revenue Service<br />
Name(s) shown on return<br />
Credit for Increasing Research Activities<br />
Attach to your tax return.<br />
OMB No. 1545-0619<br />
2008<br />
Attachment<br />
Sequence No. 81<br />
Identifying number<br />
THE MCKNIGHT FOUNDATION 41-0754835<br />
Section A—Regular Credit. Skip this section and go to Section B or C if you are electing or previously elected (and are not revoking)<br />
the alternative incremental credit or the alternative simplified credit, respectively.<br />
1 Certain amounts paid or incurred to energy consortia (see instructions)<br />
1<br />
2 Basic research payments to qualified organizations (see instructions) 2<br />
3 Qualified organization base period amount<br />
3<br />
4 Subtract line 3 from line 2. If zero or less, enter -0-<br />
4<br />
5 Wages for qualified services (do not include wages used in figuring<br />
the work opportunity credit)<br />
5<br />
6 Cost of supplies<br />
6<br />
7 Rental or lease costs of computers (see instructions)<br />
7<br />
8 Enter the applicable percentage of contract research expenses (see<br />
instructions)<br />
8<br />
9 Total qualified research expenses. Add lines 5 through 8<br />
9<br />
10 Enter fixed-base percentage, but not more than 16% (see instructions) 10<br />
%<br />
11 Enter average annual gross receipts (see instructions)<br />
11<br />
12 Multiply line 11 by the percentage on line 10<br />
12<br />
13 Subtract line 12 from line 9. If zero or less, enter -0-<br />
13<br />
14 Multiply line 9 by 50% (.50)<br />
14<br />
15 Enter the smaller of line 13 or line 14<br />
15<br />
16 Add lines 1, 4, and 15<br />
16<br />
17 Are you electing the reduced credit under section 280C? Yes No<br />
If “Yes,” multiply line 16 by 13% (.13). If “No,” multiply line 16 by 20% (.20) and see the instructions<br />
for the schedule that must be attached. Members of controlled groups or businesses under<br />
common control: see instructions for the schedule that must be attached<br />
17<br />
Section B—Alternative Incremental Credit. Skip this section if you are completing Section A or C.<br />
18 Certain amounts paid or incurred to energy consortia (see the line 1 instructions)<br />
18<br />
19 Basic research payments to qualified organizations (see the line 2<br />
20<br />
instructions)<br />
Qualified organization base period amount (see the line 3 instructions)<br />
19<br />
20<br />
21<br />
22<br />
Subtract line 20 from line 19. If zero or less, enter -0-<br />
Add lines 18 and 21<br />
21<br />
22<br />
23<br />
24<br />
Multiply line 22 by 20% (.20)<br />
Wages for qualified services (do not include wages used in figuring<br />
23<br />
the work opportunity credit)<br />
24<br />
25 Cost of supplies<br />
25<br />
26<br />
27<br />
Rental or lease costs of computers (see the line 7 instructions)<br />
Enter the applicable percentage of contract research expenses (see<br />
the line 8 instructions)<br />
26<br />
27<br />
28<br />
29<br />
30<br />
31<br />
32<br />
33<br />
34<br />
35<br />
36<br />
37<br />
Total qualified research expenses. Add lines 24 through 27<br />
Enter average annual gross receipts (see the line 11 instructions)<br />
Multiply line 29 by 1% (.01)<br />
Subtract line 30 from line 28. If zero or less, enter -0-<br />
Multiply line 29 by 1.5% (.015)<br />
Subtract line 32 from line 28. If zero or less, enter -0-<br />
Subtract line 33 from line 31<br />
Multiply line 29 by 2% (.02)<br />
Subtract line 35 from line 28. If zero or less, enter -0-<br />
Subtract line 36 from line 33<br />
28<br />
29<br />
30<br />
31<br />
32<br />
33<br />
34<br />
35<br />
36<br />
37<br />
For Paperwork Reduction Act Notice, see instructions.<br />
Form 6765 (2008)<br />
ISA
TF NVWN1002.2<br />
Form 6765 (2008)<br />
Page 2<br />
Section B—Alternative Incremental Credit (continued)<br />
38<br />
39<br />
40<br />
Multiply line 34 by 3% (.03)<br />
Multiply line 37 by 4% (.04)<br />
Multiply line 36 by 5% (.05)<br />
38<br />
39<br />
40<br />
41 Add lines 23, 38, 39, and 40<br />
42 Are you electing the reduced credit under section 280C? Yes No<br />
If “Yes,” multiply line 41 by 65% (.65). If “No,” enter the amount from line 41 and see the line 17<br />
instructions for the schedule that must be attached. Members of controlled groups or businesses<br />
under common control: see instructions for the schedule that must be attached<br />
41<br />
42<br />
Section C—Alternative Simplified Credit. Skip this section if you are completing Section A or B.<br />
43<br />
44<br />
45<br />
46<br />
47<br />
48<br />
49<br />
50<br />
51<br />
52<br />
53<br />
54<br />
55<br />
56<br />
57<br />
58<br />
59<br />
Certain amounts paid or incurred to energy consortia (see the line 1 instructions) 43<br />
Basic research payments to qualified organizations (see the line 2<br />
instructions) 44<br />
Qualified organization base period amount (see the line 3 instructions) 45<br />
Subtract line 45 from line 44. If zero or less, enter -0- 46<br />
Add lines 43 and 46 47<br />
Multiply line 47 by 20% (.20) 48<br />
Wages for qualified services (do not include wages used in figuring the<br />
work opportunity credit) 49<br />
Cost of supplies 50<br />
Rental or lease costs of computers (see the line 7 instructions) 51<br />
Enter the applicable percentage of contract research expenses (see<br />
the line 8 instructions) 52<br />
Total qualified research expenses. Add lines 49 through 52 53<br />
Enter your total qualified research expenses for the prior 3 tax years. If<br />
you had no qualified research expenses in any one of those years, skip<br />
lines 55 and 56 54<br />
Divide line 54 by 6.0 55<br />
Subtract line 55 from line 53. If zero or less, enter -0- 56<br />
Multiply: Line 56 by 12% (.12) for tax years ending before 2009,<br />
Line 56 by 14% (.14) for tax years ending after 2008, or<br />
57<br />
Line 53 by 6% (.06) if you skipped lines 55 and 56.<br />
Add lines 48 and 57 58<br />
Are you electing the reduced credit under section 280C? Yes No<br />
If “Yes,” multiply line 58 by 65% (.65). If “No,” enter the amount from line 58 and see the line 17<br />
instructions for the schedule that must be attached. Members of controlled groups or businesses<br />
under common control: see instructions for the schedule that must be attached<br />
59<br />
Section D—Summary<br />
60<br />
61<br />
62<br />
63<br />
64<br />
65<br />
Enter the portion of the credit from Form 8932, line 2, that is attributable to wages that were also<br />
used to figure the credit on line 17, line 42, or line 59 (whichever applies)<br />
Subtract line 60 from line 17, line 42, or line 59 (whichever applies). If zero or less, enter -0-<br />
Credit for increasing research activities from partnerships, S corporations, estates, and trusts<br />
Add lines 61 and 62. Estates and trusts go to line 64; partnerships and S corporations, report<br />
this amount on Schedule K; all others, report this amount on line 1c of Form 3800<br />
Amount allocated to beneficiaries of the estate or trust (see instructions)<br />
Estates and trusts: subtract line 64 from line 63. Report the credit on line 1c of Form 3800<br />
60<br />
61<br />
62<br />
63<br />
64<br />
65<br />
0<br />
12<br />
12<br />
Form 6765 (2008)
TF LMXX1002.1<br />
Form<br />
8865<br />
Department of the Treasury<br />
Internal Revenue Service<br />
Name of person filing this return<br />
Filer’s address (if you are not filing this form with your tax return)<br />
<strong>Return</strong> of U.S. Persons With Respect to<br />
Certain Foreign Partnerships<br />
Attach to your tax return. See separate instructions.<br />
Information furnished for the foreign partnership’s tax year<br />
beginning , 2008, and ending , 20<br />
Filer’s identifying number<br />
01/01 12/31 08<br />
THE MCKNIGHT FOUNDATION 41-0754835<br />
710 2ND STREET SOUTH, SUITE 400<br />
MINNEAPOLIS, MN 55401<br />
OMB No. 1545-1668<br />
A Category of filer (see Categories of Filers in the instructions and check applicable box(es)):<br />
1 2 3 4<br />
B Filer’s tax year beginning ,20 , and ending ,20<br />
C Filer’s share of liabilities: Nonrecourse $ Qualified nonrecourse financing $ Other $<br />
D If filer is a member of a consolidated group but not the parent, enter the following information about the parent:<br />
Name<br />
EIN<br />
Address<br />
2008<br />
Attachment<br />
Sequence No. 118<br />
X<br />
01/01 08 12/31 08<br />
E<br />
Information about certain other partners (see instructions)<br />
(1) Name<br />
(2) Address<br />
(3) Identifying number<br />
(4) Check applicable box(es)<br />
Category 1 Category 2 Constructive owner<br />
F1<br />
4<br />
G<br />
1<br />
3<br />
Name and address of foreign partnership<br />
PANTHEON GLOBAL CO-INVESTMENT OPPORTUNITIES FUND, LP<br />
600 MONTGOMERY STREET, 23RD FLOOR<br />
SAN FRANSCISCO, CA 94111<br />
Date of<br />
organization<br />
5<br />
Principal place<br />
of business<br />
6<br />
Principal business<br />
activity code number<br />
7 Principal business<br />
activity<br />
12/17/2007 CJ 523900 INVESTMENTS USD<br />
2 EIN (if any)<br />
3<br />
Country under whose laws organized<br />
Provide the following information for the foreign partnership’s tax year:<br />
Name, address, and identifying number of agent (if any) in the 2 Check if the foreign partnership must file:<br />
United States<br />
Form 1042 Form 8804 X Form 1065 or 1065-B<br />
Service Center where Form 1065 or 1065-B is filed:<br />
PANTHEON VENTURES, INC.<br />
600 MONTGOMERY STREET, 23RD FLOOR<br />
SAN FRANSCISCO, CA 94111<br />
Name and address of foreign partnership’s agent in country of<br />
organization, if any<br />
OGDEN<br />
4<br />
98-0567148<br />
CJ<br />
8a Functional currency<br />
8b Exchange rate<br />
(see instr.)<br />
Name and address of person(s) with custody of the books and<br />
records of the foreign partnership, and the location of such books<br />
and records, if different<br />
5 Were any special allocations made by the foreign partnership?<br />
Yes No<br />
6 Enter the number of Forms 8858, Information <strong>Return</strong> of U.S. Persons With Respect To Foreign Disregarded Entities,<br />
attached to this return (see instructions)<br />
7 How is this partnership classified under the law of the country in which it is organized?<br />
8 Did the partnership own any separate units within the meaning of Regulations section 1.1503-2(c)(3), (4), or<br />
1.1503(d)-1(b)(4)?<br />
9 Does this partnership meet both of the following requirements?<br />
The partnership’s total receipts for the tax year were less than $250,000 and<br />
The value of the partnership’s total assets at the end of the tax year was less than $1 million.<br />
If “Yes,” do not complete Schedules L, M-1, and M-2.<br />
Sign Here<br />
Only If You<br />
Are Filing<br />
This Form<br />
Separately<br />
and Not With<br />
Your <strong>Tax</strong><br />
<strong>Return</strong>.<br />
Paid Preparer<br />
Sign and<br />
Complete<br />
Only If Form<br />
is Filed<br />
Separately.<br />
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my<br />
knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than general partner or limited liability company member) is<br />
based on all information of which preparer has any knowledge.<br />
Signature of general partner or limited liability company member<br />
Preparer’s<br />
signature<br />
Firm’s name (or<br />
yours if self-employed),<br />
address, and ZIP code<br />
For Privacy Act and Paperwork Reduction Act Notice, see the separate instructions. Form 8865 (2008)<br />
Date<br />
Date<br />
Check if<br />
self-employed<br />
EIN<br />
Phone no.<br />
Yes<br />
Yes<br />
X<br />
LIMITED PARTNERSHIP<br />
X<br />
X<br />
Preparer’s SSN or PTIN<br />
No<br />
No<br />
ISA
TF LMXX1002.2<br />
Form 8865 (2008)<br />
Schedule A<br />
Page 2<br />
Constructive Ownership of Partnership Interest. Check the boxes that apply to the filer. If you<br />
check box b, enter the name, address, and U.S. taxpayer identifying number (if any) of the<br />
person(s) whose interest you constructively own. See instructions.<br />
a Owns a direct interest<br />
b X Owns a constructive interest<br />
Name<br />
Address<br />
Identifying number (if any)<br />
Check if<br />
foreign<br />
person<br />
PANTHEON EUROPE FUND VI, LP PO BOX 255, ST. PETER PORT XC GY1 3QL 98-0573774 X X<br />
Check if<br />
direct<br />
partner<br />
Schedule A-1<br />
Certain Partners of Foreign Partnership (see instructions)<br />
Name<br />
Address<br />
Identifying number (if any)<br />
Check if<br />
foreign<br />
person<br />
Does the partnership have any other foreign person as a direct partner? X Yes No<br />
Schedule A-2 Affiliation Schedule. List all partnerships (foreign or domestic) in which the foreign partnership<br />
owns a direct interest or indirectly owns a 10% interest.<br />
Name<br />
Address<br />
EIN<br />
(if any)<br />
Total ordinary<br />
income or loss<br />
Check if<br />
foreign<br />
partnership<br />
Schedule B <strong>Income</strong> Statement—Trade or <strong>Business</strong> <strong>Income</strong><br />
Caution. Include only trade or business income and expenses on lines 1a through 22 below. See the instructions for more information.<br />
<strong>Income</strong><br />
Deductions (see instructions for limitations)<br />
1a Gross receipts or sales<br />
1a<br />
b Less returns and allowances<br />
1b<br />
1c<br />
2 Cost of goods sold<br />
2<br />
3 Gross profit. Subtract line 2 from line 1c<br />
3<br />
4 Ordinary income (loss) from other partnerships, estates, and trusts (attach statement)<br />
4<br />
5 Net farm profit (loss) (attach Schedule F (Form 1040))<br />
5<br />
6 Net gain (loss) from Form 4797, Part II, line 17 (attach Form 4797)<br />
6<br />
7 Other income (loss) (attach statement)<br />
7<br />
8<br />
9<br />
Total income (loss). Combine lines 3 through 7<br />
Salaries and wages (other than to partners) (less employment credits)<br />
8<br />
9<br />
10 Guaranteed payments to partners<br />
10<br />
11 Repairs and maintenance<br />
11<br />
12 Bad debts<br />
12<br />
13 Rent<br />
13<br />
14 <strong>Tax</strong>es and licenses<br />
14<br />
15 Interest<br />
15<br />
16a Depreciation (if required, attach Form 4562)<br />
16a<br />
b Less depreciation reported elsewhere on return<br />
16b<br />
16c<br />
17 Depletion (Do not deduct oil and gas depletion.)<br />
17<br />
18 Retirement plans, etc.<br />
18<br />
19 Employee benefit programs<br />
19<br />
20 Other deductions (attach statement)<br />
20<br />
0.00<br />
0.00<br />
0.00<br />
0.00<br />
21<br />
Total deductions. Add the amounts shown in the far right column for lines 9 through 20<br />
21<br />
0.00<br />
22<br />
Ordinary business income (loss) from trade or business activities. Subtract line 21 from line 8<br />
22<br />
0.00<br />
Form 8865 (2008)
TF DPQB1002<br />
SCHEDULE O Transfer of Property to a Foreign Partnership OMB No. 1545-1668<br />
(Form 8865)<br />
Department of the Treasury<br />
Internal Revenue Service Attach to Form 8865. See Instructions for Form 8865.<br />
Name of transferor<br />
Filer’s identifying number<br />
THE MCKNIGHT FOUNDATION 41-0754835<br />
Name of foreign partnership<br />
PANTHEON GLOBAL CO-INVESTMENT OPPORTUNITIES FUND, LP<br />
Part I<br />
Transfers Reportable Under Section 6038B<br />
(under section 6038B)<br />
2008<br />
Type of<br />
property<br />
(a)<br />
Date of<br />
transfer<br />
(b)<br />
Number of<br />
items<br />
transferred<br />
(c)<br />
Fair market<br />
value on date<br />
of transfer<br />
(d)<br />
Cost or other<br />
basis<br />
(e)<br />
Section 704(c)<br />
allocation<br />
method<br />
(f)<br />
Gain<br />
recognized on<br />
transfer<br />
(g)<br />
Percentage interest<br />
in partnership after<br />
transfer<br />
Cash<br />
Marketable<br />
securities<br />
422,054 .400002583<br />
Inventory<br />
Tangible<br />
property<br />
used in trade<br />
or business<br />
Intangible<br />
property<br />
Other<br />
property<br />
Supplemental Information Required To Be Reported (see instructions):<br />
Part II<br />
Dispositions Reportable Under Section 6038B<br />
(a)<br />
Type of<br />
property<br />
(b)<br />
Date of<br />
original<br />
transfer<br />
(c)<br />
Date of<br />
disposition<br />
(d)<br />
Manner of<br />
disposition<br />
(e)<br />
Gain<br />
recognized by<br />
partnership<br />
(f)<br />
Depreciation<br />
recapture<br />
recognized<br />
by partnership<br />
(g)<br />
Gain allocated<br />
to partner<br />
(h)<br />
Depreciation<br />
recapture allocated<br />
to partner<br />
Part III<br />
Is any transfer reported on this schedule subject to gain recognition under section 904(f)(3) or<br />
section 904(f)(5)(F)? Yes X No<br />
For Paperwork Reduction Act Notice, see the Instructions for Form 8865.<br />
Schedule O (Form 8865) 2008<br />
ISA
TF LMXX1002.1<br />
Form<br />
8865<br />
Department of the Treasury<br />
Internal Revenue Service<br />
Name of person filing this return<br />
Filer’s address (if you are not filing this form with your tax return)<br />
<strong>Return</strong> of U.S. Persons With Respect to<br />
Certain Foreign Partnerships<br />
Attach to your tax return. See separate instructions.<br />
Information furnished for the foreign partnership’s tax year<br />
beginning , 2008, and ending , 20<br />
Filer’s identifying number<br />
01/01 12/31 08<br />
THE MCKNIGHT FOUNDATION 41-0754835<br />
710 2ND STREET SOUTH, SUITE 400<br />
MINNEAPOLIS, MN 55401<br />
OMB No. 1545-1668<br />
A Category of filer (see Categories of Filers in the instructions and check applicable box(es)):<br />
1 2 3 4<br />
B Filer’s tax year beginning ,20 , and ending ,20<br />
C Filer’s share of liabilities: Nonrecourse $ Qualified nonrecourse financing $ Other $<br />
D If filer is a member of a consolidated group but not the parent, enter the following information about the parent:<br />
Name<br />
EIN<br />
Address<br />
2008<br />
Attachment<br />
Sequence No. 118<br />
X<br />
01/01 08 12/31 08<br />
E<br />
Information about certain other partners (see instructions)<br />
(1) Name<br />
(2) Address<br />
(3) Identifying number<br />
(4) Check applicable box(es)<br />
Category 1 Category 2 Constructive owner<br />
F1<br />
4<br />
Name and address of foreign partnership<br />
ADVENT INTERNATIONAL GPE VI LP<br />
C/O ADVENT INTERNATIONAL CORP. 75 STATE STREET<br />
BOSTON, MA 02109<br />
Date of<br />
organization<br />
5<br />
Principal place<br />
of business<br />
6<br />
Principal business<br />
activity code number<br />
7 Principal business<br />
activity<br />
2 EIN (if any)<br />
26-2166980<br />
3<br />
Country under whose laws organized<br />
8a Functional currency<br />
8b Exchange rate<br />
(see instr.)<br />
G<br />
1<br />
3<br />
Provide the following information for the foreign partnership’s tax year:<br />
Name, address, and identifying number of agent (if any) in the 2 Check if the foreign partnership must file:<br />
United States<br />
Form 1042 Form 8804 X Form 1065 or 1065-B<br />
Service Center where Form 1065 or 1065-B is filed:<br />
Name and address of foreign partnership’s agent in country of<br />
organization, if any<br />
OGDEN<br />
4<br />
Name and address of person(s) with custody of the books and<br />
records of the foreign partnership, and the location of such books<br />
and records, if different<br />
5 Were any special allocations made by the foreign partnership?<br />
Yes No<br />
6 Enter the number of Forms 8858, Information <strong>Return</strong> of U.S. Persons With Respect To Foreign Disregarded Entities,<br />
attached to this return (see instructions)<br />
7 How is this partnership classified under the law of the country in which it is organized?<br />
8 Did the partnership own any separate units within the meaning of Regulations section 1.1503-2(c)(3), (4), or<br />
1.1503(d)-1(b)(4)?<br />
9 Does this partnership meet both of the following requirements?<br />
The partnership’s total receipts for the tax year were less than $250,000 and<br />
The value of the partnership’s total assets at the end of the tax year was less than $1 million.<br />
If “Yes,” do not complete Schedules L, M-1, and M-2.<br />
Sign Here<br />
Only If You<br />
Are Filing<br />
This Form<br />
Separately<br />
and Not With<br />
Your <strong>Tax</strong><br />
<strong>Return</strong>.<br />
Paid Preparer<br />
Sign and<br />
Complete<br />
Only If Form<br />
is Filed<br />
Separately.<br />
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my<br />
knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than general partner or limited liability company member) is<br />
based on all information of which preparer has any knowledge.<br />
Signature of general partner or limited liability company member<br />
Preparer’s<br />
signature<br />
Firm’s name (or<br />
yours if self-employed),<br />
address, and ZIP code<br />
For Privacy Act and Paperwork Reduction Act Notice, see the separate instructions. Form 8865 (2008)<br />
Date<br />
Date<br />
Check if<br />
self-employed<br />
EIN<br />
Phone no.<br />
Yes<br />
Yes<br />
X<br />
LIMITED PARTNERSHIP<br />
X<br />
X<br />
Preparer’s SSN or PTIN<br />
No<br />
No<br />
ISA
TF LMXX1002.2<br />
Form 8865 (2008)<br />
Schedule A<br />
Page 2<br />
Constructive Ownership of Partnership Interest. Check the boxes that apply to the filer. If you<br />
check box b, enter the name, address, and U.S. taxpayer identifying number (if any) of the<br />
person(s) whose interest you constructively own. See instructions.<br />
a Owns a direct interest<br />
b X Owns a constructive interest<br />
Name<br />
Address<br />
Identifying number (if any)<br />
Check if<br />
foreign<br />
person<br />
PANTHEON EUROPE FUND VI, LP PO BOX 255, ST. PETER PORT XC GY1 3QL 98-0573774 X X<br />
Check if<br />
direct<br />
partner<br />
Schedule A-1<br />
Certain Partners of Foreign Partnership (see instructions)<br />
Name<br />
Address<br />
Identifying number (if any)<br />
Check if<br />
foreign<br />
person<br />
Does the partnership have any other foreign person as a direct partner? Yes No<br />
Schedule A-2 Affiliation Schedule. List all partnerships (foreign or domestic) in which the foreign partnership<br />
owns a direct interest or indirectly owns a 10% interest.<br />
Name<br />
Address<br />
EIN<br />
(if any)<br />
Total ordinary<br />
income or loss<br />
Check if<br />
foreign<br />
partnership<br />
Schedule B <strong>Income</strong> Statement—Trade or <strong>Business</strong> <strong>Income</strong><br />
Caution. Include only trade or business income and expenses on lines 1a through 22 below. See the instructions for more information.<br />
<strong>Income</strong><br />
Deductions (see instructions for limitations)<br />
1a Gross receipts or sales<br />
1a<br />
b Less returns and allowances<br />
1b<br />
1c<br />
2 Cost of goods sold<br />
2<br />
3 Gross profit. Subtract line 2 from line 1c<br />
3<br />
4 Ordinary income (loss) from other partnerships, estates, and trusts (attach statement)<br />
4<br />
5 Net farm profit (loss) (attach Schedule F (Form 1040))<br />
5<br />
6 Net gain (loss) from Form 4797, Part II, line 17 (attach Form 4797)<br />
6<br />
7 Other income (loss) (attach statement)<br />
7<br />
8<br />
9<br />
Total income (loss). Combine lines 3 through 7<br />
Salaries and wages (other than to partners) (less employment credits)<br />
8<br />
9<br />
10 Guaranteed payments to partners<br />
10<br />
11 Repairs and maintenance<br />
11<br />
12 Bad debts<br />
12<br />
13 Rent<br />
13<br />
14 <strong>Tax</strong>es and licenses<br />
14<br />
15 Interest<br />
15<br />
16a Depreciation (if required, attach Form 4562)<br />
16a<br />
b Less depreciation reported elsewhere on return<br />
16b<br />
16c<br />
17 Depletion (Do not deduct oil and gas depletion.)<br />
17<br />
18 Retirement plans, etc.<br />
18<br />
19 Employee benefit programs<br />
19<br />
20 Other deductions (attach statement)<br />
20<br />
0.00<br />
0.00<br />
0.00<br />
0.00<br />
21<br />
Total deductions. Add the amounts shown in the far right column for lines 9 through 20<br />
21<br />
0.00<br />
22<br />
Ordinary business income (loss) from trade or business activities. Subtract line 21 from line 8<br />
22<br />
0.00<br />
Form 8865 (2008)
TF DPQB1002<br />
SCHEDULE O Transfer of Property to a Foreign Partnership OMB No. 1545-1668<br />
(Form 8865)<br />
Department of the Treasury<br />
Internal Revenue Service Attach to Form 8865. See Instructions for Form 8865.<br />
Name of transferor<br />
Filer’s identifying number<br />
THE MCKNIGHT FOUNDATION 41-0754835<br />
Name of foreign partnership<br />
ADVENT INTERNATIONAL GPE VI LP<br />
Part I<br />
Transfers Reportable Under Section 6038B<br />
(under section 6038B)<br />
2008<br />
Type of<br />
property<br />
(a)<br />
Date of<br />
transfer<br />
(b)<br />
Number of<br />
items<br />
transferred<br />
(c)<br />
Fair market<br />
value on date<br />
of transfer<br />
(d)<br />
Cost or other<br />
basis<br />
(e)<br />
Section 704(c)<br />
allocation<br />
method<br />
(f)<br />
Gain<br />
recognized on<br />
transfer<br />
(g)<br />
Percentage interest<br />
in partnership after<br />
transfer<br />
Cash<br />
Marketable<br />
securities<br />
149,788 .026896758<br />
Inventory<br />
Tangible<br />
property<br />
used in trade<br />
or business<br />
Intangible<br />
property<br />
Other<br />
property<br />
Supplemental Information Required To Be Reported (see instructions):<br />
Part II<br />
Dispositions Reportable Under Section 6038B<br />
(a)<br />
Type of<br />
property<br />
(b)<br />
Date of<br />
original<br />
transfer<br />
(c)<br />
Date of<br />
disposition<br />
(d)<br />
Manner of<br />
disposition<br />
(e)<br />
Gain<br />
recognized by<br />
partnership<br />
(f)<br />
Depreciation<br />
recapture<br />
recognized<br />
by partnership<br />
(g)<br />
Gain allocated<br />
to partner<br />
(h)<br />
Depreciation<br />
recapture allocated<br />
to partner<br />
Part III<br />
Is any transfer reported on this schedule subject to gain recognition under section 904(f)(3) or<br />
section 904(f)(5)(F)? Yes X No<br />
For Paperwork Reduction Act Notice, see the Instructions for Form 8865.<br />
Schedule O (Form 8865) 2008<br />
ISA
TF LMXX1002.1<br />
Form<br />
8865<br />
Department of the Treasury<br />
Internal Revenue Service<br />
Name of person filing this return<br />
Filer’s address (if you are not filing this form with your tax return)<br />
<strong>Return</strong> of U.S. Persons With Respect to<br />
Certain Foreign Partnerships<br />
Attach to your tax return. See separate instructions.<br />
Information furnished for the foreign partnership’s tax year<br />
beginning , 2008, and ending , 20<br />
Filer’s identifying number<br />
01/01 12/31 08<br />
THE MCKNIGHT FOUNDATION 41-0754835<br />
710 2ND STREET SOUTH, SUITE 400<br />
MINNEAPOLIS, MN 55401<br />
OMB No. 1545-1668<br />
A Category of filer (see Categories of Filers in the instructions and check applicable box(es)):<br />
1 2 3 4<br />
B Filer’s tax year beginning ,20 , and ending ,20<br />
C Filer’s share of liabilities: Nonrecourse $ Qualified nonrecourse financing $ Other $<br />
D If filer is a member of a consolidated group but not the parent, enter the following information about the parent:<br />
Name<br />
EIN<br />
Address<br />
2008<br />
Attachment<br />
Sequence No. 118<br />
X<br />
01/01 08 12/31 08<br />
E<br />
Information about certain other partners (see instructions)<br />
(1) Name<br />
(2) Address<br />
(3) Identifying number<br />
(4) Check applicable box(es)<br />
Category 1 Category 2 Constructive owner<br />
F1<br />
4<br />
G<br />
1<br />
3<br />
Name and address of foreign partnership<br />
CLYDE BLOWERS CAPITAL FUND II LP<br />
1 REDWOOD CRESCENT, EAST KILBRIDE, G74 5PA<br />
UK<br />
Date of<br />
organization<br />
5<br />
Principal place<br />
of business<br />
6<br />
Principal business<br />
activity code number<br />
7 Principal business<br />
activity<br />
2 EIN (if any)<br />
3<br />
Country under whose laws organized<br />
Provide the following information for the foreign partnership’s tax year:<br />
Name, address, and identifying number of agent (if any) in the 2 Check if the foreign partnership must file:<br />
United States<br />
Form 1042 Form 8804 X Form 1065 or 1065-B<br />
Service Center where Form 1065 or 1065-B is filed:<br />
Name and address of foreign partnership’s agent in country of<br />
organization, if any<br />
4<br />
8a Functional currency<br />
Name and address of person(s) with custody of the books and<br />
records of the foreign partnership, and the location of such books<br />
and records, if different<br />
5 Were any special allocations made by the foreign partnership?<br />
Yes No<br />
6 Enter the number of Forms 8858, Information <strong>Return</strong> of U.S. Persons With Respect To Foreign Disregarded Entities,<br />
attached to this return (see instructions)<br />
7 How is this partnership classified under the law of the country in which it is organized?<br />
8 Did the partnership own any separate units within the meaning of Regulations section 1.1503-2(c)(3), (4), or<br />
1.1503(d)-1(b)(4)?<br />
9 Does this partnership meet both of the following requirements?<br />
The partnership’s total receipts for the tax year were less than $250,000 and<br />
The value of the partnership’s total assets at the end of the tax year was less than $1 million.<br />
If “Yes,” do not complete Schedules L, M-1, and M-2.<br />
Sign Here<br />
Only If You<br />
Are Filing<br />
This Form<br />
Separately<br />
and Not With<br />
Your <strong>Tax</strong><br />
<strong>Return</strong>.<br />
Paid Preparer<br />
Sign and<br />
Complete<br />
Only If Form<br />
is Filed<br />
Separately.<br />
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my<br />
knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than general partner or limited liability company member) is<br />
based on all information of which preparer has any knowledge.<br />
Signature of general partner or limited liability company member<br />
Preparer’s<br />
signature<br />
Firm’s name (or<br />
yours if self-employed),<br />
address, and ZIP code<br />
For Privacy Act and Paperwork Reduction Act Notice, see the separate instructions. Form 8865 (2008)<br />
Date<br />
Date<br />
98-0611247<br />
Check if<br />
self-employed<br />
EIN<br />
Phone no.<br />
8b Exchange rate<br />
(see instr.)<br />
08/25/2008 UK 523900 INVESTMENTS GBP .6133000000<br />
CLYDE BLOWERS GP II LP<br />
1 REDWOOD CRESCENT, EAST KILBRIDE G74 5PA<br />
UK<br />
OGDEN<br />
UK<br />
CLYDE BLOWERS GP II LP<br />
1 REDWOOD CRESCENT, EAST KILBRIDE G74<br />
UK<br />
Yes<br />
Yes<br />
X<br />
LIMITED PARTNERSHIP<br />
X<br />
X<br />
Preparer’s SSN or PTIN<br />
No<br />
No<br />
ISA
TF LMXX1002.2<br />
Form 8865 (2008)<br />
Schedule A<br />
Page 2<br />
Constructive Ownership of Partnership Interest. Check the boxes that apply to the filer. If you<br />
check box b, enter the name, address, and U.S. taxpayer identifying number (if any) of the<br />
person(s) whose interest you constructively own. See instructions.<br />
a Owns a direct interest<br />
b X Owns a constructive interest<br />
Name<br />
Address<br />
Identifying number (if any)<br />
Check if<br />
foreign<br />
person<br />
PANTHEON EUROPE FUND VI, LP PO BOX 255, ST. PETER PORT XC GY1 3QL 98-0573774 x x<br />
Check if<br />
direct<br />
partner<br />
Schedule A-1<br />
Certain Partners of Foreign Partnership (see instructions)<br />
Name<br />
Address<br />
Identifying number (if any)<br />
Check if<br />
foreign<br />
person<br />
Does the partnership have any other foreign person as a direct partner? Yes No<br />
Schedule A-2 Affiliation Schedule. List all partnerships (foreign or domestic) in which the foreign partnership<br />
owns a direct interest or indirectly owns a 10% interest.<br />
Name<br />
Address<br />
EIN<br />
(if any)<br />
Total ordinary<br />
income or loss<br />
Check if<br />
foreign<br />
partnership<br />
Schedule B <strong>Income</strong> Statement—Trade or <strong>Business</strong> <strong>Income</strong><br />
Caution. Include only trade or business income and expenses on lines 1a through 22 below. See the instructions for more information.<br />
<strong>Income</strong><br />
Deductions (see instructions for limitations)<br />
1a Gross receipts or sales<br />
1a<br />
b Less returns and allowances<br />
1b<br />
1c<br />
2 Cost of goods sold<br />
2<br />
3 Gross profit. Subtract line 2 from line 1c<br />
3<br />
4 Ordinary income (loss) from other partnerships, estates, and trusts (attach statement)<br />
4<br />
5 Net farm profit (loss) (attach Schedule F (Form 1040))<br />
5<br />
6 Net gain (loss) from Form 4797, Part II, line 17 (attach Form 4797)<br />
6<br />
7 Other income (loss) (attach statement)<br />
7<br />
8<br />
9<br />
Total income (loss). Combine lines 3 through 7<br />
Salaries and wages (other than to partners) (less employment credits)<br />
8<br />
9<br />
10 Guaranteed payments to partners<br />
10<br />
11 Repairs and maintenance<br />
11<br />
12 Bad debts<br />
12<br />
13 Rent<br />
13<br />
14 <strong>Tax</strong>es and licenses<br />
14<br />
15 Interest<br />
15<br />
16a Depreciation (if required, attach Form 4562)<br />
16a<br />
b Less depreciation reported elsewhere on return<br />
16b<br />
16c<br />
17 Depletion (Do not deduct oil and gas depletion.)<br />
17<br />
18 Retirement plans, etc.<br />
18<br />
19 Employee benefit programs<br />
19<br />
20 Other deductions (attach statement)<br />
20<br />
0.00<br />
0.00<br />
0.00<br />
0.00<br />
21<br />
Total deductions. Add the amounts shown in the far right column for lines 9 through 20<br />
21<br />
0.00<br />
22<br />
Ordinary business income (loss) from trade or business activities. Subtract line 21 from line 8<br />
22<br />
0.00<br />
Form 8865 (2008)
TF DPQB1002<br />
SCHEDULE O Transfer of Property to a Foreign Partnership OMB No. 1545-1668<br />
(Form 8865)<br />
Department of the Treasury<br />
Internal Revenue Service Attach to Form 8865. See Instructions for Form 8865.<br />
Name of transferor<br />
Filer’s identifying number<br />
THE MCKNIGHT FOUNDATION 41-0754835<br />
Name of foreign partnership<br />
CLYDE BLOWERS CAPITAL FUND II LP<br />
Part I<br />
Transfers Reportable Under Section 6038B<br />
(under section 6038B)<br />
2008<br />
Type of<br />
property<br />
(a)<br />
Date of<br />
transfer<br />
(b)<br />
Number of<br />
items<br />
transferred<br />
(c)<br />
Fair market<br />
value on date<br />
of transfer<br />
(d)<br />
Cost or other<br />
basis<br />
(e)<br />
Section 704(c)<br />
allocation<br />
method<br />
(f)<br />
Gain<br />
recognized on<br />
transfer<br />
(g)<br />
Percentage interest<br />
in partnership after<br />
transfer<br />
Cash<br />
Marketable<br />
securities<br />
08/25/2008 176,410 .05452937<br />
Inventory<br />
Tangible<br />
property<br />
used in trade<br />
or business<br />
Intangible<br />
property<br />
Other<br />
property<br />
Supplemental Information Required To Be Reported (see instructions):<br />
Part II<br />
Dispositions Reportable Under Section 6038B<br />
(a)<br />
Type of<br />
property<br />
(b)<br />
Date of<br />
original<br />
transfer<br />
(c)<br />
Date of<br />
disposition<br />
(d)<br />
Manner of<br />
disposition<br />
(e)<br />
Gain<br />
recognized by<br />
partnership<br />
(f)<br />
Depreciation<br />
recapture<br />
recognized<br />
by partnership<br />
(g)<br />
Gain allocated<br />
to partner<br />
(h)<br />
Depreciation<br />
recapture allocated<br />
to partner<br />
Part III<br />
Is any transfer reported on this schedule subject to gain recognition under section 904(f)(3) or<br />
section 904(f)(5)(F)? Yes X No<br />
For Paperwork Reduction Act Notice, see the Instructions for Form 8865.<br />
Schedule O (Form 8865) 2008<br />
ISA
TF LMXX1002.1<br />
Form<br />
8865<br />
Department of the Treasury<br />
Internal Revenue Service<br />
Name of person filing this return<br />
Filer’s address (if you are not filing this form with your tax return)<br />
<strong>Return</strong> of U.S. Persons With Respect to<br />
Certain Foreign Partnerships<br />
Attach to your tax return. See separate instructions.<br />
Information furnished for the foreign partnership’s tax year<br />
beginning , 2008, and ending , 20<br />
Filer’s identifying number<br />
01/01 12/31 08<br />
THE MCKNIGHT FOUNDATION 41-0754835<br />
710 2ND STREET SOUTH, SUITE 400<br />
MINNEAPOLIS, MN 55401<br />
OMB No. 1545-1668<br />
A Category of filer (see Categories of Filers in the instructions and check applicable box(es)):<br />
1 2 3 4<br />
B Filer’s tax year beginning ,20 , and ending ,20<br />
C Filer’s share of liabilities: Nonrecourse $ Qualified nonrecourse financing $ Other $<br />
D If filer is a member of a consolidated group but not the parent, enter the following information about the parent:<br />
Name<br />
EIN<br />
Address<br />
2008<br />
Attachment<br />
Sequence No. 118<br />
X<br />
01/01 08 12/31 08<br />
E<br />
Information about certain other partners (see instructions)<br />
(1) Name<br />
(2) Address<br />
(3) Identifying number<br />
(4) Check applicable box(es)<br />
Category 1 Category 2 Constructive owner<br />
F1<br />
Name and address of foreign partnership<br />
QUADRIGA CAPITAL PRIVATE EQUITY FUND II, LP<br />
2 EIN (if any)<br />
3<br />
Country under whose laws organized<br />
4<br />
G<br />
1<br />
Date of<br />
organization<br />
5<br />
Principal place<br />
of business<br />
6<br />
Principal business<br />
activity code number<br />
7 Principal business<br />
activity<br />
8a Functional currency<br />
EURO<br />
8b Exchange rate<br />
(see instr.)<br />
Provide the following information for the foreign partnership’s tax year:<br />
Name, address, and identifying number of agent (if any) in the 2 Check if the foreign partnership must file:<br />
United States<br />
Form 1042 Form 8804 Form 1065 or 1065-B<br />
Service Center where Form 1065 or 1065-B is filed:<br />
3<br />
Name and address of foreign partnership’s agent in country of<br />
organization, if any<br />
4<br />
Name and address of person(s) with custody of the books and<br />
records of the foreign partnership, and the location of such books<br />
and records, if different<br />
5 Were any special allocations made by the foreign partnership?<br />
Yes No<br />
6 Enter the number of Forms 8858, Information <strong>Return</strong> of U.S. Persons With Respect To Foreign Disregarded Entities,<br />
attached to this return (see instructions)<br />
7 How is this partnership classified under the law of the country in which it is organized?<br />
8 Did the partnership own any separate units within the meaning of Regulations section 1.1503-2(c)(3), (4), or<br />
1.1503(d)-1(b)(4)?<br />
9 Does this partnership meet both of the following requirements?<br />
The partnership’s total receipts for the tax year were less than $250,000 and<br />
The value of the partnership’s total assets at the end of the tax year was less than $1 million.<br />
If “Yes,” do not complete Schedules L, M-1, and M-2.<br />
Sign Here<br />
Only If You<br />
Are Filing<br />
This Form<br />
Separately<br />
and Not With<br />
Your <strong>Tax</strong><br />
<strong>Return</strong>.<br />
Paid Preparer<br />
Sign and<br />
Complete<br />
Only If Form<br />
is Filed<br />
Separately.<br />
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my<br />
knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than general partner or limited liability company member) is<br />
based on all information of which preparer has any knowledge.<br />
Signature of general partner or limited liability company member<br />
Preparer’s<br />
signature<br />
Firm’s name (or<br />
yours if self-employed),<br />
address, and ZIP code<br />
For Privacy Act and Paperwork Reduction Act Notice, see the separate instructions. Form 8865 (2008)<br />
Date<br />
Date<br />
Check if<br />
self-employed<br />
EIN<br />
Phone no.<br />
Yes<br />
Yes<br />
X<br />
LIMITED PARTNERSHIP<br />
X<br />
X<br />
Preparer’s SSN or PTIN<br />
No<br />
No<br />
ISA
TF LMXX1002.2<br />
Form 8865 (2008)<br />
Schedule A<br />
Page 2<br />
Constructive Ownership of Partnership Interest. Check the boxes that apply to the filer. If you<br />
check box b, enter the name, address, and U.S. taxpayer identifying number (if any) of the<br />
person(s) whose interest you constructively own. See instructions.<br />
a Owns a direct interest<br />
b X Owns a constructive interest<br />
Name<br />
Address<br />
Identifying number (if any)<br />
Check if<br />
foreign<br />
person<br />
PANTHEON EUROPE FUND VI, LP PO BOX 255, ST. PETER PORT XC GY1 3QL 98-0573774 x x<br />
Check if<br />
direct<br />
partner<br />
Schedule A-1<br />
Certain Partners of Foreign Partnership (see instructions)<br />
Name<br />
Address<br />
Identifying number (if any)<br />
Check if<br />
foreign<br />
person<br />
Does the partnership have any other foreign person as a direct partner? Yes No<br />
Schedule A-2 Affiliation Schedule. List all partnerships (foreign or domestic) in which the foreign partnership<br />
owns a direct interest or indirectly owns a 10% interest.<br />
Name<br />
Address<br />
EIN<br />
(if any)<br />
Total ordinary<br />
income or loss<br />
Check if<br />
foreign<br />
partnership<br />
Schedule B <strong>Income</strong> Statement—Trade or <strong>Business</strong> <strong>Income</strong><br />
Caution. Include only trade or business income and expenses on lines 1a through 22 below. See the instructions for more information.<br />
<strong>Income</strong><br />
Deductions (see instructions for limitations)<br />
1a Gross receipts or sales<br />
1a<br />
b Less returns and allowances<br />
1b<br />
1c<br />
2 Cost of goods sold<br />
2<br />
3 Gross profit. Subtract line 2 from line 1c<br />
3<br />
4 Ordinary income (loss) from other partnerships, estates, and trusts (attach statement)<br />
4<br />
5 Net farm profit (loss) (attach Schedule F (Form 1040))<br />
5<br />
6 Net gain (loss) from Form 4797, Part II, line 17 (attach Form 4797)<br />
6<br />
7 Other income (loss) (attach statement)<br />
7<br />
8<br />
9<br />
Total income (loss). Combine lines 3 through 7<br />
Salaries and wages (other than to partners) (less employment credits)<br />
8<br />
9<br />
10 Guaranteed payments to partners<br />
10<br />
11 Repairs and maintenance<br />
11<br />
12 Bad debts<br />
12<br />
13 Rent<br />
13<br />
14 <strong>Tax</strong>es and licenses<br />
14<br />
15 Interest<br />
15<br />
16a Depreciation (if required, attach Form 4562)<br />
16a<br />
b Less depreciation reported elsewhere on return<br />
16b<br />
16c<br />
17 Depletion (Do not deduct oil and gas depletion.)<br />
17<br />
18 Retirement plans, etc.<br />
18<br />
19 Employee benefit programs<br />
19<br />
20 Other deductions (attach statement)<br />
20<br />
0.00<br />
0.00<br />
0.00<br />
0.00<br />
21<br />
Total deductions. Add the amounts shown in the far right column for lines 9 through 20<br />
21<br />
0.00<br />
22<br />
Ordinary business income (loss) from trade or business activities. Subtract line 21 from line 8<br />
22<br />
0.00<br />
Form 8865 (2008)
TF DPQB1002<br />
SCHEDULE O Transfer of Property to a Foreign Partnership OMB No. 1545-1668<br />
(Form 8865)<br />
Department of the Treasury<br />
Internal Revenue Service Attach to Form 8865. See Instructions for Form 8865.<br />
Name of transferor<br />
Filer’s identifying number<br />
THE MCKNIGHT FOUNDATION 41-0754835<br />
Name of foreign partnership<br />
QUADRIGA CAPITAL PRIVATE EQUITY FUND II, LP<br />
Part I<br />
Transfers Reportable Under Section 6038B<br />
(under section 6038B)<br />
2008<br />
Type of<br />
property<br />
(a)<br />
Date of<br />
transfer<br />
(b)<br />
Number of<br />
items<br />
transferred<br />
(c)<br />
Fair market<br />
value on date<br />
of transfer<br />
(d)<br />
Cost or other<br />
basis<br />
(e)<br />
Section 704(c)<br />
allocation<br />
method<br />
(f)<br />
Gain<br />
recognized on<br />
transfer<br />
(g)<br />
Percentage interest<br />
in partnership after<br />
transfer<br />
Cash<br />
Marketable<br />
securities<br />
317,417 .120781668<br />
Inventory<br />
Tangible<br />
property<br />
used in trade<br />
or business<br />
Intangible<br />
property<br />
Other<br />
property<br />
Supplemental Information Required To Be Reported (see instructions):<br />
Part II<br />
Dispositions Reportable Under Section 6038B<br />
(a)<br />
Type of<br />
property<br />
(b)<br />
Date of<br />
original<br />
transfer<br />
(c)<br />
Date of<br />
disposition<br />
(d)<br />
Manner of<br />
disposition<br />
(e)<br />
Gain<br />
recognized by<br />
partnership<br />
(f)<br />
Depreciation<br />
recapture<br />
recognized<br />
by partnership<br />
(g)<br />
Gain allocated<br />
to partner<br />
(h)<br />
Depreciation<br />
recapture allocated<br />
to partner<br />
Part III<br />
Is any transfer reported on this schedule subject to gain recognition under section 904(f)(3) or<br />
section 904(f)(5)(F)? Yes X No<br />
For Paperwork Reduction Act Notice, see the Instructions for Form 8865.<br />
Schedule O (Form 8865) 2008<br />
ISA
TF LMXX1002.1<br />
Form<br />
8865<br />
Department of the Treasury<br />
Internal Revenue Service<br />
Name of person filing this return<br />
Filer’s address (if you are not filing this form with your tax return)<br />
<strong>Return</strong> of U.S. Persons With Respect to<br />
Certain Foreign Partnerships<br />
Attach to your tax return. See separate instructions.<br />
Information furnished for the foreign partnership’s tax year<br />
beginning , 2008, and ending , 20<br />
Filer’s identifying number<br />
01/01 12/31 08<br />
THE MCKNIGHT FOUNDATION 41-0754835<br />
710 2ND STREET SOUTH, SUITE 400<br />
MINNEAPOLIS, MN 55401<br />
OMB No. 1545-1668<br />
A Category of filer (see Categories of Filers in the instructions and check applicable box(es)):<br />
1 2 3 4<br />
B Filer’s tax year beginning ,20 , and ending ,20<br />
C Filer’s share of liabilities: Nonrecourse $ Qualified nonrecourse financing $ Other $<br />
D If filer is a member of a consolidated group but not the parent, enter the following information about the parent:<br />
Name<br />
EIN<br />
Address<br />
2008<br />
Attachment<br />
Sequence No. 118<br />
X<br />
01/01 08 12/31 08<br />
E<br />
Information about certain other partners (see instructions)<br />
(1) Name<br />
(2) Address<br />
(3) Identifying number<br />
(4) Check applicable box(es)<br />
Category 1 Category 2 Constructive owner<br />
F1<br />
4<br />
G<br />
1<br />
3<br />
Name and address of foreign partnership<br />
CVC EUROPEAN EQUITY PARTNERS V (B) LP.<br />
22-24 SEALE STREET<br />
ST. HELIER, JE JE2 3QG<br />
Date of<br />
organization<br />
5<br />
Principal place<br />
of business<br />
6<br />
Principal business<br />
activity code number<br />
7 Principal business<br />
activity<br />
2 EIN (if any)<br />
3<br />
Country under whose laws organized<br />
Provide the following information for the foreign partnership’s tax year:<br />
Name, address, and identifying number of agent (if any) in the 2 Check if the foreign partnership must file:<br />
United States<br />
Form 1042 Form 8804 X Form 1065 or 1065-B<br />
Service Center where Form 1065 or 1065-B is filed:<br />
Name and address of foreign partnership’s agent in country of<br />
organization, if any<br />
4<br />
8a Functional currency<br />
Name and address of person(s) with custody of the books and<br />
records of the foreign partnership, and the location of such books<br />
and records, if different<br />
5 Were any special allocations made by the foreign partnership?<br />
Yes No<br />
6 Enter the number of Forms 8858, Information <strong>Return</strong> of U.S. Persons With Respect To Foreign Disregarded Entities,<br />
attached to this return (see instructions)<br />
7 How is this partnership classified under the law of the country in which it is organized?<br />
8 Did the partnership own any separate units within the meaning of Regulations section 1.1503-2(c)(3), (4), or<br />
1.1503(d)-1(b)(4)?<br />
9 Does this partnership meet both of the following requirements?<br />
The partnership’s total receipts for the tax year were less than $250,000 and<br />
The value of the partnership’s total assets at the end of the tax year was less than $1 million.<br />
If “Yes,” do not complete Schedules L, M-1, and M-2.<br />
Sign Here<br />
Only If You<br />
Are Filing<br />
This Form<br />
Separately<br />
and Not With<br />
Your <strong>Tax</strong><br />
<strong>Return</strong>.<br />
Paid Preparer<br />
Sign and<br />
Complete<br />
Only If Form<br />
is Filed<br />
Separately.<br />
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my<br />
knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than general partner or limited liability company member) is<br />
based on all information of which preparer has any knowledge.<br />
Signature of general partner or limited liability company member<br />
Preparer’s<br />
signature<br />
Firm’s name (or<br />
yours if self-employed),<br />
address, and ZIP code<br />
For Privacy Act and Paperwork Reduction Act Notice, see the separate instructions. Form 8865 (2008)<br />
Date<br />
Date<br />
98-0574210<br />
Check if<br />
self-employed<br />
EIN<br />
Phone no.<br />
8b Exchange rate<br />
(see instr.)<br />
04/18/2008 CJ 523900 INVESTMENTS EURO .6879640000<br />
CVC EUROPEAN EQUITY PARTNERS V (B) LP.<br />
22-24 SEALE STREET<br />
ST. HELIER, JE JE2 3QG<br />
OGDEN<br />
CJ<br />
SALTGATE LIMITED<br />
22-24 SEALE STREET<br />
ST. HELIER, JERSEY, XC JE2 3QG<br />
X<br />
LIMITED PARTNERSHIP<br />
Yes<br />
Yes<br />
X<br />
X<br />
Preparer’s SSN or PTIN<br />
No<br />
No<br />
ISA
TF LMXX1002.2<br />
Form 8865 (2008)<br />
Schedule A<br />
Page 2<br />
Constructive Ownership of Partnership Interest. Check the boxes that apply to the filer. If you<br />
check box b, enter the name, address, and U.S. taxpayer identifying number (if any) of the<br />
person(s) whose interest you constructively own. See instructions.<br />
a Owns a direct interest<br />
b X Owns a constructive interest<br />
Name<br />
Address<br />
Identifying number (if any)<br />
Check if<br />
foreign<br />
person<br />
PANTHEON EUROPE FUND VI, LP PO BOX 255, ST. PETER PORT XC GY1 3QL 98-0573774 x x<br />
Check if<br />
direct<br />
partner<br />
Schedule A-1 Certain Partners of Foreign Partnership (see instructions)<br />
Name<br />
Address<br />
Identifying number (if any)<br />
CA PUBLIC EMPLOYEES' RETIREMENT SYSTEM 400 Q STREET, STE 4800, SACRAMENTO, CA 95814 94-6207465<br />
Check if<br />
foreign<br />
person<br />
Does the partnership have any other foreign person as a direct partner? Yes No<br />
Schedule A-2 Affiliation Schedule. List all partnerships (foreign or domestic) in which the foreign partnership<br />
owns a direct interest or indirectly owns a 10% interest.<br />
Name<br />
Address<br />
EIN<br />
(if any)<br />
Total ordinary<br />
income or loss<br />
Check if<br />
foreign<br />
partnership<br />
Schedule B <strong>Income</strong> Statement—Trade or <strong>Business</strong> <strong>Income</strong><br />
Caution. Include only trade or business income and expenses on lines 1a through 22 below. See the instructions for more information.<br />
<strong>Income</strong><br />
Deductions (see instructions for limitations)<br />
1a Gross receipts or sales<br />
1a<br />
b Less returns and allowances<br />
1b<br />
1c<br />
2 Cost of goods sold<br />
2<br />
3 Gross profit. Subtract line 2 from line 1c<br />
3<br />
4 Ordinary income (loss) from other partnerships, estates, and trusts (attach statement)<br />
4<br />
5 Net farm profit (loss) (attach Schedule F (Form 1040))<br />
5<br />
6 Net gain (loss) from Form 4797, Part II, line 17 (attach Form 4797)<br />
6<br />
7 Other income (loss) (attach statement)<br />
7<br />
8<br />
9<br />
Total income (loss). Combine lines 3 through 7<br />
Salaries and wages (other than to partners) (less employment credits)<br />
8<br />
9<br />
10 Guaranteed payments to partners<br />
10<br />
11 Repairs and maintenance<br />
11<br />
12 Bad debts<br />
12<br />
13 Rent<br />
13<br />
14 <strong>Tax</strong>es and licenses<br />
14<br />
15 Interest<br />
15<br />
16a Depreciation (if required, attach Form 4562)<br />
16a<br />
b Less depreciation reported elsewhere on return<br />
16b<br />
16c<br />
17 Depletion (Do not deduct oil and gas depletion.)<br />
17<br />
18 Retirement plans, etc.<br />
18<br />
19 Employee benefit programs<br />
19<br />
20 Other deductions (attach statement)<br />
20<br />
0.00<br />
0.00<br />
0.00<br />
0.00<br />
21<br />
Total deductions. Add the amounts shown in the far right column for lines 9 through 20<br />
21<br />
0.00<br />
22<br />
Ordinary business income (loss) from trade or business activities. Subtract line 21 from line 8<br />
22<br />
0.00<br />
Form 8865 (2008)
TF DPQB1002<br />
SCHEDULE O Transfer of Property to a Foreign Partnership OMB No. 1545-1668<br />
(Form 8865)<br />
Department of the Treasury<br />
Internal Revenue Service Attach to Form 8865. See Instructions for Form 8865.<br />
Name of transferor<br />
Filer’s identifying number<br />
THE MCKNIGHT FOUNDATION 41-0754835<br />
Name of foreign partnership<br />
CVC EUROPEAN EQUITY PARTNERS V (B) LP.<br />
Part I<br />
Transfers Reportable Under Section 6038B<br />
(under section 6038B)<br />
2008<br />
Type of<br />
property<br />
(a)<br />
Date of<br />
transfer<br />
(b)<br />
Number of<br />
items<br />
transferred<br />
(c)<br />
Fair market<br />
value on date<br />
of transfer<br />
(d)<br />
Cost or other<br />
basis<br />
(e)<br />
Section 704(c)<br />
allocation<br />
method<br />
(f)<br />
Gain<br />
recognized on<br />
transfer<br />
(g)<br />
Percentage interest<br />
in partnership after<br />
transfer<br />
Cash<br />
Marketable<br />
securities<br />
04/18/2008 174,155 .024270517<br />
Inventory<br />
Tangible<br />
property<br />
used in trade<br />
or business<br />
Intangible<br />
property<br />
Other<br />
property<br />
Supplemental Information Required To Be Reported (see instructions):<br />
Part II<br />
Dispositions Reportable Under Section 6038B<br />
(a)<br />
Type of<br />
property<br />
(b)<br />
Date of<br />
original<br />
transfer<br />
(c)<br />
Date of<br />
disposition<br />
(d)<br />
Manner of<br />
disposition<br />
(e)<br />
Gain<br />
recognized by<br />
partnership<br />
(f)<br />
Depreciation<br />
recapture<br />
recognized<br />
by partnership<br />
(g)<br />
Gain allocated<br />
to partner<br />
(h)<br />
Depreciation<br />
recapture allocated<br />
to partner<br />
Part III<br />
Is any transfer reported on this schedule subject to gain recognition under section 904(f)(3) or<br />
section 904(f)(5)(F)? Yes X No<br />
For Paperwork Reduction Act Notice, see the Instructions for Form 8865.<br />
Schedule O (Form 8865) 2008<br />
ISA
TF LMXX1002.1<br />
Form<br />
8865<br />
Department of the Treasury<br />
Internal Revenue Service<br />
Name of person filing this return<br />
Filer’s address (if you are not filing this form with your tax return)<br />
<strong>Return</strong> of U.S. Persons With Respect to<br />
Certain Foreign Partnerships<br />
Attach to your tax return. See separate instructions.<br />
Information furnished for the foreign partnership’s tax year<br />
beginning , 2008, and ending , 20<br />
Filer’s identifying number<br />
01/01 12/31 08<br />
THE MCKNIGHT FOUNDATION 41-0754835<br />
710 2ND STREET SOUTH, SUITE 400<br />
MINNEAPOLIS, MN 55401<br />
OMB No. 1545-1668<br />
A Category of filer (see Categories of Filers in the instructions and check applicable box(es)):<br />
1 2 3 4<br />
B Filer’s tax year beginning ,20 , and ending ,20<br />
C Filer’s share of liabilities: Nonrecourse $ Qualified nonrecourse financing $ Other $<br />
D If filer is a member of a consolidated group but not the parent, enter the following information about the parent:<br />
Name<br />
EIN<br />
Address<br />
2008<br />
Attachment<br />
Sequence No. 118<br />
X<br />
01/01 08 12/31 08<br />
E<br />
Information about certain other partners (see instructions)<br />
(1) Name<br />
(2) Address<br />
(3) Identifying number<br />
(4) Check applicable box(es)<br />
Category 1 Category 2 Constructive owner<br />
F1<br />
Name and address of foreign partnership<br />
EXPONENT PRIVATE EQUITY PARTNERS II, LP<br />
2 EIN (if any)<br />
3<br />
Country under whose laws organized<br />
4<br />
Date of<br />
organization<br />
5<br />
Principal place<br />
of business<br />
6<br />
Principal business<br />
activity code number<br />
7 Principal business<br />
activity<br />
8a Functional currency<br />
8b Exchange rate<br />
(see instr.)<br />
G<br />
1<br />
Provide the following information for the foreign partnership’s tax year:<br />
Name, address, and identifying number of agent (if any) in the 2<br />
United States<br />
Check if the foreign partnership must file:<br />
Form 1042 Form 8804 Form 1065 or 1065-B<br />
Service Center where Form 1065 or 1065-B is filed:<br />
3<br />
Name and address of foreign partnership’s agent in country of<br />
organization, if any<br />
4<br />
Name and address of person(s) with custody of the books and<br />
records of the foreign partnership, and the location of such books<br />
and records, if different<br />
5 Were any special allocations made by the foreign partnership?<br />
Yes No<br />
6 Enter the number of Forms 8858, Information <strong>Return</strong> of U.S. Persons With Respect To Foreign Disregarded Entities,<br />
attached to this return (see instructions)<br />
7 How is this partnership classified under the law of the country in which it is organized?<br />
8 Did the partnership own any separate units within the meaning of Regulations section 1.1503-2(c)(3), (4), or<br />
1.1503(d)-1(b)(4)?<br />
9 Does this partnership meet both of the following requirements?<br />
The partnership’s total receipts for the tax year were less than $250,000 and<br />
The value of the partnership’s total assets at the end of the tax year was less than $1 million.<br />
If “Yes,” do not complete Schedules L, M-1, and M-2.<br />
Sign Here<br />
Only If You<br />
Are Filing<br />
This Form<br />
Separately<br />
and Not With<br />
Your <strong>Tax</strong><br />
<strong>Return</strong>.<br />
Paid Preparer<br />
Sign and<br />
Complete<br />
Only If Form<br />
is Filed<br />
Separately.<br />
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my<br />
knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than general partner or limited liability company member) is<br />
based on all information of which preparer has any knowledge.<br />
Signature of general partner or limited liability company member<br />
Preparer’s<br />
signature<br />
Firm’s name (or<br />
yours if self-employed),<br />
address, and ZIP code<br />
For Privacy Act and Paperwork Reduction Act Notice, see the separate instructions. Form 8865 (2008)<br />
Date<br />
Date<br />
Check if<br />
self-employed<br />
EIN<br />
Phone no.<br />
Yes<br />
Yes<br />
X<br />
LIMITED PARTNERSHIP<br />
X<br />
X<br />
Preparer’s SSN or PTIN<br />
No<br />
No<br />
ISA
TF LMXX1002.2<br />
Form 8865 (2008)<br />
Schedule A<br />
Page 2<br />
Constructive Ownership of Partnership Interest. Check the boxes that apply to the filer. If you<br />
check box b, enter the name, address, and U.S. taxpayer identifying number (if any) of the<br />
person(s) whose interest you constructively own. See instructions.<br />
a Owns a direct interest<br />
b X Owns a constructive interest<br />
Name<br />
Address<br />
Identifying number (if any)<br />
Check if<br />
foreign<br />
person<br />
PANTHEON EUROPE FUND VI, LP PO BOX 255, ST. PETER PORT XC GY1 3QL 98-0573774 x x<br />
Check if<br />
direct<br />
partner<br />
Schedule A-1<br />
Certain Partners of Foreign Partnership (see instructions)<br />
Name<br />
Address<br />
Identifying number (if any)<br />
Check if<br />
foreign<br />
person<br />
Does the partnership have any other foreign person as a direct partner? Yes No<br />
Schedule A-2 Affiliation Schedule. List all partnerships (foreign or domestic) in which the foreign partnership<br />
owns a direct interest or indirectly owns a 10% interest.<br />
Name<br />
Address<br />
EIN<br />
(if any)<br />
Total ordinary<br />
income or loss<br />
Check if<br />
foreign<br />
partnership<br />
Schedule B <strong>Income</strong> Statement—Trade or <strong>Business</strong> <strong>Income</strong><br />
Caution. Include only trade or business income and expenses on lines 1a through 22 below. See the instructions for more information.<br />
<strong>Income</strong><br />
Deductions (see instructions for limitations)<br />
1a Gross receipts or sales<br />
1a<br />
b Less returns and allowances<br />
1b<br />
1c<br />
2 Cost of goods sold<br />
2<br />
3 Gross profit. Subtract line 2 from line 1c<br />
3<br />
4 Ordinary income (loss) from other partnerships, estates, and trusts (attach statement)<br />
4<br />
5 Net farm profit (loss) (attach Schedule F (Form 1040))<br />
5<br />
6 Net gain (loss) from Form 4797, Part II, line 17 (attach Form 4797)<br />
6<br />
7 Other income (loss) (attach statement)<br />
7<br />
8<br />
9<br />
Total income (loss). Combine lines 3 through 7<br />
Salaries and wages (other than to partners) (less employment credits)<br />
8<br />
9<br />
10 Guaranteed payments to partners<br />
10<br />
11 Repairs and maintenance<br />
11<br />
12 Bad debts<br />
12<br />
13 Rent<br />
13<br />
14 <strong>Tax</strong>es and licenses<br />
14<br />
15 Interest<br />
15<br />
16a Depreciation (if required, attach Form 4562)<br />
16a<br />
b Less depreciation reported elsewhere on return<br />
16b<br />
16c<br />
17 Depletion (Do not deduct oil and gas depletion.)<br />
17<br />
18 Retirement plans, etc.<br />
18<br />
19 Employee benefit programs<br />
19<br />
20 Other deductions (attach statement)<br />
20<br />
0.00<br />
0.00<br />
0.00<br />
0.00<br />
21<br />
Total deductions. Add the amounts shown in the far right column for lines 9 through 20<br />
21<br />
0.00<br />
22<br />
Ordinary business income (loss) from trade or business activities. Subtract line 21 from line 8<br />
22<br />
0.00<br />
Form 8865 (2008)
TF DPQB1002<br />
SCHEDULE O Transfer of Property to a Foreign Partnership OMB No. 1545-1668<br />
(Form 8865)<br />
Department of the Treasury<br />
Internal Revenue Service Attach to Form 8865. See Instructions for Form 8865.<br />
Name of transferor<br />
Filer’s identifying number<br />
THE MCKNIGHT FOUNDATION 41-0754835<br />
Name of foreign partnership<br />
PANTHEON EUROPE FUND VI, LP<br />
Part I<br />
Transfers Reportable Under Section 6038B<br />
(under section 6038B)<br />
2008<br />
Type of<br />
property<br />
(a)<br />
Date of<br />
transfer<br />
(b)<br />
Number of<br />
items<br />
transferred<br />
(c)<br />
Fair market<br />
value on date<br />
of transfer<br />
(d)<br />
Cost or other<br />
basis<br />
(e)<br />
Section 704(c)<br />
allocation<br />
method<br />
(f)<br />
Gain<br />
recognized on<br />
transfer<br />
(g)<br />
Percentage interest<br />
in partnership after<br />
transfer<br />
Cash<br />
Marketable<br />
securities<br />
VARIOUS 3,078,700<br />
Inventory<br />
Tangible<br />
property<br />
used in trade<br />
or business<br />
Intangible<br />
property<br />
Other<br />
property<br />
Supplemental Information Required To Be Reported (see instructions):<br />
Part II<br />
Dispositions Reportable Under Section 6038B<br />
(a)<br />
Type of<br />
property<br />
(b)<br />
Date of<br />
original<br />
transfer<br />
(c)<br />
Date of<br />
disposition<br />
(d)<br />
Manner of<br />
disposition<br />
(e)<br />
Gain<br />
recognized by<br />
partnership<br />
(f)<br />
Depreciation<br />
recapture<br />
recognized<br />
by partnership<br />
(g)<br />
Gain allocated<br />
to partner<br />
(h)<br />
Depreciation<br />
recapture allocated<br />
to partner<br />
Part III<br />
Is any transfer reported on this schedule subject to gain recognition under section 904(f)(3) or<br />
section 904(f)(5)(F)? Yes X No<br />
For Paperwork Reduction Act Notice, see the Instructions for Form 8865.<br />
Schedule O (Form 8865) 2008<br />
ISA
TF LMXX1002.1<br />
Form<br />
8865<br />
Department of the Treasury<br />
Internal Revenue Service<br />
Name of person filing this return<br />
Filer’s address (if you are not filing this form with your tax return)<br />
<strong>Return</strong> of U.S. Persons With Respect to<br />
Certain Foreign Partnerships<br />
Attach to your tax return. See separate instructions.<br />
Information furnished for the foreign partnership’s tax year<br />
beginning , 2008, and ending , 20<br />
Filer’s identifying number<br />
01/01 12/31 08<br />
THE MCKNIGHT FOUNDATION 41-0754835<br />
710 2ND STREET SOUTH, SUITE 400<br />
MINNEAPOLIS, MN 55401<br />
OMB No. 1545-1668<br />
A Category of filer (see Categories of Filers in the instructions and check applicable box(es)):<br />
1 2 3 4<br />
B Filer’s tax year beginning ,20 , and ending ,20<br />
C Filer’s share of liabilities: Nonrecourse $ Qualified nonrecourse financing $ Other $<br />
D If filer is a member of a consolidated group but not the parent, enter the following information about the parent:<br />
Name<br />
EIN<br />
Address<br />
2008<br />
Attachment<br />
Sequence No. 118<br />
X<br />
01/01 08 12/31 08<br />
E<br />
Information about certain other partners (see instructions)<br />
(1) Name<br />
(2) Address<br />
(3) Identifying number<br />
(4) Check applicable box(es)<br />
Category 1 Category 2 Constructive owner<br />
F1<br />
4<br />
G<br />
1<br />
Name and address of foreign partnership<br />
CBPE FUND VII CO-INVEST FUND I<br />
10 THROGMORTON AVENUE<br />
LONDON, UK EC2N 2DL<br />
Date of<br />
organization<br />
5<br />
Principal place<br />
of business<br />
6<br />
Principal business<br />
activity code number<br />
7 Principal business<br />
activity<br />
2 EIN (if any)<br />
3<br />
Country under whose laws organized<br />
8a Functional currency<br />
8b Exchange rate<br />
(see instr.)<br />
07/01/2008 UK 523900 INVESTMENTS GBP .4991200000<br />
Provide the following information for the foreign partnership’s tax year:<br />
Name, address, and identifying number of agent (if any) in the 2 Check if the foreign partnership must file:<br />
United States<br />
Form 1042 Form 8804 X Form 1065 or 1065-B<br />
Service Center where Form 1065 or 1065-B is filed:<br />
UK<br />
3<br />
Name and address of foreign partnership’s agent in country of<br />
organization, if any<br />
4<br />
Name and address of person(s) with custody of the books and<br />
records of the foreign partnership, and the location of such books<br />
and records, if different<br />
5 Were any special allocations made by the foreign partnership?<br />
Yes No<br />
6 Enter the number of Forms 8858, Information <strong>Return</strong> of U.S. Persons With Respect To Foreign Disregarded Entities,<br />
attached to this return (see instructions)<br />
7 How is this partnership classified under the law of the country in which it is organized?<br />
8 Did the partnership own any separate units within the meaning of Regulations section 1.1503-2(c)(3), (4), or<br />
1.1503(d)-1(b)(4)?<br />
9 Does this partnership meet both of the following requirements?<br />
The partnership’s total receipts for the tax year were less than $250,000 and<br />
The value of the partnership’s total assets at the end of the tax year was less than $1 million.<br />
If “Yes,” do not complete Schedules L, M-1, and M-2.<br />
Sign Here<br />
Only If You<br />
Are Filing<br />
This Form<br />
Separately<br />
and Not With<br />
Your <strong>Tax</strong><br />
<strong>Return</strong>.<br />
Paid Preparer<br />
Sign and<br />
Complete<br />
Only If Form<br />
is Filed<br />
Separately.<br />
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my<br />
knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than general partner or limited liability company member) is<br />
based on all information of which preparer has any knowledge.<br />
Signature of general partner or limited liability company member<br />
Preparer’s<br />
signature<br />
Firm’s name (or<br />
yours if self-employed),<br />
address, and ZIP code<br />
10 THROGMORTON AVENUE<br />
LONDON, UK EC2N 2DL<br />
For Privacy Act and Paperwork Reduction Act Notice, see the separate instructions. Form 8865 (2008)<br />
Date<br />
Date<br />
Check if<br />
self-employed<br />
EIN<br />
Phone no.<br />
Yes<br />
Yes<br />
X<br />
LIMITED PARTNERSHIP<br />
X<br />
X<br />
Preparer’s SSN or PTIN<br />
No<br />
No<br />
ISA
TF LMXX1002.2<br />
Form 8865 (2008)<br />
Schedule A<br />
Page 2<br />
Constructive Ownership of Partnership Interest. Check the boxes that apply to the filer. If you<br />
check box b, enter the name, address, and U.S. taxpayer identifying number (if any) of the<br />
person(s) whose interest you constructively own. See instructions.<br />
a Owns a direct interest<br />
b X Owns a constructive interest<br />
Name<br />
Address<br />
Identifying number (if any)<br />
Check if<br />
foreign<br />
person<br />
PANTHEON GLOBAL CO-INV OPP FUND, LP 600 MONTGOMERY ST, 23RD FL, SAN FRAN, CA 94111 98-0567148 X X<br />
Check if<br />
direct<br />
partner<br />
Schedule A-1<br />
Certain Partners of Foreign Partnership (see instructions)<br />
Name<br />
Address<br />
Identifying number (if any)<br />
Check if<br />
foreign<br />
person<br />
Does the partnership have any other foreign person as a direct partner? Yes No<br />
Schedule A-2 Affiliation Schedule. List all partnerships (foreign or domestic) in which the foreign partnership<br />
owns a direct interest or indirectly owns a 10% interest.<br />
Name<br />
Address<br />
EIN<br />
(if any)<br />
Total ordinary<br />
income or loss<br />
Check if<br />
foreign<br />
partnership<br />
Schedule B <strong>Income</strong> Statement—Trade or <strong>Business</strong> <strong>Income</strong><br />
Caution. Include only trade or business income and expenses on lines 1a through 22 below. See the instructions for more information.<br />
<strong>Income</strong><br />
Deductions (see instructions for limitations)<br />
1a Gross receipts or sales<br />
1a<br />
b Less returns and allowances<br />
1b<br />
1c<br />
2 Cost of goods sold<br />
2<br />
3 Gross profit. Subtract line 2 from line 1c<br />
3<br />
4 Ordinary income (loss) from other partnerships, estates, and trusts (attach statement)<br />
4<br />
5 Net farm profit (loss) (attach Schedule F (Form 1040))<br />
5<br />
6 Net gain (loss) from Form 4797, Part II, line 17 (attach Form 4797)<br />
6<br />
7 Other income (loss) (attach statement)<br />
7<br />
8<br />
9<br />
Total income (loss). Combine lines 3 through 7<br />
Salaries and wages (other than to partners) (less employment credits)<br />
8<br />
9<br />
10 Guaranteed payments to partners<br />
10<br />
11 Repairs and maintenance<br />
11<br />
12 Bad debts<br />
12<br />
13 Rent<br />
13<br />
14 <strong>Tax</strong>es and licenses<br />
14<br />
15 Interest<br />
15<br />
16a Depreciation (if required, attach Form 4562)<br />
16a<br />
b Less depreciation reported elsewhere on return<br />
16b<br />
16c<br />
17 Depletion (Do not deduct oil and gas depletion.)<br />
17<br />
18 Retirement plans, etc.<br />
18<br />
19 Employee benefit programs<br />
19<br />
20 Other deductions (attach statement)<br />
20<br />
0.00<br />
0.00<br />
0.00<br />
0.00<br />
21<br />
Total deductions. Add the amounts shown in the far right column for lines 9 through 20<br />
21<br />
0.00<br />
22<br />
Ordinary business income (loss) from trade or business activities. Subtract line 21 from line 8<br />
22<br />
0.00<br />
Form 8865 (2008)
TF DPQB1002<br />
SCHEDULE O Transfer of Property to a Foreign Partnership OMB No. 1545-1668<br />
(Form 8865)<br />
Department of the Treasury<br />
Internal Revenue Service Attach to Form 8865. See Instructions for Form 8865.<br />
Name of transferor<br />
Filer’s identifying number<br />
THE MCKNIGHT FOUNDATION 41-0754835<br />
Name of foreign partnership<br />
CBPE FUND VII CO-INVEST FUND I<br />
Part I<br />
Transfers Reportable Under Section 6038B<br />
(under section 6038B)<br />
2008<br />
Type of<br />
property<br />
(a)<br />
Date of<br />
transfer<br />
(b)<br />
Number of<br />
items<br />
transferred<br />
(c)<br />
Fair market<br />
value on date<br />
of transfer<br />
(d)<br />
Cost or other<br />
basis<br />
(e)<br />
Section 704(c)<br />
allocation<br />
method<br />
(f)<br />
Gain<br />
recognized on<br />
transfer<br />
(g)<br />
Percentage interest<br />
in partnership after<br />
transfer<br />
Cash<br />
Marketable<br />
securities<br />
07/01/2008 133,444 .26135529<br />
Inventory<br />
Tangible<br />
property<br />
used in trade<br />
or business<br />
Intangible<br />
property<br />
Other<br />
property<br />
Supplemental Information Required To Be Reported (see instructions):<br />
Part II<br />
Dispositions Reportable Under Section 6038B<br />
(a)<br />
Type of<br />
property<br />
(b)<br />
Date of<br />
original<br />
transfer<br />
(c)<br />
Date of<br />
disposition<br />
(d)<br />
Manner of<br />
disposition<br />
(e)<br />
Gain<br />
recognized by<br />
partnership<br />
(f)<br />
Depreciation<br />
recapture<br />
recognized<br />
by partnership<br />
(g)<br />
Gain allocated<br />
to partner<br />
(h)<br />
Depreciation<br />
recapture allocated<br />
to partner<br />
Part III<br />
Is any transfer reported on this schedule subject to gain recognition under section 904(f)(3) or<br />
section 904(f)(5)(F)? Yes X No<br />
For Paperwork Reduction Act Notice, see the Instructions for Form 8865.<br />
Schedule O (Form 8865) 2008<br />
ISA
TF LMXX1002.1<br />
Form<br />
8865<br />
Department of the Treasury<br />
Internal Revenue Service<br />
Name of person filing this return<br />
Filer’s address (if you are not filing this form with your tax return)<br />
<strong>Return</strong> of U.S. Persons With Respect to<br />
Certain Foreign Partnerships<br />
Attach to your tax return. See separate instructions.<br />
Information furnished for the foreign partnership’s tax year<br />
beginning , 2008, and ending , 20<br />
Filer’s identifying number<br />
01/01 12/31 08<br />
THE MCKNIGHT FOUNDATION 41-0754835<br />
710 2ND STREET SOUTH, SUITE 400<br />
MINNEAPOLIS, MN 55401<br />
OMB No. 1545-1668<br />
A Category of filer (see Categories of Filers in the instructions and check applicable box(es)):<br />
1 2 3 4<br />
B Filer’s tax year beginning ,20 , and ending ,20<br />
C Filer’s share of liabilities: Nonrecourse $ Qualified nonrecourse financing $ Other $<br />
D If filer is a member of a consolidated group but not the parent, enter the following information about the parent:<br />
Name<br />
EIN<br />
Address<br />
2008<br />
Attachment<br />
Sequence No. 118<br />
X<br />
01/01 08 12/31 08<br />
E<br />
Information about certain other partners (see instructions)<br />
(1) Name<br />
(2) Address<br />
(3) Identifying number<br />
(4) Check applicable box(es)<br />
Category 1 Category 2 Constructive owner<br />
F1<br />
4<br />
G<br />
1<br />
Name and address of foreign partnership<br />
WASTEINVESTMENTS, LLP<br />
ONE SILK STREET<br />
LONDON, UK EC27 8HQ<br />
Date of<br />
organization<br />
5<br />
Principal place<br />
of business<br />
6<br />
Principal business<br />
activity code number<br />
7 Principal business<br />
activity<br />
2 EIN (if any)<br />
3<br />
Country under whose laws organized<br />
8a Functional currency<br />
8b Exchange rate<br />
(see instr.)<br />
02/06/2008 UK 523900 INVESTMENTS GBP .5489700000<br />
Provide the following information for the foreign partnership’s tax year:<br />
Name, address, and identifying number of agent (if any) in the 2 Check if the foreign partnership must file:<br />
United States<br />
Form 1042 Form 8804 X Form 1065 or 1065-B<br />
Service Center where Form 1065 or 1065-B is filed:<br />
UK<br />
3<br />
Name and address of foreign partnership’s agent in country of<br />
organization, if any<br />
4<br />
Name and address of person(s) with custody of the books and<br />
records of the foreign partnership, and the location of such books<br />
and records, if different<br />
5 Were any special allocations made by the foreign partnership?<br />
Yes No<br />
6 Enter the number of Forms 8858, Information <strong>Return</strong> of U.S. Persons With Respect To Foreign Disregarded Entities,<br />
attached to this return (see instructions)<br />
7 How is this partnership classified under the law of the country in which it is organized?<br />
8 Did the partnership own any separate units within the meaning of Regulations section 1.1503-2(c)(3), (4), or<br />
1.1503(d)-1(b)(4)?<br />
9 Does this partnership meet both of the following requirements?<br />
The partnership’s total receipts for the tax year were less than $250,000 and<br />
The value of the partnership’s total assets at the end of the tax year was less than $1 million.<br />
If “Yes,” do not complete Schedules L, M-1, and M-2.<br />
Sign Here<br />
Only If You<br />
Are Filing<br />
This Form<br />
Separately<br />
and Not With<br />
Your <strong>Tax</strong><br />
<strong>Return</strong>.<br />
Paid Preparer<br />
Sign and<br />
Complete<br />
Only If Form<br />
is Filed<br />
Separately.<br />
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my<br />
knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than general partner or limited liability company member) is<br />
based on all information of which preparer has any knowledge.<br />
Signature of general partner or limited liability company member<br />
Preparer’s<br />
signature<br />
Firm’s name (or<br />
yours if self-employed),<br />
address, and ZIP code<br />
ONE SILK STREET<br />
LONDON, UK EC2Y 8HQ<br />
For Privacy Act and Paperwork Reduction Act Notice, see the separate instructions. Form 8865 (2008)<br />
Date<br />
Date<br />
Check if<br />
self-employed<br />
EIN<br />
Phone no.<br />
Yes<br />
Yes<br />
X<br />
LIMITED PARTNERSHIP<br />
X<br />
X<br />
Preparer’s SSN or PTIN<br />
No<br />
No<br />
ISA
TF LMXX1002.2<br />
Form 8865 (2008)<br />
Schedule A<br />
Page 2<br />
Constructive Ownership of Partnership Interest. Check the boxes that apply to the filer. If you<br />
check box b, enter the name, address, and U.S. taxpayer identifying number (if any) of the<br />
person(s) whose interest you constructively own. See instructions.<br />
a Owns a direct interest<br />
b X Owns a constructive interest<br />
Name<br />
Address<br />
Identifying number (if any)<br />
Check if<br />
foreign<br />
person<br />
PANTHEON GLOBAL CO-INV OPP FUND, LP 600 MONTGOMERY ST, 23RD FL, SAN FRAN, CA 94111 98-0567148 X X<br />
Check if<br />
direct<br />
partner<br />
Schedule A-1<br />
Certain Partners of Foreign Partnership (see instructions)<br />
Name<br />
Address<br />
Identifying number (if any)<br />
Check if<br />
foreign<br />
person<br />
Does the partnership have any other foreign person as a direct partner? Yes No<br />
Schedule A-2 Affiliation Schedule. List all partnerships (foreign or domestic) in which the foreign partnership<br />
owns a direct interest or indirectly owns a 10% interest.<br />
Name<br />
Address<br />
EIN<br />
(if any)<br />
Total ordinary<br />
income or loss<br />
Check if<br />
foreign<br />
partnership<br />
Schedule B <strong>Income</strong> Statement—Trade or <strong>Business</strong> <strong>Income</strong><br />
Caution. Include only trade or business income and expenses on lines 1a through 22 below. See the instructions for more information.<br />
<strong>Income</strong><br />
Deductions (see instructions for limitations)<br />
1a Gross receipts or sales<br />
1a<br />
b Less returns and allowances<br />
1b<br />
1c<br />
2 Cost of goods sold<br />
2<br />
3 Gross profit. Subtract line 2 from line 1c<br />
3<br />
4 Ordinary income (loss) from other partnerships, estates, and trusts (attach statement)<br />
4<br />
5 Net farm profit (loss) (attach Schedule F (Form 1040))<br />
5<br />
6 Net gain (loss) from Form 4797, Part II, line 17 (attach Form 4797)<br />
6<br />
7 Other income (loss) (attach statement)<br />
7<br />
8<br />
9<br />
Total income (loss). Combine lines 3 through 7<br />
Salaries and wages (other than to partners) (less employment credits)<br />
8<br />
9<br />
10 Guaranteed payments to partners<br />
10<br />
11 Repairs and maintenance<br />
11<br />
12 Bad debts<br />
12<br />
13 Rent<br />
13<br />
14 <strong>Tax</strong>es and licenses<br />
14<br />
15 Interest<br />
15<br />
16a Depreciation (if required, attach Form 4562)<br />
16a<br />
b Less depreciation reported elsewhere on return<br />
16b<br />
16c<br />
17 Depletion (Do not deduct oil and gas depletion.)<br />
17<br />
18 Retirement plans, etc.<br />
18<br />
19 Employee benefit programs<br />
19<br />
20 Other deductions (attach statement)<br />
20<br />
0.00<br />
0.00<br />
0.00<br />
0.00<br />
21<br />
Total deductions. Add the amounts shown in the far right column for lines 9 through 20<br />
21<br />
0.00<br />
22<br />
Ordinary business income (loss) from trade or business activities. Subtract line 21 from line 8<br />
22<br />
0.00<br />
Form 8865 (2008)
TF DPQB1002<br />
SCHEDULE O Transfer of Property to a Foreign Partnership OMB No. 1545-1668<br />
(Form 8865)<br />
Department of the Treasury<br />
Internal Revenue Service Attach to Form 8865. See Instructions for Form 8865.<br />
Name of transferor<br />
Filer’s identifying number<br />
THE MCKNIGHT FOUNDATION 41-0754835<br />
Name of foreign partnership<br />
WASTEINVESTMENTS, LLP<br />
Part I<br />
Transfers Reportable Under Section 6038B<br />
(under section 6038B)<br />
2008<br />
Type of<br />
property<br />
(a)<br />
Date of<br />
transfer<br />
(b)<br />
Number of<br />
items<br />
transferred<br />
(c)<br />
Fair market<br />
value on date<br />
of transfer<br />
(d)<br />
Cost or other<br />
basis<br />
(e)<br />
Section 704(c)<br />
allocation<br />
method<br />
(f)<br />
Gain<br />
recognized on<br />
transfer<br />
(g)<br />
Percentage interest<br />
in partnership after<br />
transfer<br />
Cash<br />
Marketable<br />
securities<br />
02/06/2008 112,144 .00850039<br />
Inventory<br />
Tangible<br />
property<br />
used in trade<br />
or business<br />
Intangible<br />
property<br />
Other<br />
property<br />
Supplemental Information Required To Be Reported (see instructions):<br />
Part II<br />
Dispositions Reportable Under Section 6038B<br />
(a)<br />
Type of<br />
property<br />
(b)<br />
Date of<br />
original<br />
transfer<br />
(c)<br />
Date of<br />
disposition<br />
(d)<br />
Manner of<br />
disposition<br />
(e)<br />
Gain<br />
recognized by<br />
partnership<br />
(f)<br />
Depreciation<br />
recapture<br />
recognized<br />
by partnership<br />
(g)<br />
Gain allocated<br />
to partner<br />
(h)<br />
Depreciation<br />
recapture allocated<br />
to partner<br />
Part III<br />
Is any transfer reported on this schedule subject to gain recognition under section 904(f)(3) or<br />
section 904(f)(5)(F)? Yes X No<br />
For Paperwork Reduction Act Notice, see the Instructions for Form 8865.<br />
Schedule O (Form 8865) 2008<br />
ISA
TF LMXX1002.1<br />
Form<br />
8865<br />
Department of the Treasury<br />
Internal Revenue Service<br />
Name of person filing this return<br />
Filer’s address (if you are not filing this form with your tax return)<br />
<strong>Return</strong> of U.S. Persons With Respect to<br />
Certain Foreign Partnerships<br />
Attach to your tax return. See separate instructions.<br />
Information furnished for the foreign partnership’s tax year<br />
beginning , 2008, and ending , 20<br />
Filer’s identifying number<br />
01/01 12/31 08<br />
THE MCKNIGHT FOUNDATION 41-0754835<br />
710 2ND STREET SOUTH, SUITE 400<br />
MINNEAPOLIS, MN 55401<br />
OMB No. 1545-1668<br />
A Category of filer (see Categories of Filers in the instructions and check applicable box(es)):<br />
1 2 3 4<br />
B Filer’s tax year beginning ,20 , and ending ,20<br />
C Filer’s share of liabilities: Nonrecourse $ Qualified nonrecourse financing $ Other $<br />
D If filer is a member of a consolidated group but not the parent, enter the following information about the parent:<br />
Name<br />
EIN<br />
Address<br />
2008<br />
Attachment<br />
Sequence No. 118<br />
X<br />
01/01 08 12/31 08<br />
E<br />
Information about certain other partners (see instructions)<br />
(1) Name<br />
(2) Address<br />
(3) Identifying number<br />
(4) Check applicable box(es)<br />
Category 1 Category 2 Constructive owner<br />
F1<br />
4<br />
G<br />
1<br />
3<br />
Name and address of foreign partnership<br />
FR XI HORIZON CO-INVESTMENT I, LP<br />
WALKERS SPV LIMITED WALKERS HOUSE, 87 MARY STREET<br />
GEORGE TOWN, GRAND CAYMAN, CJ KY1-9002<br />
Date of<br />
organization<br />
5<br />
Principal place<br />
of business<br />
6<br />
Principal business<br />
activity code number<br />
7<br />
Principal business<br />
activity<br />
05/07/2008 CJ 523900 INVESTMENTS USD<br />
2 EIN (if any)<br />
3<br />
Country under whose laws organized<br />
Provide the following information for the foreign partnership’s tax year:<br />
Name, address, and identifying number of agent (if any) in the 2 Check if the foreign partnership must file:<br />
United States<br />
Form 1042 Form 8804 X Form 1065 or 1065-B<br />
Service Center where Form 1065 or 1065-B is filed:<br />
FR XI HORIZON CO-INVESTMENT I, LP<br />
ONE LAFAYETTE PLACE<br />
GREENWICH, CT 06830<br />
Name and address of foreign partnership’s agent in country of<br />
organization, if any<br />
4<br />
8a Functional currency<br />
Name and address of person(s) with custody of the books and<br />
records of the foreign partnership, and the location of such books<br />
and records, if different<br />
5 Were any special allocations made by the foreign partnership?<br />
Yes No<br />
6 Enter the number of Forms 8858, Information <strong>Return</strong> of U.S. Persons With Respect To Foreign Disregarded Entities,<br />
attached to this return (see instructions)<br />
7 How is this partnership classified under the law of the country in which it is organized?<br />
EXEMPTED LIMITED PARTNERSHIP<br />
8 Did the partnership own any separate units within the meaning of Regulations section 1.1503-2(c)(3), (4), or<br />
1.1503(d)-1(b)(4)?<br />
Yes X No<br />
9 Does this partnership meet both of the following requirements?<br />
The partnership’s total receipts for the tax year were less than $250,000 and<br />
The value of the partnership’s total assets at the end of the tax year was less than $1 million.<br />
Yes X No<br />
If “Yes,” do not complete Schedules L, M-1, and M-2.<br />
Sign Here<br />
Only If You<br />
Are Filing<br />
This Form<br />
Separately<br />
and Not With<br />
Your <strong>Tax</strong><br />
<strong>Return</strong>.<br />
Paid Preparer<br />
Sign and<br />
Complete<br />
Only If Form<br />
is Filed<br />
Separately.<br />
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my<br />
knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than general partner or limited liability company member) is<br />
based on all information of which preparer has any knowledge.<br />
Signature of general partner or limited liability company member<br />
Preparer’s<br />
signature<br />
Firm’s name (or<br />
yours if self-employed),<br />
address, and ZIP code<br />
For Privacy Act and Paperwork Reduction Act Notice, see the separate instructions. Form 8865 (2008)<br />
Date<br />
Date<br />
98-0592737<br />
CJ<br />
Check if<br />
self-employed<br />
EIN<br />
Phone no.<br />
8b Exchange rate<br />
(see instr.)<br />
FR XI HORIZON CO-INVESTMENT I, LP<br />
ONE LAFAYETTE PLACE<br />
GREENWICH, CT 06830<br />
X<br />
Preparer’s SSN or PTIN<br />
ISA
TF LMXX1002.2<br />
Form 8865 (2008)<br />
Schedule A<br />
Page 2<br />
Constructive Ownership of Partnership Interest. Check the boxes that apply to the filer. If you<br />
check box b, enter the name, address, and U.S. taxpayer identifying number (if any) of the<br />
person(s) whose interest you constructively own. See instructions.<br />
a Owns a direct interest<br />
b X Owns a constructive interest<br />
Name<br />
Address<br />
Identifying number (if any)<br />
Check if<br />
foreign<br />
person<br />
PANTHEON GLOBAL CO-INV OPP FUND, LP 600 MONTGOMERY ST, 23RD FL, SAN FRAN, CA 94111 98-0567148 X X<br />
Check if<br />
direct<br />
partner<br />
Schedule A-1<br />
Certain Partners of Foreign Partnership (see instructions)<br />
Name<br />
Address<br />
Identifying number (if any)<br />
Check if<br />
foreign<br />
person<br />
Does the partnership have any other foreign person as a direct partner? Yes No<br />
Schedule A-2 Affiliation Schedule. List all partnerships (foreign or domestic) in which the foreign partnership<br />
owns a direct interest or indirectly owns a 10% interest.<br />
Name<br />
Address<br />
EIN<br />
(if any)<br />
Total ordinary<br />
income or loss<br />
Check if<br />
foreign<br />
partnership<br />
Schedule B <strong>Income</strong> Statement—Trade or <strong>Business</strong> <strong>Income</strong><br />
Caution. Include only trade or business income and expenses on lines 1a through 22 below. See the instructions for more information.<br />
<strong>Income</strong><br />
Deductions (see instructions for limitations)<br />
1a Gross receipts or sales<br />
1a<br />
b Less returns and allowances<br />
1b<br />
1c<br />
2 Cost of goods sold<br />
2<br />
3 Gross profit. Subtract line 2 from line 1c<br />
3<br />
4 Ordinary income (loss) from other partnerships, estates, and trusts (attach statement)<br />
4<br />
5 Net farm profit (loss) (attach Schedule F (Form 1040))<br />
5<br />
6 Net gain (loss) from Form 4797, Part II, line 17 (attach Form 4797)<br />
6<br />
7 Other income (loss) (attach statement)<br />
7<br />
8<br />
9<br />
Total income (loss). Combine lines 3 through 7<br />
Salaries and wages (other than to partners) (less employment credits)<br />
8<br />
9<br />
10 Guaranteed payments to partners<br />
10<br />
11 Repairs and maintenance<br />
11<br />
12 Bad debts<br />
12<br />
13 Rent<br />
13<br />
14 <strong>Tax</strong>es and licenses<br />
14<br />
15 Interest<br />
15<br />
16a Depreciation (if required, attach Form 4562)<br />
16a<br />
b Less depreciation reported elsewhere on return<br />
16b<br />
16c<br />
17 Depletion (Do not deduct oil and gas depletion.)<br />
17<br />
18 Retirement plans, etc.<br />
18<br />
19 Employee benefit programs<br />
19<br />
20 Other deductions (attach statement)<br />
20<br />
0.00<br />
0.00<br />
0.00<br />
0.00<br />
21<br />
Total deductions. Add the amounts shown in the far right column for lines 9 through 20<br />
21<br />
0.00<br />
22<br />
Ordinary business income (loss) from trade or business activities. Subtract line 21 from line 8<br />
22<br />
0.00<br />
Form 8865 (2008)
TF DPQB1002<br />
SCHEDULE O Transfer of Property to a Foreign Partnership OMB No. 1545-1668<br />
(Form 8865)<br />
Department of the Treasury<br />
Internal Revenue Service Attach to Form 8865. See Instructions for Form 8865.<br />
Name of transferor<br />
Filer’s identifying number<br />
THE MCKNIGHT FOUNDATION 41-0754835<br />
Name of foreign partnership<br />
FR XI HORIZON CO-INVESTMENT I, LP<br />
Part I<br />
Transfers Reportable Under Section 6038B<br />
(under section 6038B)<br />
2008<br />
Type of<br />
property<br />
(a)<br />
Date of<br />
transfer<br />
(b)<br />
Number of<br />
items<br />
transferred<br />
(c)<br />
Fair market<br />
value on date<br />
of transfer<br />
(d)<br />
Cost or other<br />
basis<br />
(e)<br />
Section 704(c)<br />
allocation<br />
method<br />
(f)<br />
Gain<br />
recognized on<br />
transfer<br />
(g)<br />
Percentage interest<br />
in partnership after<br />
transfer<br />
Cash<br />
Marketable<br />
securities<br />
05/07/2008 116,468 .027531115<br />
Inventory<br />
Tangible<br />
property<br />
used in trade<br />
or business<br />
Intangible<br />
property<br />
Other<br />
property<br />
Supplemental Information Required To Be Reported (see instructions):<br />
Part II<br />
Dispositions Reportable Under Section 6038B<br />
(a)<br />
Type of<br />
property<br />
(b)<br />
Date of<br />
original<br />
transfer<br />
(c)<br />
Date of<br />
disposition<br />
(d)<br />
Manner of<br />
disposition<br />
(e)<br />
Gain<br />
recognized by<br />
partnership<br />
(f)<br />
Depreciation<br />
recapture<br />
recognized<br />
by partnership<br />
(g)<br />
Gain allocated<br />
to partner<br />
(h)<br />
Depreciation<br />
recapture allocated<br />
to partner<br />
Part III<br />
Is any transfer reported on this schedule subject to gain recognition under section 904(f)(3) or<br />
section 904(f)(5)(F)? Yes X No<br />
For Paperwork Reduction Act Notice, see the Instructions for Form 8865.<br />
Schedule O (Form 8865) 2008<br />
ISA
TF LMXX1002.1<br />
Form<br />
8865<br />
Department of the Treasury<br />
Internal Revenue Service<br />
Name of person filing this return<br />
Filer’s address (if you are not filing this form with your tax return)<br />
<strong>Return</strong> of U.S. Persons With Respect to<br />
Certain Foreign Partnerships<br />
Attach to your tax return. See separate instructions.<br />
Information furnished for the foreign partnership’s tax year<br />
beginning , 2008, and ending , 20<br />
Filer’s identifying number<br />
01/01 12/31 08<br />
THE MCKNIGHT FOUNDATION 41-0754835<br />
710 2ND STREET SOUTH, SUITE 400<br />
MINNEAPOLIS, MN 55401<br />
OMB No. 1545-1668<br />
A Category of filer (see Categories of Filers in the instructions and check applicable box(es)):<br />
1 2 3 4<br />
B Filer’s tax year beginning ,20 , and ending ,20<br />
C Filer’s share of liabilities: Nonrecourse $ Qualified nonrecourse financing $ Other $<br />
D If filer is a member of a consolidated group but not the parent, enter the following information about the parent:<br />
Name<br />
EIN<br />
Address<br />
2008<br />
Attachment<br />
Sequence No. 118<br />
X<br />
01/01 08 12/31 08<br />
13,362 14,565 NONE<br />
E<br />
Information about certain other partners (see instructions)<br />
(1) Name<br />
(2) Address<br />
(3) Identifying number<br />
(4) Check applicable box(es)<br />
Category 1 Category 2 Constructive owner<br />
F1<br />
4<br />
G<br />
1<br />
Name and address of foreign partnership<br />
PANTHEON EUROPE FUND VI, LP<br />
PO BOX 255, TRAFALGAR COURT, LES BANQUES<br />
ST. PETER PORT, XC GY1 3QL<br />
Date of<br />
organization<br />
5<br />
Principal place<br />
of business<br />
6<br />
Principal business<br />
activity code number<br />
7 Principal business<br />
activity<br />
2 EIN (if any)<br />
98-0573774<br />
3<br />
Country under whose laws organized<br />
SCOTLAND<br />
8a Functional currency<br />
8b Exchange rate<br />
(see instr.)<br />
07/02/2007 UK 523900 INVESTMENTS EURO .6796530000<br />
Provide the following information for the foreign partnership’s tax year:<br />
Name, address, and identifying number of agent (if any) in the 2 Check if the foreign partnership must file:<br />
United States<br />
Form 1042 Form 8804 Form 1065 or 1065-B<br />
Service Center where Form 1065 or 1065-B is filed:<br />
3<br />
Name and address of foreign partnership’s agent in country of<br />
organization, if any<br />
4<br />
Name and address of person(s) with custody of the books and<br />
records of the foreign partnership, and the location of such books<br />
and records, if different<br />
5 Were any special allocations made by the foreign partnership?<br />
Yes No<br />
6 Enter the number of Forms 8858, Information <strong>Return</strong> of U.S. Persons With Respect To Foreign Disregarded Entities,<br />
attached to this return (see instructions)<br />
7 How is this partnership classified under the law of the country in which it is organized?<br />
PARTNERSHIP<br />
8 Did the partnership own any separate units within the meaning of Regulations section 1.1503-2(c)(3), (4), or<br />
1.1503(d)-1(b)(4)?<br />
Yes X No<br />
9 Does this partnership meet both of the following requirements?<br />
The partnership’s total receipts for the tax year were less than $250,000 and<br />
The value of the partnership’s total assets at the end of the tax year was less than $1 million.<br />
Yes X No<br />
If “Yes,” do not complete Schedules L, M-1, and M-2.<br />
Sign Here<br />
Only If You<br />
Are Filing<br />
This Form<br />
Separately<br />
and Not With<br />
Your <strong>Tax</strong><br />
<strong>Return</strong>.<br />
Paid Preparer<br />
Sign and<br />
Complete<br />
Only If Form<br />
is Filed<br />
Separately.<br />
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my<br />
knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than general partner or limited liability company member) is<br />
based on all information of which preparer has any knowledge.<br />
Signature of general partner or limited liability company member<br />
Preparer’s<br />
signature<br />
Firm’s name (or<br />
yours if self-employed),<br />
address, and ZIP code<br />
PANTHEON EUROPE FUND VI, LP<br />
PO BOX 255, TRAFALGAR COURT, LES BANQUES<br />
ST. PETER PORT, XC GY1 3QL<br />
For Privacy Act and Paperwork Reduction Act Notice, see the separate instructions. Form 8865 (2008)<br />
Date<br />
Date<br />
Check if<br />
self-employed<br />
EIN<br />
Phone no.<br />
X<br />
Preparer’s SSN or PTIN<br />
ISA
TF LMXX1002.2<br />
Form 8865 (2008)<br />
Schedule A<br />
Page 2<br />
Constructive Ownership of Partnership Interest. Check the boxes that apply to the filer. If you<br />
check box b, enter the name, address, and U.S. taxpayer identifying number (if any) of the<br />
person(s) whose interest you constructively own. See instructions.<br />
a X Owns a direct interest<br />
b Owns a constructive interest<br />
Name<br />
Address<br />
Identifying number (if any)<br />
Check if<br />
foreign<br />
person<br />
Check if<br />
direct<br />
partner<br />
Schedule A-1<br />
Certain Partners of Foreign Partnership (see instructions)<br />
Name<br />
Address<br />
Identifying number (if any)<br />
Check if<br />
foreign<br />
person<br />
Does the partnership have any other foreign person as a direct partner? Yes No<br />
Schedule A-2 Affiliation Schedule. List all partnerships (foreign or domestic) in which the foreign partnership<br />
owns a direct interest or indirectly owns a 10% interest.<br />
Name<br />
Address<br />
EIN<br />
(if any)<br />
Total ordinary<br />
income or loss<br />
Check if<br />
foreign<br />
partnership<br />
EXPONENT PRIVATE EQUITY PARTNERS II LP N/A NONE X<br />
PANTHEON GLOBAL CO-INV OPP FUND, LP 600 MONTGOMERY ST, 23 FL, SAN FRAN, CA 94111 98-0567148 (199,396) X<br />
PREMIER ED CO-INV, LP 112 ROBINSON DR 1103, SN 068902 98-0602602 NONE X<br />
CBPE FUND VII CO-INV FUND I 10 THROGMORTON AVE, LONDON, UK EC2N 2DL N/A NONE X<br />
Schedule B <strong>Income</strong> Statement—Trade or <strong>Business</strong> <strong>Income</strong><br />
Caution. Include only trade or business income and expenses on lines 1a through 22 below. See the instructions for more information.<br />
<strong>Income</strong><br />
Deductions (see instructions for limitations)<br />
1a Gross receipts or sales<br />
1a<br />
b Less returns and allowances<br />
1b<br />
1c<br />
2 Cost of goods sold<br />
2<br />
3 Gross profit. Subtract line 2 from line 1c<br />
3<br />
4 Ordinary income (loss) from other partnerships, estates, and trusts (attach statement)<br />
4<br />
5 Net farm profit (loss) (attach Schedule F (Form 1040))<br />
5<br />
6 Net gain (loss) from Form 4797, Part II, line 17 (attach Form 4797)<br />
6<br />
7 Other income (loss) (attach statement)<br />
7<br />
8<br />
9<br />
Total income (loss). Combine lines 3 through 7<br />
Salaries and wages (other than to partners) (less employment credits)<br />
8<br />
9<br />
10 Guaranteed payments to partners<br />
10<br />
11 Repairs and maintenance<br />
11<br />
12 Bad debts<br />
12<br />
13 Rent<br />
13<br />
14 <strong>Tax</strong>es and licenses<br />
14<br />
15 Interest<br />
15<br />
16a Depreciation (if required, attach Form 4562)<br />
16a<br />
b Less depreciation reported elsewhere on return<br />
16b<br />
16c<br />
17 Depletion (Do not deduct oil and gas depletion.)<br />
17<br />
18 Retirement plans, etc.<br />
18<br />
19 Employee benefit programs<br />
19<br />
20 Other deductions (attach statement)<br />
20<br />
0.00<br />
0.00<br />
0.00<br />
0.00<br />
21<br />
Total deductions. Add the amounts shown in the far right column for lines 9 through 20<br />
21<br />
0.00<br />
22<br />
Ordinary business income (loss) from trade or business activities. Subtract line 21 from line 8<br />
22<br />
0.00<br />
Form 8865 (2008)
TF DPQB1002<br />
SCHEDULE O Transfer of Property to a Foreign Partnership OMB No. 1545-1668<br />
(Form 8865)<br />
Department of the Treasury<br />
Internal Revenue Service Attach to Form 8865. See Instructions for Form 8865.<br />
Name of transferor<br />
Filer’s identifying number<br />
THE MCKNIGHT FOUNDATION 41-0754835<br />
Name of foreign partnership<br />
PANTHEON EUROPE FUND VI, LP<br />
Part I<br />
Transfers Reportable Under Section 6038B<br />
(under section 6038B)<br />
2008<br />
Type of<br />
property<br />
(a)<br />
Date of<br />
transfer<br />
(b)<br />
Number of<br />
items<br />
transferred<br />
(c)<br />
Fair market<br />
value on date<br />
of transfer<br />
(d)<br />
Cost or other<br />
basis<br />
(e)<br />
Section 704(c)<br />
allocation<br />
method<br />
(f)<br />
Gain<br />
recognized on<br />
transfer<br />
(g)<br />
Percentage interest<br />
in partnership after<br />
transfer<br />
Cash<br />
Marketable<br />
securities<br />
VARIOUS 3,078,700<br />
Inventory<br />
Tangible<br />
property<br />
used in trade<br />
or business<br />
Intangible<br />
property<br />
Other<br />
property<br />
Supplemental Information Required To Be Reported (see instructions):<br />
Part II<br />
Dispositions Reportable Under Section 6038B<br />
(a)<br />
Type of<br />
property<br />
(b)<br />
Date of<br />
original<br />
transfer<br />
(c)<br />
Date of<br />
disposition<br />
(d)<br />
Manner of<br />
disposition<br />
(e)<br />
Gain<br />
recognized by<br />
partnership<br />
(f)<br />
Depreciation<br />
recapture<br />
recognized<br />
by partnership<br />
(g)<br />
Gain allocated<br />
to partner<br />
(h)<br />
Depreciation<br />
recapture allocated<br />
to partner<br />
Part III<br />
Is any transfer reported on this schedule subject to gain recognition under section 904(f)(3) or<br />
section 904(f)(5)(F)? Yes X No<br />
For Paperwork Reduction Act Notice, see the Instructions for Form 8865.<br />
Schedule O (Form 8865) 2008<br />
ISA
TF RNXP1001.1<br />
926<br />
Form OMB No. 1545-0026<br />
(Rev. December 2008)<br />
Department of the Treasury<br />
Internal Revenue Service<br />
<strong>Return</strong> by a U.S. Transferor of Property<br />
to a Foreign Corporation<br />
Attach to your income tax return for the year of the transfer or distribution.<br />
Attachment<br />
Sequence No. 128<br />
Part I U.S. Transferor Information (see instructions)<br />
Name of transferor<br />
Identifying number (see instructions)<br />
THE MCKNIGHT FOUNDATION 41-0754835<br />
1 If the transferor was a corporation, complete questions 1a through 1d.<br />
a If the transfer was a section 361(a) or (b) transfer, was the transferor controlled (under section 368(c)) by<br />
5 or fewer domestic corporations?<br />
N/A<br />
Yes<br />
b Did the transferor remain in existence after the transfer?<br />
X Yes<br />
If not, list the controlling shareholder(s) and their identifying number(s):<br />
No<br />
No<br />
Controlling shareholder<br />
Identifying number<br />
c<br />
If the transferor was a member of an affiliated group filing a consolidated return, was it the parent<br />
corporation?<br />
N/A<br />
If not, list the name and employer identification number (EIN) of the parent corporation:<br />
Yes<br />
No<br />
Name of parent corporation<br />
EIN of parent corporation<br />
d Have basis adjustments under section 367(a)(5) been made?<br />
Yes X No<br />
2<br />
a<br />
If the transferor was a partner in a partnership that was the actual transferor (but is not treated as such under section 367),<br />
complete questions 2a through 2d.<br />
List the name and EIN of the transferor’s partnership:<br />
Name of partnership<br />
EIN of partnership<br />
COMMONFUND CAPITAL PRIVATE EQUITY PARTNERS V, LP 06-1605326<br />
b Did the partner pick up its pro rata share of gain on the transfer of partnership assets?<br />
X Yes No<br />
c Is the partner disposing of its entire interest in the partnership?<br />
Yes X No<br />
d Is the partner disposing of an interest in a limited partnership that is regularly traded on an established<br />
securities market?<br />
Yes X No<br />
Part II Transferee Foreign Corporation Information (see instructions)<br />
3 Name of transferee (foreign corporation) 4 Identifying number, if any<br />
EDCON (BC) SARL 98-0537032<br />
5 Address (including country)<br />
5 PARC D'ACTIVITE SYRDALL, L-5365 MUNSBACH, LUXEMBOURG<br />
6 Country code of country of incorporation or organization (see instructions)<br />
LUXEMBOURG<br />
7 Foreign law characterization (see instructions)<br />
CORPORATION<br />
8 Is the transferee foreign corporation a controlled foreign corporation? Yes X No<br />
For Paperwork Reduction Act Notice, see separate instructions.<br />
Form 926 (Rev. 12-2008)<br />
ISA
TF RNXP1001.2<br />
Form 926 (Rev. 12-2008)<br />
Page 2<br />
Part III<br />
Information Regarding Transfer of Property (see instructions)<br />
Cash<br />
Type of<br />
property<br />
(a)<br />
Date of<br />
transfer<br />
(b)<br />
Description of<br />
property<br />
(c)<br />
Fair market value on<br />
date of transfer<br />
05/09/2007 7,985<br />
(d)<br />
Cost or other<br />
basis<br />
(e)<br />
Gain recognized on<br />
transfer<br />
Stock and<br />
securities<br />
Installment<br />
obligations,<br />
account<br />
receivables or<br />
similar property<br />
Foreign currency<br />
or other property<br />
denominated in<br />
foreign currency<br />
Inventory<br />
Assets subject to<br />
depreciation<br />
recapture (see<br />
Temp. Regs. sec.<br />
1.367(a)-4T(b))<br />
Tangible property<br />
used in trade or<br />
business not listed<br />
under another<br />
category<br />
Intangible<br />
property<br />
Property to be<br />
leased (as<br />
described in<br />
Temp. Regs. sec.<br />
1.367(a)-4T(c))<br />
Property to be<br />
sold (as<br />
described in<br />
Temp. Regs. sec.<br />
1.367(a)-4T(d))<br />
Transfers of oil and<br />
gas working interests<br />
(as described in<br />
Temp. Regs. sec.<br />
1.367(a)-4T(e))<br />
Other property<br />
Supplemental Information Required To Be Reported (see instructions):<br />
Form 926 (Rev. 12-2008)
TF RNXP1001.3<br />
Form 926 (Rev. 12-2008)<br />
Page 3<br />
Part IV<br />
Additional Information Regarding Transfer of Property (see instructions)<br />
9 Enter the transferor’s interest in the foreign transferee corporation before and after the transfer:<br />
(a) Before<br />
% (b) After<br />
%<br />
10<br />
Type of nonrecognition transaction (see instructions)<br />
IRC 351<br />
11 Indicate whether any transfer reported in Part III is subject to any of the following:<br />
a Gain recognition under section 904(f)(3)<br />
b Gain recognition under section 904(f)(5)(F)<br />
c Recapture under section 1503(d)<br />
d Exchange gain under section 987<br />
12<br />
13<br />
a<br />
b<br />
c<br />
d<br />
Did this transfer result from a change in the classification of the transferee to that of a foreign corporation?<br />
Indicate whether the transferor was required to recognize income under Temporary Regulations sections<br />
1.367(a)-4T through 1.367(a)-6T for any of the following:<br />
Tainted property<br />
Depreciation recapture<br />
Branch loss recapture<br />
Any other income recognition provision contained in the above-referenced regulations<br />
Yes<br />
Yes<br />
Yes<br />
Yes<br />
Yes<br />
Yes<br />
Yes<br />
Yes<br />
Yes<br />
No<br />
No<br />
No<br />
No<br />
No<br />
No<br />
No<br />
No<br />
No<br />
14<br />
Did the transferor transfer assets which qualify for the trade or business exception under section 367(a)(3)?<br />
Yes<br />
No<br />
15a Did the transferor transfer foreign goodwill or going concern value as defined in Temporary Regulations<br />
section 1.367(a)-1T(d)(5)(iii)?<br />
b<br />
If the answer to line 15a is “Yes,” enter the amount of foreign goodwill or going concern value<br />
transferred $<br />
Yes<br />
No<br />
16<br />
Was cash the only property transferred? Yes No<br />
17a Was intangible property (within the meaning of section 936(h)(3)(B)) transferred as a result of the<br />
transaction?<br />
b<br />
If “Yes,” describe the nature of the rights to the intangible property that was transferred as a result of the<br />
transaction:<br />
Yes<br />
No<br />
Form 926 (Rev. 12-2008)
TF RNXP1001.1<br />
926<br />
Form OMB No. 1545-0026<br />
(Rev. December 2008)<br />
Department of the Treasury<br />
Internal Revenue Service<br />
<strong>Return</strong> by a U.S. Transferor of Property<br />
to a Foreign Corporation<br />
Attach to your income tax return for the year of the transfer or distribution.<br />
Attachment<br />
Sequence No. 128<br />
Part I U.S. Transferor Information (see instructions)<br />
Name of transferor<br />
Identifying number (see instructions)<br />
THE MCKNIGHT FOUNDATION 41-0754835<br />
1 If the transferor was a corporation, complete questions 1a through 1d.<br />
a If the transfer was a section 361(a) or (b) transfer, was the transferor controlled (under section 368(c)) by<br />
5 or fewer domestic corporations?<br />
N/A<br />
Yes<br />
b Did the transferor remain in existence after the transfer?<br />
X Yes<br />
If not, list the controlling shareholder(s) and their identifying number(s):<br />
No<br />
No<br />
Controlling shareholder<br />
Identifying number<br />
c<br />
If the transferor was a member of an affiliated group filing a consolidated return, was it the parent<br />
corporation?<br />
N/A<br />
If not, list the name and employer identification number (EIN) of the parent corporation:<br />
Yes<br />
No<br />
Name of parent corporation<br />
EIN of parent corporation<br />
d Have basis adjustments under section 367(a)(5) been made?<br />
Yes X No<br />
2<br />
a<br />
If the transferor was a partner in a partnership that was the actual transferor (but is not treated as such under section 367),<br />
complete questions 2a through 2d.<br />
List the name and EIN of the transferor’s partnership:<br />
Name of partnership<br />
EIN of partnership<br />
COMMONFUND CAPITAL PRIVATE EQUITY PARTNERS V, LP 06-1605326<br />
b Did the partner pick up its pro rata share of gain on the transfer of partnership assets?<br />
X Yes No<br />
c Is the partner disposing of its entire interest in the partnership?<br />
Yes X No<br />
d Is the partner disposing of an interest in a limited partnership that is regularly traded on an established<br />
securities market?<br />
Yes X No<br />
Part II Transferee Foreign Corporation Information (see instructions)<br />
3 Name of transferee (foreign corporation) 4 Identifying number, if any<br />
VENTE PRIVEE.COM SAS<br />
N/A<br />
5 Address (including country)<br />
249 AVENUE DU PRESIDENT WILSON, SAINT DENIS, FRANCE 93210<br />
6 Country code of country of incorporation or organization (see instructions)<br />
FRANCE<br />
7 Foreign law characterization (see instructions)<br />
CORPORATION<br />
8 Is the transferee foreign corporation a controlled foreign corporation? Yes X No<br />
For Paperwork Reduction Act Notice, see separate instructions.<br />
Form 926 (Rev. 12-2008)<br />
ISA
TF RNXP1001.2<br />
Form 926 (Rev. 12-2008)<br />
Page 2<br />
Part III<br />
Information Regarding Transfer of Property (see instructions)<br />
Cash<br />
Type of<br />
property<br />
(a)<br />
Date of<br />
transfer<br />
(b)<br />
Description of<br />
property<br />
(c)<br />
Fair market value on<br />
date of transfer<br />
05/24/2007 193,397<br />
(d)<br />
Cost or other<br />
basis<br />
(e)<br />
Gain recognized on<br />
transfer<br />
Stock and<br />
securities<br />
Installment<br />
obligations,<br />
account<br />
receivables or<br />
similar property<br />
Foreign currency<br />
or other property<br />
denominated in<br />
foreign currency<br />
Inventory<br />
Assets subject to<br />
depreciation<br />
recapture (see<br />
Temp. Regs. sec.<br />
1.367(a)-4T(b))<br />
Tangible property<br />
used in trade or<br />
business not listed<br />
under another<br />
category<br />
Intangible<br />
property<br />
Property to be<br />
leased (as<br />
described in<br />
Temp. Regs. sec.<br />
1.367(a)-4T(c))<br />
Property to be<br />
sold (as<br />
described in<br />
Temp. Regs. sec.<br />
1.367(a)-4T(d))<br />
Transfers of oil and<br />
gas working interests<br />
(as described in<br />
Temp. Regs. sec.<br />
1.367(a)-4T(e))<br />
Other property<br />
Supplemental Information Required To Be Reported (see instructions):<br />
Form 926 (Rev. 12-2008)
TF RNXP1001.3<br />
Form 926 (Rev. 12-2008)<br />
Page 3<br />
Part IV<br />
Additional Information Regarding Transfer of Property (see instructions)<br />
9 Enter the transferor’s interest in the foreign transferee corporation before and after the transfer:<br />
(a) Before<br />
% (b) After<br />
%<br />
10<br />
Type of nonrecognition transaction (see instructions)<br />
IRC 351<br />
11 Indicate whether any transfer reported in Part III is subject to any of the following:<br />
a Gain recognition under section 904(f)(3)<br />
b Gain recognition under section 904(f)(5)(F)<br />
c Recapture under section 1503(d)<br />
d Exchange gain under section 987<br />
12<br />
13<br />
a<br />
b<br />
c<br />
d<br />
Did this transfer result from a change in the classification of the transferee to that of a foreign corporation?<br />
Indicate whether the transferor was required to recognize income under Temporary Regulations sections<br />
1.367(a)-4T through 1.367(a)-6T for any of the following:<br />
Tainted property<br />
Depreciation recapture<br />
Branch loss recapture<br />
Any other income recognition provision contained in the above-referenced regulations<br />
Yes<br />
Yes<br />
Yes<br />
Yes<br />
Yes<br />
Yes<br />
Yes<br />
Yes<br />
Yes<br />
No<br />
No<br />
No<br />
No<br />
No<br />
No<br />
No<br />
No<br />
No<br />
14<br />
Did the transferor transfer assets which qualify for the trade or business exception under section 367(a)(3)?<br />
Yes<br />
No<br />
15a Did the transferor transfer foreign goodwill or going concern value as defined in Temporary Regulations<br />
section 1.367(a)-1T(d)(5)(iii)?<br />
b<br />
If the answer to line 15a is “Yes,” enter the amount of foreign goodwill or going concern value<br />
transferred $<br />
Yes<br />
No<br />
16<br />
Was cash the only property transferred? Yes No<br />
17a Was intangible property (within the meaning of section 936(h)(3)(B)) transferred as a result of the<br />
transaction?<br />
b<br />
If “Yes,” describe the nature of the rights to the intangible property that was transferred as a result of the<br />
transaction:<br />
Yes<br />
No<br />
Form 926 (Rev. 12-2008)
TF RNXP1001.1<br />
926<br />
Form OMB No. 1545-0026<br />
(Rev. December 2008)<br />
Department of the Treasury<br />
Internal Revenue Service<br />
<strong>Return</strong> by a U.S. Transferor of Property<br />
to a Foreign Corporation<br />
Attach to your income tax return for the year of the transfer or distribution.<br />
Attachment<br />
Sequence No. 128<br />
Part I U.S. Transferor Information (see instructions)<br />
Name of transferor<br />
Identifying number (see instructions)<br />
THE MCKNIGHT FOUNDATION 41-0754835<br />
1 If the transferor was a corporation, complete questions 1a through 1d.<br />
a If the transfer was a section 361(a) or (b) transfer, was the transferor controlled (under section 368(c)) by<br />
5 or fewer domestic corporations?<br />
N/A<br />
Yes<br />
b Did the transferor remain in existence after the transfer?<br />
X Yes<br />
If not, list the controlling shareholder(s) and their identifying number(s):<br />
No<br />
No<br />
Controlling shareholder<br />
Identifying number<br />
c<br />
If the transferor was a member of an affiliated group filing a consolidated return, was it the parent<br />
corporation?<br />
N/A<br />
If not, list the name and employer identification number (EIN) of the parent corporation:<br />
Yes<br />
No<br />
Name of parent corporation<br />
EIN of parent corporation<br />
d Have basis adjustments under section 367(a)(5) been made?<br />
Yes X No<br />
2<br />
a<br />
If the transferor was a partner in a partnership that was the actual transferor (but is not treated as such under section 367),<br />
complete questions 2a through 2d.<br />
List the name and EIN of the transferor’s partnership:<br />
Name of partnership<br />
EIN of partnership<br />
COMMONFUND CAPITAL PRIVATE EQUITY PARTNERS VI, LP 16-1720029<br />
b Did the partner pick up its pro rata share of gain on the transfer of partnership assets?<br />
X Yes No<br />
c Is the partner disposing of its entire interest in the partnership?<br />
Yes X No<br />
d Is the partner disposing of an interest in a limited partnership that is regularly traded on an established<br />
securities market?<br />
Yes X No<br />
Part II Transferee Foreign Corporation Information (see instructions)<br />
3 Name of transferee (foreign corporation) 4 Identifying number, if any<br />
EDCON (BC) SARL 98-0537032<br />
5 Address (including country)<br />
5 PARC D'ACTIVITE SYRDALL, L-5365 MUNSBACH, LUXEMBOURG<br />
6 Country code of country of incorporation or organization (see instructions)<br />
LUXEMBOURG<br />
7 Foreign law characterization (see instructions)<br />
CORPORATION<br />
8 Is the transferee foreign corporation a controlled foreign corporation? Yes X No<br />
For Paperwork Reduction Act Notice, see separate instructions.<br />
Form 926 (Rev. 12-2008)<br />
ISA
TF RNXP1001.2<br />
Form 926 (Rev. 12-2008)<br />
Page 2<br />
Part III<br />
Information Regarding Transfer of Property (see instructions)<br />
Cash<br />
Type of<br />
property<br />
(a)<br />
Date of<br />
transfer<br />
(b)<br />
Description of<br />
property<br />
(c)<br />
Fair market value on<br />
date of transfer<br />
05/09/2007 210,916<br />
(d)<br />
Cost or other<br />
basis<br />
(e)<br />
Gain recognized on<br />
transfer<br />
Stock and<br />
securities<br />
Installment<br />
obligations,<br />
account<br />
receivables or<br />
similar property<br />
Foreign currency<br />
or other property<br />
denominated in<br />
foreign currency<br />
Inventory<br />
Assets subject to<br />
depreciation<br />
recapture (see<br />
Temp. Regs. sec.<br />
1.367(a)-4T(b))<br />
Tangible property<br />
used in trade or<br />
business not listed<br />
under another<br />
category<br />
Intangible<br />
property<br />
Property to be<br />
leased (as<br />
described in<br />
Temp. Regs. sec.<br />
1.367(a)-4T(c))<br />
Property to be<br />
sold (as<br />
described in<br />
Temp. Regs. sec.<br />
1.367(a)-4T(d))<br />
Transfers of oil and<br />
gas working interests<br />
(as described in<br />
Temp. Regs. sec.<br />
1.367(a)-4T(e))<br />
Other property<br />
Supplemental Information Required To Be Reported (see instructions):<br />
Form 926 (Rev. 12-2008)
TF RNXP1001.3<br />
Form 926 (Rev. 12-2008)<br />
Page 3<br />
Part IV<br />
Additional Information Regarding Transfer of Property (see instructions)<br />
9 Enter the transferor’s interest in the foreign transferee corporation before and after the transfer:<br />
(a) Before<br />
% (b) After<br />
%<br />
10<br />
Type of nonrecognition transaction (see instructions)<br />
IRC 351<br />
11 Indicate whether any transfer reported in Part III is subject to any of the following:<br />
a Gain recognition under section 904(f)(3)<br />
b Gain recognition under section 904(f)(5)(F)<br />
c Recapture under section 1503(d)<br />
d Exchange gain under section 987<br />
12<br />
13<br />
a<br />
b<br />
c<br />
d<br />
Did this transfer result from a change in the classification of the transferee to that of a foreign corporation?<br />
Indicate whether the transferor was required to recognize income under Temporary Regulations sections<br />
1.367(a)-4T through 1.367(a)-6T for any of the following:<br />
Tainted property<br />
Depreciation recapture<br />
Branch loss recapture<br />
Any other income recognition provision contained in the above-referenced regulations<br />
Yes<br />
Yes<br />
Yes<br />
Yes<br />
Yes<br />
Yes<br />
Yes<br />
Yes<br />
Yes<br />
No<br />
No<br />
No<br />
No<br />
No<br />
No<br />
No<br />
No<br />
No<br />
14<br />
Did the transferor transfer assets which qualify for the trade or business exception under section 367(a)(3)?<br />
Yes<br />
No<br />
15a Did the transferor transfer foreign goodwill or going concern value as defined in Temporary Regulations<br />
section 1.367(a)-1T(d)(5)(iii)?<br />
b<br />
If the answer to line 15a is “Yes,” enter the amount of foreign goodwill or going concern value<br />
transferred $<br />
Yes<br />
No<br />
16<br />
Was cash the only property transferred? Yes No<br />
17a Was intangible property (within the meaning of section 936(h)(3)(B)) transferred as a result of the<br />
transaction?<br />
b<br />
If “Yes,” describe the nature of the rights to the intangible property that was transferred as a result of the<br />
transaction:<br />
Yes<br />
No<br />
Form 926 (Rev. 12-2008)
TF RNXP1001.1<br />
926<br />
Form OMB No. 1545-0026<br />
(Rev. December 2008)<br />
Department of the Treasury<br />
Internal Revenue Service<br />
<strong>Return</strong> by a U.S. Transferor of Property<br />
to a Foreign Corporation<br />
Attach to your income tax return for the year of the transfer or distribution.<br />
Attachment<br />
Sequence No. 128<br />
Part I U.S. Transferor Information (see instructions)<br />
Name of transferor<br />
Identifying number (see instructions)<br />
THE MCKNIGHT FOUNDATION 41-0754835<br />
1 If the transferor was a corporation, complete questions 1a through 1d.<br />
a If the transfer was a section 361(a) or (b) transfer, was the transferor controlled (under section 368(c)) by<br />
5 or fewer domestic corporations?<br />
N/A<br />
Yes<br />
b Did the transferor remain in existence after the transfer?<br />
X Yes<br />
If not, list the controlling shareholder(s) and their identifying number(s):<br />
No<br />
No<br />
Controlling shareholder<br />
Identifying number<br />
c<br />
If the transferor was a member of an affiliated group filing a consolidated return, was it the parent<br />
corporation?<br />
N/A<br />
If not, list the name and employer identification number (EIN) of the parent corporation:<br />
Yes<br />
No<br />
Name of parent corporation<br />
EIN of parent corporation<br />
d Have basis adjustments under section 367(a)(5) been made?<br />
Yes X No<br />
2<br />
a<br />
If the transferor was a partner in a partnership that was the actual transferor (but is not treated as such under section 367),<br />
complete questions 2a through 2d.<br />
List the name and EIN of the transferor’s partnership:<br />
Name of partnership<br />
EIN of partnership<br />
COMMONFUND CAPITAL PRIVATE EQUITY PARTNERS VI, LP 16-1720029<br />
b Did the partner pick up its pro rata share of gain on the transfer of partnership assets?<br />
X Yes No<br />
c Is the partner disposing of its entire interest in the partnership?<br />
Yes X No<br />
d Is the partner disposing of an interest in a limited partnership that is regularly traded on an established<br />
securities market?<br />
Yes X No<br />
Part II Transferee Foreign Corporation Information (see instructions)<br />
3 Name of transferee (foreign corporation) 4 Identifying number, if any<br />
IDEAL STANDARD INTERNATIONAL TOPCO SCA 98-0556615<br />
5 Address (including country)<br />
9A, PARC D'ACTIVITE SYRDALL, L-5365 MUNSBACH, LUXEMBOURG<br />
6 Country code of country of incorporation or organization (see instructions)<br />
LUXEMBOURG<br />
7 Foreign law characterization (see instructions)<br />
CORPORATION<br />
8 Is the transferee foreign corporation a controlled foreign corporation? Yes X No<br />
For Paperwork Reduction Act Notice, see separate instructions.<br />
Form 926 (Rev. 12-2008)<br />
ISA
TF RNXP1001.2<br />
Form 926 (Rev. 12-2008)<br />
Page 2<br />
Part III<br />
Information Regarding Transfer of Property (see instructions)<br />
Cash<br />
Type of<br />
property<br />
(a)<br />
Date of<br />
transfer<br />
(b)<br />
Description of<br />
property<br />
(c)<br />
Fair market value on<br />
date of transfer<br />
10/31/2007 60,420<br />
(d)<br />
Cost or other<br />
basis<br />
(e)<br />
Gain recognized on<br />
transfer<br />
Stock and<br />
securities<br />
Installment<br />
obligations,<br />
account<br />
receivables or<br />
similar property<br />
Foreign currency<br />
or other property<br />
denominated in<br />
foreign currency<br />
Inventory<br />
Assets subject to<br />
depreciation<br />
recapture (see<br />
Temp. Regs. sec.<br />
1.367(a)-4T(b))<br />
Tangible property<br />
used in trade or<br />
business not listed<br />
under another<br />
category<br />
Intangible<br />
property<br />
Property to be<br />
leased (as<br />
described in<br />
Temp. Regs. sec.<br />
1.367(a)-4T(c))<br />
Property to be<br />
sold (as<br />
described in<br />
Temp. Regs. sec.<br />
1.367(a)-4T(d))<br />
Transfers of oil and<br />
gas working interests<br />
(as described in<br />
Temp. Regs. sec.<br />
1.367(a)-4T(e))<br />
Other property<br />
Supplemental Information Required To Be Reported (see instructions):<br />
Form 926 (Rev. 12-2008)
TF RNXP1001.3<br />
Form 926 (Rev. 12-2008)<br />
Page 3<br />
Part IV<br />
Additional Information Regarding Transfer of Property (see instructions)<br />
9 Enter the transferor’s interest in the foreign transferee corporation before and after the transfer:<br />
(a) Before<br />
% (b) After<br />
%<br />
10<br />
Type of nonrecognition transaction (see instructions)<br />
IRC 351<br />
11 Indicate whether any transfer reported in Part III is subject to any of the following:<br />
a Gain recognition under section 904(f)(3)<br />
b Gain recognition under section 904(f)(5)(F)<br />
c Recapture under section 1503(d)<br />
d Exchange gain under section 987<br />
12<br />
13<br />
a<br />
b<br />
c<br />
d<br />
Did this transfer result from a change in the classification of the transferee to that of a foreign corporation?<br />
Indicate whether the transferor was required to recognize income under Temporary Regulations sections<br />
1.367(a)-4T through 1.367(a)-6T for any of the following:<br />
Tainted property<br />
Depreciation recapture<br />
Branch loss recapture<br />
Any other income recognition provision contained in the above-referenced regulations<br />
Yes<br />
Yes<br />
Yes<br />
Yes<br />
Yes<br />
Yes<br />
Yes<br />
Yes<br />
Yes<br />
No<br />
No<br />
No<br />
No<br />
No<br />
No<br />
No<br />
No<br />
No<br />
14<br />
Did the transferor transfer assets which qualify for the trade or business exception under section 367(a)(3)?<br />
Yes<br />
No<br />
15a Did the transferor transfer foreign goodwill or going concern value as defined in Temporary Regulations<br />
section 1.367(a)-1T(d)(5)(iii)?<br />
b<br />
If the answer to line 15a is “Yes,” enter the amount of foreign goodwill or going concern value<br />
transferred $<br />
Yes<br />
No<br />
16<br />
Was cash the only property transferred? Yes No<br />
17a Was intangible property (within the meaning of section 936(h)(3)(B)) transferred as a result of the<br />
transaction?<br />
b<br />
If “Yes,” describe the nature of the rights to the intangible property that was transferred as a result of the<br />
transaction:<br />
Yes<br />
No<br />
Form 926 (Rev. 12-2008)
TF RNXP1001.1<br />
926<br />
Form OMB No. 1545-0026<br />
(Rev. December 2008)<br />
Department of the Treasury<br />
Internal Revenue Service<br />
<strong>Return</strong> by a U.S. Transferor of Property<br />
to a Foreign Corporation<br />
Attach to your income tax return for the year of the transfer or distribution.<br />
Attachment<br />
Sequence No. 128<br />
Part I U.S. Transferor Information (see instructions)<br />
Name of transferor<br />
Identifying number (see instructions)<br />
THE MCKNIGHT FOUNDATION 41-0754835<br />
1 If the transferor was a corporation, complete questions 1a through 1d.<br />
a If the transfer was a section 361(a) or (b) transfer, was the transferor controlled (under section 368(c)) by<br />
5 or fewer domestic corporations?<br />
N/A<br />
Yes<br />
b Did the transferor remain in existence after the transfer?<br />
X Yes<br />
If not, list the controlling shareholder(s) and their identifying number(s):<br />
No<br />
No<br />
Controlling shareholder<br />
Identifying number<br />
c<br />
If the transferor was a member of an affiliated group filing a consolidated return, was it the parent<br />
corporation?<br />
N/A<br />
If not, list the name and employer identification number (EIN) of the parent corporation:<br />
Yes<br />
No<br />
Name of parent corporation<br />
EIN of parent corporation<br />
d Have basis adjustments under section 367(a)(5) been made?<br />
Yes X No<br />
2<br />
a<br />
If the transferor was a partner in a partnership that was the actual transferor (but is not treated as such under section 367),<br />
complete questions 2a through 2d.<br />
List the name and EIN of the transferor’s partnership:<br />
Name of partnership<br />
EIN of partnership<br />
COMMONFUND CAPITAL PRIVATE EQUITY PARTNERS VI, LP 16-1720029<br />
b Did the partner pick up its pro rata share of gain on the transfer of partnership assets?<br />
X Yes No<br />
c Is the partner disposing of its entire interest in the partnership?<br />
Yes X No<br />
d Is the partner disposing of an interest in a limited partnership that is regularly traded on an established<br />
securities market?<br />
Yes X No<br />
Part II Transferee Foreign Corporation Information (see instructions)<br />
3 Name of transferee (foreign corporation) 4 Identifying number, if any<br />
CUCINA (BC) LUXCO SARL 98-0549834<br />
5 Address (including country)<br />
9A, PARC D'ACTIVITE SYRDALL, L-5365 MUNSBACH, LUXEMBOURG<br />
6 Country code of country of incorporation or organization (see instructions)<br />
LUXEMBOURG<br />
7 Foreign law characterization (see instructions)<br />
CORPORATION<br />
8 Is the transferee foreign corporation a controlled foreign corporation? Yes X No<br />
For Paperwork Reduction Act Notice, see separate instructions.<br />
Form 926 (Rev. 12-2008)<br />
ISA
TF RNXP1001.2<br />
Form 926 (Rev. 12-2008)<br />
Page 2<br />
Part III<br />
Information Regarding Transfer of Property (see instructions)<br />
Cash<br />
Type of<br />
property<br />
(a)<br />
Date of<br />
transfer<br />
(b)<br />
Description of<br />
property<br />
(c)<br />
Fair market value on<br />
date of transfer<br />
09/12/2007 130,892<br />
(d)<br />
Cost or other<br />
basis<br />
(e)<br />
Gain recognized on<br />
transfer<br />
Stock and<br />
securities<br />
Installment<br />
obligations,<br />
account<br />
receivables or<br />
similar property<br />
Foreign currency<br />
or other property<br />
denominated in<br />
foreign currency<br />
Inventory<br />
Assets subject to<br />
depreciation<br />
recapture (see<br />
Temp. Regs. sec.<br />
1.367(a)-4T(b))<br />
Tangible property<br />
used in trade or<br />
business not listed<br />
under another<br />
category<br />
Intangible<br />
property<br />
Property to be<br />
leased (as<br />
described in<br />
Temp. Regs. sec.<br />
1.367(a)-4T(c))<br />
Property to be<br />
sold (as<br />
described in<br />
Temp. Regs. sec.<br />
1.367(a)-4T(d))<br />
Transfers of oil and<br />
gas working interests<br />
(as described in<br />
Temp. Regs. sec.<br />
1.367(a)-4T(e))<br />
Other property<br />
Supplemental Information Required To Be Reported (see instructions):<br />
Form 926 (Rev. 12-2008)
TF RNXP1001.3<br />
Form 926 (Rev. 12-2008)<br />
Page 3<br />
Part IV<br />
Additional Information Regarding Transfer of Property (see instructions)<br />
9 Enter the transferor’s interest in the foreign transferee corporation before and after the transfer:<br />
(a) Before<br />
% (b) After<br />
%<br />
10<br />
Type of nonrecognition transaction (see instructions)<br />
IRC 351<br />
11 Indicate whether any transfer reported in Part III is subject to any of the following:<br />
a Gain recognition under section 904(f)(3)<br />
b Gain recognition under section 904(f)(5)(F)<br />
c Recapture under section 1503(d)<br />
d Exchange gain under section 987<br />
12<br />
13<br />
a<br />
b<br />
c<br />
d<br />
Did this transfer result from a change in the classification of the transferee to that of a foreign corporation?<br />
Indicate whether the transferor was required to recognize income under Temporary Regulations sections<br />
1.367(a)-4T through 1.367(a)-6T for any of the following:<br />
Tainted property<br />
Depreciation recapture<br />
Branch loss recapture<br />
Any other income recognition provision contained in the above-referenced regulations<br />
Yes<br />
Yes<br />
Yes<br />
Yes<br />
Yes<br />
Yes<br />
Yes<br />
Yes<br />
Yes<br />
No<br />
No<br />
No<br />
No<br />
No<br />
No<br />
No<br />
No<br />
No<br />
14<br />
Did the transferor transfer assets which qualify for the trade or business exception under section 367(a)(3)?<br />
Yes<br />
No<br />
15a Did the transferor transfer foreign goodwill or going concern value as defined in Temporary Regulations<br />
section 1.367(a)-1T(d)(5)(iii)?<br />
b<br />
If the answer to line 15a is “Yes,” enter the amount of foreign goodwill or going concern value<br />
transferred $<br />
Yes<br />
No<br />
16<br />
Was cash the only property transferred? Yes No<br />
17a Was intangible property (within the meaning of section 936(h)(3)(B)) transferred as a result of the<br />
transaction?<br />
b<br />
If “Yes,” describe the nature of the rights to the intangible property that was transferred as a result of the<br />
transaction:<br />
Yes<br />
No<br />
Form 926 (Rev. 12-2008)
TF RNXP1001.1<br />
926<br />
Form OMB No. 1545-0026<br />
(Rev. December 2008)<br />
Department of the Treasury<br />
Internal Revenue Service<br />
<strong>Return</strong> by a U.S. Transferor of Property<br />
to a Foreign Corporation<br />
Attach to your income tax return for the year of the transfer or distribution.<br />
Attachment<br />
Sequence No. 128<br />
Part I U.S. Transferor Information (see instructions)<br />
Name of transferor<br />
Identifying number (see instructions)<br />
THE MCKNIGHT FOUNDATION 41-0754835<br />
1 If the transferor was a corporation, complete questions 1a through 1d.<br />
a If the transfer was a section 361(a) or (b) transfer, was the transferor controlled (under section 368(c)) by<br />
5 or fewer domestic corporations?<br />
N/A<br />
Yes<br />
b Did the transferor remain in existence after the transfer?<br />
X Yes<br />
If not, list the controlling shareholder(s) and their identifying number(s):<br />
No<br />
No<br />
Controlling shareholder<br />
Identifying number<br />
c<br />
If the transferor was a member of an affiliated group filing a consolidated return, was it the parent<br />
corporation?<br />
N/A<br />
If not, list the name and employer identification number (EIN) of the parent corporation:<br />
Yes<br />
No<br />
Name of parent corporation<br />
EIN of parent corporation<br />
d Have basis adjustments under section 367(a)(5) been made?<br />
Yes X No<br />
2<br />
a<br />
If the transferor was a partner in a partnership that was the actual transferor (but is not treated as such under section 367),<br />
complete questions 2a through 2d.<br />
List the name and EIN of the transferor’s partnership:<br />
Name of partnership<br />
EIN of partnership<br />
COMMONFUND CAPITAL PRIVATE EQUITY PARTNERS VI, LP 16-1720029<br />
b Did the partner pick up its pro rata share of gain on the transfer of partnership assets?<br />
X Yes No<br />
c Is the partner disposing of its entire interest in the partnership?<br />
Yes X No<br />
d Is the partner disposing of an interest in a limited partnership that is regularly traded on an established<br />
securities market?<br />
Yes X No<br />
Part II Transferee Foreign Corporation Information (see instructions)<br />
3 Name of transferee (foreign corporation) 4 Identifying number, if any<br />
JUPITER INVESTMENT MANAGEMENT GROUP LTD<br />
N/A<br />
5 Address (including country)<br />
1 GROSVENOR PLACE, LONDON, SW1X7JJ<br />
6 Country code of country of incorporation or organization (see instructions)<br />
UNITED KINGDOM<br />
7 Foreign law characterization (see instructions)<br />
CORPORATION<br />
8 Is the transferee foreign corporation a controlled foreign corporation? Yes X No<br />
For Paperwork Reduction Act Notice, see separate instructions.<br />
Form 926 (Rev. 12-2008)<br />
ISA
TF RNXP1001.2<br />
Form 926 (Rev. 12-2008)<br />
Page 2<br />
Part III<br />
Information Regarding Transfer of Property (see instructions)<br />
Cash<br />
Type of<br />
property<br />
(a)<br />
Date of<br />
transfer<br />
(b)<br />
Description of<br />
property<br />
(c)<br />
Fair market value on<br />
date of transfer<br />
06/19/2007 112,616<br />
(d)<br />
Cost or other<br />
basis<br />
(e)<br />
Gain recognized on<br />
transfer<br />
Stock and<br />
securities<br />
Installment<br />
obligations,<br />
account<br />
receivables or<br />
similar property<br />
Foreign currency<br />
or other property<br />
denominated in<br />
foreign currency<br />
Inventory<br />
Assets subject to<br />
depreciation<br />
recapture (see<br />
Temp. Regs. sec.<br />
1.367(a)-4T(b))<br />
Tangible property<br />
used in trade or<br />
business not listed<br />
under another<br />
category<br />
Intangible<br />
property<br />
Property to be<br />
leased (as<br />
described in<br />
Temp. Regs. sec.<br />
1.367(a)-4T(c))<br />
Property to be<br />
sold (as<br />
described in<br />
Temp. Regs. sec.<br />
1.367(a)-4T(d))<br />
Transfers of oil and<br />
gas working interests<br />
(as described in<br />
Temp. Regs. sec.<br />
1.367(a)-4T(e))<br />
Other property<br />
Supplemental Information Required To Be Reported (see instructions):<br />
Form 926 (Rev. 12-2008)
TF RNXP1001.3<br />
Form 926 (Rev. 12-2008)<br />
Page 3<br />
Part IV<br />
Additional Information Regarding Transfer of Property (see instructions)<br />
9 Enter the transferor’s interest in the foreign transferee corporation before and after the transfer:<br />
(a) Before<br />
% (b) After<br />
%<br />
10<br />
Type of nonrecognition transaction (see instructions)<br />
IRC 351<br />
11 Indicate whether any transfer reported in Part III is subject to any of the following:<br />
a Gain recognition under section 904(f)(3)<br />
b Gain recognition under section 904(f)(5)(F)<br />
c Recapture under section 1503(d)<br />
d Exchange gain under section 987<br />
12<br />
13<br />
a<br />
b<br />
c<br />
d<br />
Did this transfer result from a change in the classification of the transferee to that of a foreign corporation?<br />
Indicate whether the transferor was required to recognize income under Temporary Regulations sections<br />
1.367(a)-4T through 1.367(a)-6T for any of the following:<br />
Tainted property<br />
Depreciation recapture<br />
Branch loss recapture<br />
Any other income recognition provision contained in the above-referenced regulations<br />
Yes<br />
Yes<br />
Yes<br />
Yes<br />
Yes<br />
Yes<br />
Yes<br />
Yes<br />
Yes<br />
No<br />
No<br />
No<br />
No<br />
No<br />
No<br />
No<br />
No<br />
No<br />
14<br />
Did the transferor transfer assets which qualify for the trade or business exception under section 367(a)(3)?<br />
Yes<br />
No<br />
15a Did the transferor transfer foreign goodwill or going concern value as defined in Temporary Regulations<br />
section 1.367(a)-1T(d)(5)(iii)?<br />
b<br />
If the answer to line 15a is “Yes,” enter the amount of foreign goodwill or going concern value<br />
transferred $<br />
Yes<br />
No<br />
16<br />
Was cash the only property transferred? Yes No<br />
17a Was intangible property (within the meaning of section 936(h)(3)(B)) transferred as a result of the<br />
transaction?<br />
b<br />
If “Yes,” describe the nature of the rights to the intangible property that was transferred as a result of the<br />
transaction:<br />
Yes<br />
No<br />
Form 926 (Rev. 12-2008)
TF RNXP1001.1<br />
926<br />
Form OMB No. 1545-0026<br />
(Rev. December 2008)<br />
Department of the Treasury<br />
Internal Revenue Service<br />
<strong>Return</strong> by a U.S. Transferor of Property<br />
to a Foreign Corporation<br />
Attach to your income tax return for the year of the transfer or distribution.<br />
Attachment<br />
Sequence No. 128<br />
Part I U.S. Transferor Information (see instructions)<br />
Name of transferor<br />
Identifying number (see instructions)<br />
THE MCKNIGHT FOUNDATION 41-0754835<br />
1 If the transferor was a corporation, complete questions 1a through 1d.<br />
a If the transfer was a section 361(a) or (b) transfer, was the transferor controlled (under section 368(c)) by<br />
5 or fewer domestic corporations?<br />
N/A<br />
Yes<br />
b Did the transferor remain in existence after the transfer?<br />
X Yes<br />
If not, list the controlling shareholder(s) and their identifying number(s):<br />
No<br />
No<br />
Controlling shareholder<br />
Identifying number<br />
c<br />
If the transferor was a member of an affiliated group filing a consolidated return, was it the parent<br />
corporation?<br />
N/A<br />
If not, list the name and employer identification number (EIN) of the parent corporation:<br />
Yes<br />
No<br />
Name of parent corporation<br />
EIN of parent corporation<br />
d Have basis adjustments under section 367(a)(5) been made?<br />
Yes X No<br />
2<br />
a<br />
If the transferor was a partner in a partnership that was the actual transferor (but is not treated as such under section 367),<br />
complete questions 2a through 2d.<br />
List the name and EIN of the transferor’s partnership:<br />
Name of partnership<br />
EIN of partnership<br />
COMMONFUND CAPITAL PRIVATE EQUITY PARTNERS VI, LP 16-1720029<br />
b Did the partner pick up its pro rata share of gain on the transfer of partnership assets?<br />
X Yes No<br />
c Is the partner disposing of its entire interest in the partnership?<br />
Yes X No<br />
d Is the partner disposing of an interest in a limited partnership that is regularly traded on an established<br />
securities market?<br />
Yes X No<br />
Part II Transferee Foreign Corporation Information (see instructions)<br />
3 Name of transferee (foreign corporation) 4 Identifying number, if any<br />
VENTE PRIVEE.COM SAS<br />
N/A<br />
5 Address (including country)<br />
249 AVENUE DU PRESIDENT WILSON, SAINT DENIS, FRANCE 93210<br />
6 Country code of country of incorporation or organization (see instructions)<br />
FRANCE<br />
7 Foreign law characterization (see instructions)<br />
CORPORATION<br />
8 Is the transferee foreign corporation a controlled foreign corporation? Yes X No<br />
For Paperwork Reduction Act Notice, see separate instructions.<br />
Form 926 (Rev. 12-2008)<br />
ISA
TF RNXP1001.2<br />
Form 926 (Rev. 12-2008)<br />
Page 2<br />
Part III<br />
Information Regarding Transfer of Property (see instructions)<br />
Cash<br />
Type of<br />
property<br />
(a)<br />
Date of<br />
transfer<br />
(b)<br />
Description of<br />
property<br />
(c)<br />
Fair market value on<br />
date of transfer<br />
05/24/2007 24,803<br />
(d)<br />
Cost or other<br />
basis<br />
(e)<br />
Gain recognized on<br />
transfer<br />
Stock and<br />
securities<br />
Installment<br />
obligations,<br />
account<br />
receivables or<br />
similar property<br />
Foreign currency<br />
or other property<br />
denominated in<br />
foreign currency<br />
Inventory<br />
Assets subject to<br />
depreciation<br />
recapture (see<br />
Temp. Regs. sec.<br />
1.367(a)-4T(b))<br />
Tangible property<br />
used in trade or<br />
business not listed<br />
under another<br />
category<br />
Intangible<br />
property<br />
Property to be<br />
leased (as<br />
described in<br />
Temp. Regs. sec.<br />
1.367(a)-4T(c))<br />
Property to be<br />
sold (as<br />
described in<br />
Temp. Regs. sec.<br />
1.367(a)-4T(d))<br />
Transfers of oil and<br />
gas working interests<br />
(as described in<br />
Temp. Regs. sec.<br />
1.367(a)-4T(e))<br />
Other property<br />
Supplemental Information Required To Be Reported (see instructions):<br />
Form 926 (Rev. 12-2008)
TF RNXP1001.3<br />
Form 926 (Rev. 12-2008)<br />
Page 3<br />
Part IV<br />
Additional Information Regarding Transfer of Property (see instructions)<br />
9 Enter the transferor’s interest in the foreign transferee corporation before and after the transfer:<br />
(a) Before<br />
% (b) After<br />
%<br />
10<br />
Type of nonrecognition transaction (see instructions)<br />
IRC 351<br />
11 Indicate whether any transfer reported in Part III is subject to any of the following:<br />
a Gain recognition under section 904(f)(3)<br />
b Gain recognition under section 904(f)(5)(F)<br />
c Recapture under section 1503(d)<br />
d Exchange gain under section 987<br />
12<br />
13<br />
a<br />
b<br />
c<br />
d<br />
Did this transfer result from a change in the classification of the transferee to that of a foreign corporation?<br />
Indicate whether the transferor was required to recognize income under Temporary Regulations sections<br />
1.367(a)-4T through 1.367(a)-6T for any of the following:<br />
Tainted property<br />
Depreciation recapture<br />
Branch loss recapture<br />
Any other income recognition provision contained in the above-referenced regulations<br />
Yes<br />
Yes<br />
Yes<br />
Yes<br />
Yes<br />
Yes<br />
Yes<br />
Yes<br />
Yes<br />
No<br />
No<br />
No<br />
No<br />
No<br />
No<br />
No<br />
No<br />
No<br />
14<br />
Did the transferor transfer assets which qualify for the trade or business exception under section 367(a)(3)?<br />
Yes<br />
No<br />
15a Did the transferor transfer foreign goodwill or going concern value as defined in Temporary Regulations<br />
section 1.367(a)-1T(d)(5)(iii)?<br />
b<br />
If the answer to line 15a is “Yes,” enter the amount of foreign goodwill or going concern value<br />
transferred $<br />
Yes<br />
No<br />
16<br />
Was cash the only property transferred? Yes No<br />
17a Was intangible property (within the meaning of section 936(h)(3)(B)) transferred as a result of the<br />
transaction?<br />
b<br />
If “Yes,” describe the nature of the rights to the intangible property that was transferred as a result of the<br />
transaction:<br />
Yes<br />
No<br />
Form 926 (Rev. 12-2008)
TF RNXP1001.1<br />
926<br />
Form OMB No. 1545-0026<br />
(Rev. December 2008)<br />
Department of the Treasury<br />
Internal Revenue Service<br />
<strong>Return</strong> by a U.S. Transferor of Property<br />
to a Foreign Corporation<br />
Attach to your income tax return for the year of the transfer or distribution.<br />
Attachment<br />
Sequence No. 128<br />
Part I U.S. Transferor Information (see instructions)<br />
Name of transferor<br />
Identifying number (see instructions)<br />
THE MCKNIGHT FOUNDATION 41-0754835<br />
1 If the transferor was a corporation, complete questions 1a through 1d.<br />
a If the transfer was a section 361(a) or (b) transfer, was the transferor controlled (under section 368(c)) by<br />
5 or fewer domestic corporations?<br />
N/A<br />
Yes<br />
b Did the transferor remain in existence after the transfer?<br />
X Yes<br />
If not, list the controlling shareholder(s) and their identifying number(s):<br />
No<br />
No<br />
Controlling shareholder<br />
Identifying number<br />
c<br />
If the transferor was a member of an affiliated group filing a consolidated return, was it the parent<br />
corporation?<br />
N/A<br />
If not, list the name and employer identification number (EIN) of the parent corporation:<br />
Yes<br />
No<br />
Name of parent corporation<br />
EIN of parent corporation<br />
d Have basis adjustments under section 367(a)(5) been made?<br />
Yes X No<br />
2<br />
a<br />
If the transferor was a partner in a partnership that was the actual transferor (but is not treated as such under section 367),<br />
complete questions 2a through 2d.<br />
List the name and EIN of the transferor’s partnership:<br />
Name of partnership<br />
EIN of partnership<br />
COMMONFUND CAPITAL VENTURE PARTNERS VII, LP 16-1720044<br />
b Did the partner pick up its pro rata share of gain on the transfer of partnership assets?<br />
X Yes No<br />
c Is the partner disposing of its entire interest in the partnership?<br />
Yes X No<br />
d Is the partner disposing of an interest in a limited partnership that is regularly traded on an established<br />
securities market?<br />
Yes X No<br />
Part II Transferee Foreign Corporation Information (see instructions)<br />
3 Name of transferee (foreign corporation) 4 Identifying number, if any<br />
PEEPUL CAPITAL FUND II, LLC<br />
N/A<br />
5 Address (including country)<br />
MANOR HOUSE, 1ST FLOOR, CNR ST GEORGE/CHAZAL STREETS, PORT LOUIS, MAURITIUS<br />
6 Country code of country of incorporation or organization (see instructions)<br />
MAURITIUS<br />
7 Foreign law characterization (see instructions)<br />
CORPORATION<br />
8 Is the transferee foreign corporation a controlled foreign corporation? Yes X No<br />
For Paperwork Reduction Act Notice, see separate instructions.<br />
Form 926 (Rev. 12-2008)<br />
ISA
TF RNXP1001.2<br />
Form 926 (Rev. 12-2008)<br />
Page 2<br />
Part III<br />
Information Regarding Transfer of Property (see instructions)<br />
Cash<br />
Type of<br />
property<br />
(a)<br />
Date of<br />
transfer<br />
(b)<br />
Description of<br />
property<br />
(c)<br />
Fair market value on<br />
date of transfer<br />
VARIOUS 169,774<br />
(d)<br />
Cost or other<br />
basis<br />
(e)<br />
Gain recognized on<br />
transfer<br />
Stock and<br />
securities<br />
Installment<br />
obligations,<br />
account<br />
receivables or<br />
similar property<br />
Foreign currency<br />
or other property<br />
denominated in<br />
foreign currency<br />
Inventory<br />
Assets subject to<br />
depreciation<br />
recapture (see<br />
Temp. Regs. sec.<br />
1.367(a)-4T(b))<br />
Tangible property<br />
used in trade or<br />
business not listed<br />
under another<br />
category<br />
Intangible<br />
property<br />
Property to be<br />
leased (as<br />
described in<br />
Temp. Regs. sec.<br />
1.367(a)-4T(c))<br />
Property to be<br />
sold (as<br />
described in<br />
Temp. Regs. sec.<br />
1.367(a)-4T(d))<br />
Transfers of oil and<br />
gas working interests<br />
(as described in<br />
Temp. Regs. sec.<br />
1.367(a)-4T(e))<br />
Other property<br />
Supplemental Information Required To Be Reported (see instructions):<br />
Form 926 (Rev. 12-2008)
TF RNXP1001.3<br />
Form 926 (Rev. 12-2008)<br />
Page 3<br />
Part IV<br />
Additional Information Regarding Transfer of Property (see instructions)<br />
9 Enter the transferor’s interest in the foreign transferee corporation before and after the transfer:<br />
(a) Before<br />
% (b) After<br />
%<br />
10<br />
Type of nonrecognition transaction (see instructions)<br />
IRC 351<br />
11 Indicate whether any transfer reported in Part III is subject to any of the following:<br />
a Gain recognition under section 904(f)(3)<br />
b Gain recognition under section 904(f)(5)(F)<br />
c Recapture under section 1503(d)<br />
d Exchange gain under section 987<br />
12<br />
13<br />
a<br />
b<br />
c<br />
d<br />
Did this transfer result from a change in the classification of the transferee to that of a foreign corporation?<br />
Indicate whether the transferor was required to recognize income under Temporary Regulations sections<br />
1.367(a)-4T through 1.367(a)-6T for any of the following:<br />
Tainted property<br />
Depreciation recapture<br />
Branch loss recapture<br />
Any other income recognition provision contained in the above-referenced regulations<br />
Yes<br />
Yes<br />
Yes<br />
Yes<br />
Yes<br />
Yes<br />
Yes<br />
Yes<br />
Yes<br />
No<br />
No<br />
No<br />
No<br />
No<br />
No<br />
No<br />
No<br />
No<br />
14<br />
Did the transferor transfer assets which qualify for the trade or business exception under section 367(a)(3)?<br />
Yes<br />
No<br />
15a Did the transferor transfer foreign goodwill or going concern value as defined in Temporary Regulations<br />
section 1.367(a)-1T(d)(5)(iii)?<br />
b<br />
If the answer to line 15a is “Yes,” enter the amount of foreign goodwill or going concern value<br />
transferred $<br />
Yes<br />
No<br />
16<br />
Was cash the only property transferred? Yes No<br />
17a Was intangible property (within the meaning of section 936(h)(3)(B)) transferred as a result of the<br />
transaction?<br />
b<br />
If “Yes,” describe the nature of the rights to the intangible property that was transferred as a result of the<br />
transaction:<br />
Yes<br />
No<br />
Form 926 (Rev. 12-2008)
TF RNXP1001.1<br />
926<br />
Form OMB No. 1545-0026<br />
(Rev. December 2008)<br />
Department of the Treasury<br />
Internal Revenue Service<br />
<strong>Return</strong> by a U.S. Transferor of Property<br />
to a Foreign Corporation<br />
Attach to your income tax return for the year of the transfer or distribution.<br />
Attachment<br />
Sequence No. 128<br />
Part I U.S. Transferor Information (see instructions)<br />
Name of transferor<br />
Identifying number (see instructions)<br />
THE MCKNIGHT FOUNDATION 41-0754835<br />
1 If the transferor was a corporation, complete questions 1a through 1d.<br />
a If the transfer was a section 361(a) or (b) transfer, was the transferor controlled (under section 368(c)) by<br />
5 or fewer domestic corporations?<br />
N/A<br />
Yes<br />
b Did the transferor remain in existence after the transfer?<br />
X Yes<br />
If not, list the controlling shareholder(s) and their identifying number(s):<br />
No<br />
No<br />
Controlling shareholder<br />
Identifying number<br />
c<br />
If the transferor was a member of an affiliated group filing a consolidated return, was it the parent<br />
corporation?<br />
N/A<br />
If not, list the name and employer identification number (EIN) of the parent corporation:<br />
Yes<br />
No<br />
Name of parent corporation<br />
EIN of parent corporation<br />
d Have basis adjustments under section 367(a)(5) been made?<br />
Yes X No<br />
2<br />
a<br />
If the transferor was a partner in a partnership that was the actual transferor (but is not treated as such under section 367),<br />
complete questions 2a through 2d.<br />
List the name and EIN of the transferor’s partnership:<br />
Name of partnership<br />
EIN of partnership<br />
COMMONFUND CAPITAL INTERNATIONAL PARTNERS V LP 16-1720038<br />
b Did the partner pick up its pro rata share of gain on the transfer of partnership assets?<br />
Yes No<br />
c Is the partner disposing of its entire interest in the partnership?<br />
Yes No<br />
d Is the partner disposing of an interest in a limited partnership that is regularly traded on an established<br />
securities market?<br />
Yes No<br />
Part II Transferee Foreign Corporation Information (see instructions)<br />
3 Name of transferee (foreign corporation) 4 Identifying number, if any<br />
BRIDGEPOINT EUROPE III "B" LP 98-0475690<br />
5 Address (including country)<br />
30 WARWICK STREET, LONDON W1B 5AL, UNITED KINGDOM<br />
6 Country code of country of incorporation or organization (see instructions)<br />
UNITED KINGDOM<br />
7 Foreign law characterization (see instructions)<br />
LIMITED PARTNERSHIP<br />
8 Is the transferee foreign corporation a controlled foreign corporation? Yes X No<br />
For Paperwork Reduction Act Notice, see separate instructions.<br />
Form 926 (Rev. 12-2008)<br />
ISA
TF RNXP1001.2<br />
Form 926 (Rev. 12-2008)<br />
Page 2<br />
Part III<br />
Information Regarding Transfer of Property (see instructions)<br />
Cash<br />
Type of<br />
property<br />
(a)<br />
Date of<br />
transfer<br />
(b)<br />
Description of<br />
property<br />
(c)<br />
Fair market value on<br />
date of transfer<br />
VARIOUS 476,516<br />
(d)<br />
Cost or other<br />
basis<br />
(e)<br />
Gain recognized on<br />
transfer<br />
Stock and<br />
securities<br />
Installment<br />
obligations,<br />
account<br />
receivables or<br />
similar property<br />
Foreign currency<br />
or other property<br />
denominated in<br />
foreign currency<br />
Inventory<br />
Assets subject to<br />
depreciation<br />
recapture (see<br />
Temp. Regs. sec.<br />
1.367(a)-4T(b))<br />
Tangible property<br />
used in trade or<br />
business not listed<br />
under another<br />
category<br />
Intangible<br />
property<br />
Property to be<br />
leased (as<br />
described in<br />
Temp. Regs. sec.<br />
1.367(a)-4T(c))<br />
Property to be<br />
sold (as<br />
described in<br />
Temp. Regs. sec.<br />
1.367(a)-4T(d))<br />
Transfers of oil and<br />
gas working interests<br />
(as described in<br />
Temp. Regs. sec.<br />
1.367(a)-4T(e))<br />
Other property<br />
Supplemental Information Required To Be Reported (see instructions):<br />
Form 926 (Rev. 12-2008)
TF RNXP1001.3<br />
Form 926 (Rev. 12-2008)<br />
Page 3<br />
Part IV<br />
Additional Information Regarding Transfer of Property (see instructions)<br />
9 Enter the transferor’s interest in the foreign transferee corporation before and after the transfer:<br />
(a) Before<br />
% (b) After<br />
%<br />
10<br />
Type of nonrecognition transaction (see instructions)<br />
IRC 351<br />
11 Indicate whether any transfer reported in Part III is subject to any of the following:<br />
a Gain recognition under section 904(f)(3)<br />
b Gain recognition under section 904(f)(5)(F)<br />
c Recapture under section 1503(d)<br />
d Exchange gain under section 987<br />
12<br />
13<br />
a<br />
b<br />
c<br />
d<br />
Did this transfer result from a change in the classification of the transferee to that of a foreign corporation?<br />
Indicate whether the transferor was required to recognize income under Temporary Regulations sections<br />
1.367(a)-4T through 1.367(a)-6T for any of the following:<br />
Tainted property<br />
Depreciation recapture<br />
Branch loss recapture<br />
Any other income recognition provision contained in the above-referenced regulations<br />
Yes<br />
Yes<br />
Yes<br />
Yes<br />
Yes<br />
Yes<br />
Yes<br />
Yes<br />
Yes<br />
X<br />
X<br />
X<br />
X<br />
X<br />
No<br />
No<br />
No<br />
No<br />
No<br />
No<br />
No<br />
No<br />
No<br />
14<br />
Did the transferor transfer assets which qualify for the trade or business exception under section 367(a)(3)?<br />
Yes<br />
X No<br />
15a Did the transferor transfer foreign goodwill or going concern value as defined in Temporary Regulations<br />
section 1.367(a)-1T(d)(5)(iii)?<br />
b<br />
If the answer to line 15a is “Yes,” enter the amount of foreign goodwill or going concern value<br />
transferred $<br />
Yes<br />
No<br />
16<br />
Was cash the only property transferred? Yes No<br />
17a Was intangible property (within the meaning of section 936(h)(3)(B)) transferred as a result of the<br />
transaction?<br />
b<br />
If “Yes,” describe the nature of the rights to the intangible property that was transferred as a result of the<br />
transaction:<br />
Yes<br />
No<br />
Form 926 (Rev. 12-2008)
TF RNXP1001.1<br />
926<br />
Form OMB No. 1545-0026<br />
(Rev. December 2008)<br />
Department of the Treasury<br />
Internal Revenue Service<br />
<strong>Return</strong> by a U.S. Transferor of Property<br />
to a Foreign Corporation<br />
Attach to your income tax return for the year of the transfer or distribution.<br />
Attachment<br />
Sequence No. 128<br />
Part I U.S. Transferor Information (see instructions)<br />
Name of transferor<br />
Identifying number (see instructions)<br />
THE MCKNIGHT FOUNDATION 41-0754835<br />
1 If the transferor was a corporation, complete questions 1a through 1d.<br />
a If the transfer was a section 361(a) or (b) transfer, was the transferor controlled (under section 368(c)) by<br />
5 or fewer domestic corporations?<br />
N/A<br />
Yes<br />
b Did the transferor remain in existence after the transfer?<br />
X Yes<br />
If not, list the controlling shareholder(s) and their identifying number(s):<br />
No<br />
No<br />
Controlling shareholder<br />
Identifying number<br />
c<br />
If the transferor was a member of an affiliated group filing a consolidated return, was it the parent<br />
corporation?<br />
N/A<br />
If not, list the name and employer identification number (EIN) of the parent corporation:<br />
Yes<br />
No<br />
Name of parent corporation<br />
EIN of parent corporation<br />
d Have basis adjustments under section 367(a)(5) been made?<br />
Yes X No<br />
2<br />
a<br />
If the transferor was a partner in a partnership that was the actual transferor (but is not treated as such under section 367),<br />
complete questions 2a through 2d.<br />
List the name and EIN of the transferor’s partnership:<br />
Name of partnership<br />
EIN of partnership<br />
COMMONFUND CAPITAL INTERNATIONAL PARTNERS V LP 16-1720038<br />
b Did the partner pick up its pro rata share of gain on the transfer of partnership assets?<br />
X Yes No<br />
c Is the partner disposing of its entire interest in the partnership?<br />
Yes X No<br />
d Is the partner disposing of an interest in a limited partnership that is regularly traded on an established<br />
securities market?<br />
Yes X No<br />
Part II Transferee Foreign Corporation Information (see instructions)<br />
3 Name of transferee (foreign corporation) 4 Identifying number, if any<br />
BRIDGEPOINT EUROPE III "B" LP 98-0475690<br />
5 Address (including country)<br />
30 WARWICK STREET, LONDON W1B 5AL, UNITED KINGDOM<br />
6 Country code of country of incorporation or organization (see instructions)<br />
UNITED KINGDOM<br />
7 Foreign law characterization (see instructions)<br />
LIMITED PARTNERSHIP<br />
8 Is the transferee foreign corporation a controlled foreign corporation? Yes X No<br />
For Paperwork Reduction Act Notice, see separate instructions.<br />
Form 926 (Rev. 12-2008)<br />
ISA
TF RNXP1001.2<br />
Form 926 (Rev. 12-2008)<br />
Page 2<br />
Part III<br />
Information Regarding Transfer of Property (see instructions)<br />
Cash<br />
Type of<br />
property<br />
(a)<br />
Date of<br />
transfer<br />
(b)<br />
Description of<br />
property<br />
(c)<br />
Fair market value on<br />
date of transfer<br />
VARIOUS 476,516<br />
(d)<br />
Cost or other<br />
basis<br />
(e)<br />
Gain recognized on<br />
transfer<br />
Stock and<br />
securities<br />
Installment<br />
obligations,<br />
account<br />
receivables or<br />
similar property<br />
Foreign currency<br />
or other property<br />
denominated in<br />
foreign currency<br />
Inventory<br />
Assets subject to<br />
depreciation<br />
recapture (see<br />
Temp. Regs. sec.<br />
1.367(a)-4T(b))<br />
Tangible property<br />
used in trade or<br />
business not listed<br />
under another<br />
category<br />
Intangible<br />
property<br />
Property to be<br />
leased (as<br />
described in<br />
Temp. Regs. sec.<br />
1.367(a)-4T(c))<br />
Property to be<br />
sold (as<br />
described in<br />
Temp. Regs. sec.<br />
1.367(a)-4T(d))<br />
Transfers of oil and<br />
gas working interests<br />
(as described in<br />
Temp. Regs. sec.<br />
1.367(a)-4T(e))<br />
Other property<br />
Supplemental Information Required To Be Reported (see instructions):<br />
Form 926 (Rev. 12-2008)
TF RNXP1001.3<br />
Form 926 (Rev. 12-2008)<br />
Page 3<br />
Part IV<br />
Additional Information Regarding Transfer of Property (see instructions)<br />
9 Enter the transferor’s interest in the foreign transferee corporation before and after the transfer:<br />
(a) Before<br />
% (b) After<br />
%<br />
10<br />
Type of nonrecognition transaction (see instructions)<br />
IRC 351<br />
11 Indicate whether any transfer reported in Part III is subject to any of the following:<br />
a Gain recognition under section 904(f)(3)<br />
b Gain recognition under section 904(f)(5)(F)<br />
c Recapture under section 1503(d)<br />
d Exchange gain under section 987<br />
12<br />
13<br />
a<br />
b<br />
c<br />
d<br />
Did this transfer result from a change in the classification of the transferee to that of a foreign corporation?<br />
Indicate whether the transferor was required to recognize income under Temporary Regulations sections<br />
1.367(a)-4T through 1.367(a)-6T for any of the following:<br />
Tainted property<br />
Depreciation recapture<br />
Branch loss recapture<br />
Any other income recognition provision contained in the above-referenced regulations<br />
Yes<br />
Yes<br />
Yes<br />
Yes<br />
Yes<br />
Yes<br />
Yes<br />
Yes<br />
Yes<br />
No<br />
No<br />
No<br />
No<br />
No<br />
No<br />
No<br />
No<br />
No<br />
14<br />
Did the transferor transfer assets which qualify for the trade or business exception under section 367(a)(3)?<br />
Yes<br />
No<br />
15a Did the transferor transfer foreign goodwill or going concern value as defined in Temporary Regulations<br />
section 1.367(a)-1T(d)(5)(iii)?<br />
b<br />
If the answer to line 15a is “Yes,” enter the amount of foreign goodwill or going concern value<br />
transferred $<br />
Yes<br />
No<br />
16<br />
Was cash the only property transferred? Yes No<br />
17a Was intangible property (within the meaning of section 936(h)(3)(B)) transferred as a result of the<br />
transaction?<br />
b<br />
If “Yes,” describe the nature of the rights to the intangible property that was transferred as a result of the<br />
transaction:<br />
Yes<br />
No<br />
Form 926 (Rev. 12-2008)
TF RNXP1001.1<br />
926<br />
Form OMB No. 1545-0026<br />
(Rev. December 2008)<br />
Department of the Treasury<br />
Internal Revenue Service<br />
<strong>Return</strong> by a U.S. Transferor of Property<br />
to a Foreign Corporation<br />
Attach to your income tax return for the year of the transfer or distribution.<br />
Attachment<br />
Sequence No. 128<br />
Part I U.S. Transferor Information (see instructions)<br />
Name of transferor<br />
Identifying number (see instructions)<br />
THE MCKNIGHT FOUNDATION 41-0754835<br />
1 If the transferor was a corporation, complete questions 1a through 1d.<br />
a If the transfer was a section 361(a) or (b) transfer, was the transferor controlled (under section 368(c)) by<br />
5 or fewer domestic corporations?<br />
N/A<br />
Yes<br />
b Did the transferor remain in existence after the transfer?<br />
X Yes<br />
If not, list the controlling shareholder(s) and their identifying number(s):<br />
No<br />
No<br />
Controlling shareholder<br />
Identifying number<br />
c<br />
If the transferor was a member of an affiliated group filing a consolidated return, was it the parent<br />
corporation?<br />
N/A<br />
If not, list the name and employer identification number (EIN) of the parent corporation:<br />
Yes<br />
No<br />
Name of parent corporation<br />
EIN of parent corporation<br />
d Have basis adjustments under section 367(a)(5) been made?<br />
Yes X No<br />
2<br />
a<br />
If the transferor was a partner in a partnership that was the actual transferor (but is not treated as such under section 367),<br />
complete questions 2a through 2d.<br />
List the name and EIN of the transferor’s partnership:<br />
Name of partnership<br />
EIN of partnership<br />
COMMONFUND CAPITAL INTERNATIONAL PARTNERS V LP 16-1720038<br />
b Did the partner pick up its pro rata share of gain on the transfer of partnership assets?<br />
X Yes No<br />
c Is the partner disposing of its entire interest in the partnership?<br />
Yes X No<br />
d Is the partner disposing of an interest in a limited partnership that is regularly traded on an established<br />
securities market?<br />
Yes X No<br />
Part II Transferee Foreign Corporation Information (see instructions)<br />
3 Name of transferee (foreign corporation) 4 Identifying number, if any<br />
NORDIC CAPITAL VI ALPHA LP 98-0479223<br />
5 Address (including country)<br />
P.O. BOX 87, 22 GRENVILLE STREET, ST. HELIER, JERSEY JE4 8PX, CHANNEL ISLANDS<br />
6 Country code of country of incorporation or organization (see instructions)<br />
CHANNEL ISLANDS<br />
7 Foreign law characterization (see instructions)<br />
CORPORATION<br />
8 Is the transferee foreign corporation a controlled foreign corporation? Yes X No<br />
For Paperwork Reduction Act Notice, see separate instructions.<br />
Form 926 (Rev. 12-2008)<br />
ISA
TF RNXP1001.2<br />
Form 926 (Rev. 12-2008)<br />
Page 2<br />
Part III<br />
Information Regarding Transfer of Property (see instructions)<br />
Cash<br />
Type of<br />
property<br />
(a)<br />
Date of<br />
transfer<br />
(b)<br />
Description of<br />
property<br />
(c)<br />
Fair market value on<br />
date of transfer<br />
VARIOUS 842,341<br />
(d)<br />
Cost or other<br />
basis<br />
(e)<br />
Gain recognized on<br />
transfer<br />
Stock and<br />
securities<br />
Installment<br />
obligations,<br />
account<br />
receivables or<br />
similar property<br />
Foreign currency<br />
or other property<br />
denominated in<br />
foreign currency<br />
Inventory<br />
Assets subject to<br />
depreciation<br />
recapture (see<br />
Temp. Regs. sec.<br />
1.367(a)-4T(b))<br />
Tangible property<br />
used in trade or<br />
business not listed<br />
under another<br />
category<br />
Intangible<br />
property<br />
Property to be<br />
leased (as<br />
described in<br />
Temp. Regs. sec.<br />
1.367(a)-4T(c))<br />
Property to be<br />
sold (as<br />
described in<br />
Temp. Regs. sec.<br />
1.367(a)-4T(d))<br />
Transfers of oil and<br />
gas working interests<br />
(as described in<br />
Temp. Regs. sec.<br />
1.367(a)-4T(e))<br />
Other property<br />
Supplemental Information Required To Be Reported (see instructions):<br />
Form 926 (Rev. 12-2008)
TF RNXP1001.3<br />
Form 926 (Rev. 12-2008)<br />
Page 3<br />
Part IV<br />
Additional Information Regarding Transfer of Property (see instructions)<br />
9 Enter the transferor’s interest in the foreign transferee corporation before and after the transfer:<br />
(a) Before<br />
% (b) After<br />
%<br />
10<br />
Type of nonrecognition transaction (see instructions)<br />
IRC 351<br />
11 Indicate whether any transfer reported in Part III is subject to any of the following:<br />
a Gain recognition under section 904(f)(3)<br />
b Gain recognition under section 904(f)(5)(F)<br />
c Recapture under section 1503(d)<br />
d Exchange gain under section 987<br />
12<br />
13<br />
a<br />
b<br />
c<br />
d<br />
Did this transfer result from a change in the classification of the transferee to that of a foreign corporation?<br />
Indicate whether the transferor was required to recognize income under Temporary Regulations sections<br />
1.367(a)-4T through 1.367(a)-6T for any of the following:<br />
Tainted property<br />
Depreciation recapture<br />
Branch loss recapture<br />
Any other income recognition provision contained in the above-referenced regulations<br />
Yes<br />
Yes<br />
Yes<br />
Yes<br />
Yes<br />
Yes<br />
Yes<br />
Yes<br />
Yes<br />
No<br />
No<br />
No<br />
No<br />
No<br />
No<br />
No<br />
No<br />
No<br />
14<br />
Did the transferor transfer assets which qualify for the trade or business exception under section 367(a)(3)?<br />
Yes<br />
No<br />
15a Did the transferor transfer foreign goodwill or going concern value as defined in Temporary Regulations<br />
section 1.367(a)-1T(d)(5)(iii)?<br />
b<br />
If the answer to line 15a is “Yes,” enter the amount of foreign goodwill or going concern value<br />
transferred $<br />
Yes<br />
No<br />
16<br />
Was cash the only property transferred? Yes No<br />
17a Was intangible property (within the meaning of section 936(h)(3)(B)) transferred as a result of the<br />
transaction?<br />
b<br />
If “Yes,” describe the nature of the rights to the intangible property that was transferred as a result of the<br />
transaction:<br />
Yes<br />
No<br />
Form 926 (Rev. 12-2008)
TF RNXP1001.1<br />
926<br />
Form OMB No. 1545-0026<br />
(Rev. December 2008)<br />
Department of the Treasury<br />
Internal Revenue Service<br />
<strong>Return</strong> by a U.S. Transferor of Property<br />
to a Foreign Corporation<br />
Attach to your income tax return for the year of the transfer or distribution.<br />
Attachment<br />
Sequence No. 128<br />
Part I U.S. Transferor Information (see instructions)<br />
Name of transferor<br />
Identifying number (see instructions)<br />
THE MCKNIGHT FOUNDATION 41-0754835<br />
1 If the transferor was a corporation, complete questions 1a through 1d.<br />
a If the transfer was a section 361(a) or (b) transfer, was the transferor controlled (under section 368(c)) by<br />
5 or fewer domestic corporations?<br />
N/A<br />
Yes<br />
b Did the transferor remain in existence after the transfer?<br />
X Yes<br />
If not, list the controlling shareholder(s) and their identifying number(s):<br />
No<br />
No<br />
Controlling shareholder<br />
Identifying number<br />
c<br />
If the transferor was a member of an affiliated group filing a consolidated return, was it the parent<br />
corporation?<br />
N/A<br />
If not, list the name and employer identification number (EIN) of the parent corporation:<br />
Yes<br />
No<br />
Name of parent corporation<br />
EIN of parent corporation<br />
d Have basis adjustments under section 367(a)(5) been made?<br />
Yes X No<br />
2<br />
a<br />
If the transferor was a partner in a partnership that was the actual transferor (but is not treated as such under section 367),<br />
complete questions 2a through 2d.<br />
List the name and EIN of the transferor’s partnership:<br />
Name of partnership<br />
EIN of partnership<br />
COMMONFUND CAPITAL INTERNATIONAL PARTNERS V LP 16-1720038<br />
b Did the partner pick up its pro rata share of gain on the transfer of partnership assets?<br />
X Yes No<br />
c Is the partner disposing of its entire interest in the partnership?<br />
Yes X No<br />
d Is the partner disposing of an interest in a limited partnership that is regularly traded on an established<br />
securities market?<br />
Yes X No<br />
Part II Transferee Foreign Corporation Information (see instructions)<br />
3 Name of transferee (foreign corporation) 4 Identifying number, if any<br />
P4 SUB LP 1<br />
N/A<br />
5 Address (including country)<br />
TRAFALGAR COURT, LES BANQUES, ST PETER PORT, GUERNSEY, CHANNEL ISLANDS<br />
6 Country code of country of incorporation or organization (see instructions)<br />
CHANNEL ISLANDS<br />
7 Foreign law characterization (see instructions)<br />
CORPORATION<br />
8 Is the transferee foreign corporation a controlled foreign corporation? Yes X No<br />
For Paperwork Reduction Act Notice, see separate instructions.<br />
Form 926 (Rev. 12-2008)<br />
ISA
TF RNXP1001.2<br />
Form 926 (Rev. 12-2008)<br />
Page 2<br />
Part III<br />
Information Regarding Transfer of Property (see instructions)<br />
Cash<br />
Type of<br />
property<br />
(a)<br />
Date of<br />
transfer<br />
(b)<br />
Description of<br />
property<br />
(c)<br />
Fair market value on<br />
date of transfer<br />
VARIOUS 799,060<br />
(d)<br />
Cost or other<br />
basis<br />
(e)<br />
Gain recognized on<br />
transfer<br />
Stock and<br />
securities<br />
Installment<br />
obligations,<br />
account<br />
receivables or<br />
similar property<br />
Foreign currency<br />
or other property<br />
denominated in<br />
foreign currency<br />
Inventory<br />
Assets subject to<br />
depreciation<br />
recapture (see<br />
Temp. Regs. sec.<br />
1.367(a)-4T(b))<br />
Tangible property<br />
used in trade or<br />
business not listed<br />
under another<br />
category<br />
Intangible<br />
property<br />
Property to be<br />
leased (as<br />
described in<br />
Temp. Regs. sec.<br />
1.367(a)-4T(c))<br />
Property to be<br />
sold (as<br />
described in<br />
Temp. Regs. sec.<br />
1.367(a)-4T(d))<br />
Transfers of oil and<br />
gas working interests<br />
(as described in<br />
Temp. Regs. sec.<br />
1.367(a)-4T(e))<br />
Other property<br />
Supplemental Information Required To Be Reported (see instructions):<br />
Form 926 (Rev. 12-2008)
TF RNXP1001.3<br />
Form 926 (Rev. 12-2008)<br />
Page 3<br />
Part IV<br />
Additional Information Regarding Transfer of Property (see instructions)<br />
9 Enter the transferor’s interest in the foreign transferee corporation before and after the transfer:<br />
(a) Before<br />
% (b) After<br />
%<br />
10<br />
Type of nonrecognition transaction (see instructions)<br />
IRC 351<br />
11 Indicate whether any transfer reported in Part III is subject to any of the following:<br />
a Gain recognition under section 904(f)(3)<br />
b Gain recognition under section 904(f)(5)(F)<br />
c Recapture under section 1503(d)<br />
d Exchange gain under section 987<br />
12<br />
13<br />
a<br />
b<br />
c<br />
d<br />
Did this transfer result from a change in the classification of the transferee to that of a foreign corporation?<br />
Indicate whether the transferor was required to recognize income under Temporary Regulations sections<br />
1.367(a)-4T through 1.367(a)-6T for any of the following:<br />
Tainted property<br />
Depreciation recapture<br />
Branch loss recapture<br />
Any other income recognition provision contained in the above-referenced regulations<br />
Yes<br />
Yes<br />
Yes<br />
Yes<br />
Yes<br />
Yes<br />
Yes<br />
Yes<br />
Yes<br />
No<br />
No<br />
No<br />
No<br />
No<br />
No<br />
No<br />
No<br />
No<br />
14<br />
Did the transferor transfer assets which qualify for the trade or business exception under section 367(a)(3)?<br />
Yes<br />
No<br />
15a Did the transferor transfer foreign goodwill or going concern value as defined in Temporary Regulations<br />
section 1.367(a)-1T(d)(5)(iii)?<br />
b<br />
If the answer to line 15a is “Yes,” enter the amount of foreign goodwill or going concern value<br />
transferred $<br />
Yes<br />
No<br />
16<br />
Was cash the only property transferred? Yes No<br />
17a Was intangible property (within the meaning of section 936(h)(3)(B)) transferred as a result of the<br />
transaction?<br />
b<br />
If “Yes,” describe the nature of the rights to the intangible property that was transferred as a result of the<br />
transaction:<br />
Yes<br />
No<br />
Form 926 (Rev. 12-2008)
TF RNXP1001.1<br />
926<br />
Form OMB No. 1545-0026<br />
(Rev. December 2008)<br />
Department of the Treasury<br />
Internal Revenue Service<br />
<strong>Return</strong> by a U.S. Transferor of Property<br />
to a Foreign Corporation<br />
Attach to your income tax return for the year of the transfer or distribution.<br />
Attachment<br />
Sequence No. 128<br />
Part I U.S. Transferor Information (see instructions)<br />
Name of transferor<br />
Identifying number (see instructions)<br />
THE MCKNIGHT FOUNDATION 41-0754835<br />
1 If the transferor was a corporation, complete questions 1a through 1d.<br />
a If the transfer was a section 361(a) or (b) transfer, was the transferor controlled (under section 368(c)) by<br />
5 or fewer domestic corporations?<br />
N/A<br />
Yes<br />
b Did the transferor remain in existence after the transfer?<br />
X Yes<br />
If not, list the controlling shareholder(s) and their identifying number(s):<br />
No<br />
No<br />
Controlling shareholder<br />
Identifying number<br />
c<br />
If the transferor was a member of an affiliated group filing a consolidated return, was it the parent<br />
corporation?<br />
N/A<br />
If not, list the name and employer identification number (EIN) of the parent corporation:<br />
Yes<br />
No<br />
Name of parent corporation<br />
EIN of parent corporation<br />
d Have basis adjustments under section 367(a)(5) been made?<br />
Yes X No<br />
2<br />
a<br />
If the transferor was a partner in a partnership that was the actual transferor (but is not treated as such under section 367),<br />
complete questions 2a through 2d.<br />
List the name and EIN of the transferor’s partnership:<br />
Name of partnership<br />
EIN of partnership<br />
COMMONFUND CAPITAL INTERNATIONAL PARTNERS V LP 16-1720038<br />
b Did the partner pick up its pro rata share of gain on the transfer of partnership assets?<br />
X Yes No<br />
c Is the partner disposing of its entire interest in the partnership?<br />
Yes X No<br />
d Is the partner disposing of an interest in a limited partnership that is regularly traded on an established<br />
securities market?<br />
Yes X No<br />
Part II Transferee Foreign Corporation Information (see instructions)<br />
3 Name of transferee (foreign corporation) 4 Identifying number, if any<br />
AFFINITY ASIA PACIFIC III LP 98-0519632<br />
5 Address (including country)<br />
CRICKET SQUARE, HUTCHINS DRIVE, P.O. BOX 2681, GRAND CAYMAN KY1-1111, CAYMAN ISLANDS<br />
6 Country code of country of incorporation or organization (see instructions)<br />
CAYMAN ISLANDS<br />
7 Foreign law characterization (see instructions)<br />
CORPORATION<br />
8 Is the transferee foreign corporation a controlled foreign corporation? Yes X No<br />
For Paperwork Reduction Act Notice, see separate instructions.<br />
Form 926 (Rev. 12-2008)<br />
ISA
TF RNXP1001.2<br />
Form 926 (Rev. 12-2008)<br />
Page 2<br />
Part III<br />
Information Regarding Transfer of Property (see instructions)<br />
Cash<br />
Type of<br />
property<br />
(a)<br />
Date of<br />
transfer<br />
(b)<br />
Description of<br />
property<br />
(c)<br />
Fair market value on<br />
date of transfer<br />
VARIOUS 226,518<br />
(d)<br />
Cost or other<br />
basis<br />
(e)<br />
Gain recognized on<br />
transfer<br />
Stock and<br />
securities<br />
Installment<br />
obligations,<br />
account<br />
receivables or<br />
similar property<br />
Foreign currency<br />
or other property<br />
denominated in<br />
foreign currency<br />
Inventory<br />
Assets subject to<br />
depreciation<br />
recapture (see<br />
Temp. Regs. sec.<br />
1.367(a)-4T(b))<br />
Tangible property<br />
used in trade or<br />
business not listed<br />
under another<br />
category<br />
Intangible<br />
property<br />
Property to be<br />
leased (as<br />
described in<br />
Temp. Regs. sec.<br />
1.367(a)-4T(c))<br />
Property to be<br />
sold (as<br />
described in<br />
Temp. Regs. sec.<br />
1.367(a)-4T(d))<br />
Transfers of oil and<br />
gas working interests<br />
(as described in<br />
Temp. Regs. sec.<br />
1.367(a)-4T(e))<br />
Other property<br />
Supplemental Information Required To Be Reported (see instructions):<br />
Form 926 (Rev. 12-2008)
TF RNXP1001.3<br />
Form 926 (Rev. 12-2008)<br />
Page 3<br />
Part IV<br />
Additional Information Regarding Transfer of Property (see instructions)<br />
9 Enter the transferor’s interest in the foreign transferee corporation before and after the transfer:<br />
(a) Before<br />
% (b) After<br />
%<br />
10<br />
Type of nonrecognition transaction (see instructions)<br />
IRC 351<br />
11 Indicate whether any transfer reported in Part III is subject to any of the following:<br />
a Gain recognition under section 904(f)(3)<br />
b Gain recognition under section 904(f)(5)(F)<br />
c Recapture under section 1503(d)<br />
d Exchange gain under section 987<br />
12<br />
13<br />
a<br />
b<br />
c<br />
d<br />
Did this transfer result from a change in the classification of the transferee to that of a foreign corporation?<br />
Indicate whether the transferor was required to recognize income under Temporary Regulations sections<br />
1.367(a)-4T through 1.367(a)-6T for any of the following:<br />
Tainted property<br />
Depreciation recapture<br />
Branch loss recapture<br />
Any other income recognition provision contained in the above-referenced regulations<br />
Yes<br />
Yes<br />
Yes<br />
Yes<br />
Yes<br />
Yes<br />
Yes<br />
Yes<br />
Yes<br />
No<br />
No<br />
No<br />
No<br />
No<br />
No<br />
No<br />
No<br />
No<br />
14<br />
Did the transferor transfer assets which qualify for the trade or business exception under section 367(a)(3)?<br />
Yes<br />
No<br />
15a Did the transferor transfer foreign goodwill or going concern value as defined in Temporary Regulations<br />
section 1.367(a)-1T(d)(5)(iii)?<br />
b<br />
If the answer to line 15a is “Yes,” enter the amount of foreign goodwill or going concern value<br />
transferred $<br />
Yes<br />
No<br />
16<br />
Was cash the only property transferred? Yes No<br />
17a Was intangible property (within the meaning of section 936(h)(3)(B)) transferred as a result of the<br />
transaction?<br />
b<br />
If “Yes,” describe the nature of the rights to the intangible property that was transferred as a result of the<br />
transaction:<br />
Yes<br />
No<br />
Form 926 (Rev. 12-2008)
TF RNXP1001.1<br />
926<br />
Form OMB No. 1545-0026<br />
(Rev. December 2008)<br />
Department of the Treasury<br />
Internal Revenue Service<br />
<strong>Return</strong> by a U.S. Transferor of Property<br />
to a Foreign Corporation<br />
Attach to your income tax return for the year of the transfer or distribution.<br />
Attachment<br />
Sequence No. 128<br />
Part I U.S. Transferor Information (see instructions)<br />
Name of transferor<br />
Identifying number (see instructions)<br />
THE MCKNIGHT FOUNDATION 41-0754835<br />
1 If the transferor was a corporation, complete questions 1a through 1d.<br />
a If the transfer was a section 361(a) or (b) transfer, was the transferor controlled (under section 368(c)) by<br />
5 or fewer domestic corporations?<br />
N/A<br />
Yes<br />
b Did the transferor remain in existence after the transfer?<br />
X Yes<br />
If not, list the controlling shareholder(s) and their identifying number(s):<br />
No<br />
No<br />
Controlling shareholder<br />
Identifying number<br />
c<br />
If the transferor was a member of an affiliated group filing a consolidated return, was it the parent<br />
corporation?<br />
N/A<br />
If not, list the name and employer identification number (EIN) of the parent corporation:<br />
Yes<br />
No<br />
Name of parent corporation<br />
EIN of parent corporation<br />
d Have basis adjustments under section 367(a)(5) been made?<br />
Yes X No<br />
2<br />
a<br />
If the transferor was a partner in a partnership that was the actual transferor (but is not treated as such under section 367),<br />
complete questions 2a through 2d.<br />
List the name and EIN of the transferor’s partnership:<br />
Name of partnership<br />
EIN of partnership<br />
COMMONFUND CAPITAL INTERNATIONAL PARTNERS V LP 16-1720038<br />
b Did the partner pick up its pro rata share of gain on the transfer of partnership assets?<br />
X Yes No<br />
c Is the partner disposing of its entire interest in the partnership?<br />
Yes X No<br />
d Is the partner disposing of an interest in a limited partnership that is regularly traded on an established<br />
securities market?<br />
Yes X No<br />
Part II Transferee Foreign Corporation Information (see instructions)<br />
3 Name of transferee (foreign corporation) 4 Identifying number, if any<br />
PEEPUL CAPITAL FUND II, LLC<br />
N/A<br />
5 Address (including country)<br />
C/O KROSS BORDER TRUST SERVICES LIMITED, MANOR HOUSE, 1ST FLOOR, CNR ST GEORGE/CHAZAL STREETS, PORT LOUIS, MAURITIUS<br />
6 Country code of country of incorporation or organization (see instructions)<br />
MAURITIUS<br />
7 Foreign law characterization (see instructions)<br />
CORPORATION<br />
8 Is the transferee foreign corporation a controlled foreign corporation? Yes X No<br />
For Paperwork Reduction Act Notice, see separate instructions.<br />
Form 926 (Rev. 12-2008)<br />
ISA
TF RNXP1001.2<br />
Form 926 (Rev. 12-2008)<br />
Page 2<br />
Part III<br />
Information Regarding Transfer of Property (see instructions)<br />
Cash<br />
Type of<br />
property<br />
(a)<br />
Date of<br />
transfer<br />
(b)<br />
Description of<br />
property<br />
(c)<br />
Fair market value on<br />
date of transfer<br />
VARIOUS 164,051<br />
(d)<br />
Cost or other<br />
basis<br />
(e)<br />
Gain recognized on<br />
transfer<br />
Stock and<br />
securities<br />
Installment<br />
obligations,<br />
account<br />
receivables or<br />
similar property<br />
Foreign currency<br />
or other property<br />
denominated in<br />
foreign currency<br />
Inventory<br />
Assets subject to<br />
depreciation<br />
recapture (see<br />
Temp. Regs. sec.<br />
1.367(a)-4T(b))<br />
Tangible property<br />
used in trade or<br />
business not listed<br />
under another<br />
category<br />
Intangible<br />
property<br />
Property to be<br />
leased (as<br />
described in<br />
Temp. Regs. sec.<br />
1.367(a)-4T(c))<br />
Property to be<br />
sold (as<br />
described in<br />
Temp. Regs. sec.<br />
1.367(a)-4T(d))<br />
Transfers of oil and<br />
gas working interests<br />
(as described in<br />
Temp. Regs. sec.<br />
1.367(a)-4T(e))<br />
Other property<br />
Supplemental Information Required To Be Reported (see instructions):<br />
Form 926 (Rev. 12-2008)
TF RNXP1001.3<br />
Form 926 (Rev. 12-2008)<br />
Page 3<br />
Part IV<br />
Additional Information Regarding Transfer of Property (see instructions)<br />
9 Enter the transferor’s interest in the foreign transferee corporation before and after the transfer:<br />
(a) Before<br />
% (b) After<br />
%<br />
10<br />
Type of nonrecognition transaction (see instructions)<br />
IRC 351<br />
11 Indicate whether any transfer reported in Part III is subject to any of the following:<br />
a Gain recognition under section 904(f)(3)<br />
b Gain recognition under section 904(f)(5)(F)<br />
c Recapture under section 1503(d)<br />
d Exchange gain under section 987<br />
12<br />
13<br />
a<br />
b<br />
c<br />
d<br />
Did this transfer result from a change in the classification of the transferee to that of a foreign corporation?<br />
Indicate whether the transferor was required to recognize income under Temporary Regulations sections<br />
1.367(a)-4T through 1.367(a)-6T for any of the following:<br />
Tainted property<br />
Depreciation recapture<br />
Branch loss recapture<br />
Any other income recognition provision contained in the above-referenced regulations<br />
Yes<br />
Yes<br />
Yes<br />
Yes<br />
Yes<br />
Yes<br />
Yes<br />
Yes<br />
Yes<br />
No<br />
No<br />
No<br />
No<br />
No<br />
No<br />
No<br />
No<br />
No<br />
14<br />
Did the transferor transfer assets which qualify for the trade or business exception under section 367(a)(3)?<br />
Yes<br />
No<br />
15a Did the transferor transfer foreign goodwill or going concern value as defined in Temporary Regulations<br />
section 1.367(a)-1T(d)(5)(iii)?<br />
b<br />
If the answer to line 15a is “Yes,” enter the amount of foreign goodwill or going concern value<br />
transferred $<br />
Yes<br />
No<br />
16<br />
Was cash the only property transferred? Yes No<br />
17a Was intangible property (within the meaning of section 936(h)(3)(B)) transferred as a result of the<br />
transaction?<br />
b<br />
If “Yes,” describe the nature of the rights to the intangible property that was transferred as a result of the<br />
transaction:<br />
Yes<br />
No<br />
Form 926 (Rev. 12-2008)
TF RNXP1001.1<br />
926<br />
Form OMB No. 1545-0026<br />
(Rev. December 2008)<br />
Department of the Treasury<br />
Internal Revenue Service<br />
<strong>Return</strong> by a U.S. Transferor of Property<br />
to a Foreign Corporation<br />
Attach to your income tax return for the year of the transfer or distribution.<br />
Attachment<br />
Sequence No. 128<br />
Part I U.S. Transferor Information (see instructions)<br />
Name of transferor<br />
Identifying number (see instructions)<br />
THE MCKNIGHT FOUNDATION 41-0754835<br />
1 If the transferor was a corporation, complete questions 1a through 1d.<br />
a If the transfer was a section 361(a) or (b) transfer, was the transferor controlled (under section 368(c)) by<br />
5 or fewer domestic corporations?<br />
N/A<br />
Yes<br />
b Did the transferor remain in existence after the transfer?<br />
X Yes<br />
If not, list the controlling shareholder(s) and their identifying number(s):<br />
No<br />
No<br />
Controlling shareholder<br />
Identifying number<br />
c<br />
If the transferor was a member of an affiliated group filing a consolidated return, was it the parent<br />
corporation?<br />
N/A<br />
If not, list the name and employer identification number (EIN) of the parent corporation:<br />
Yes<br />
No<br />
Name of parent corporation<br />
EIN of parent corporation<br />
d Have basis adjustments under section 367(a)(5) been made?<br />
Yes X No<br />
2<br />
a<br />
If the transferor was a partner in a partnership that was the actual transferor (but is not treated as such under section 367),<br />
complete questions 2a through 2d.<br />
List the name and EIN of the transferor’s partnership:<br />
Name of partnership<br />
EIN of partnership<br />
COMMONFUND CAPITAL INTERNATIONAL PARTNERS V LP 16-1720038<br />
b Did the partner pick up its pro rata share of gain on the transfer of partnership assets?<br />
X Yes No<br />
c Is the partner disposing of its entire interest in the partnership?<br />
Yes X No<br />
d Is the partner disposing of an interest in a limited partnership that is regularly traded on an established<br />
securities market?<br />
Yes X No<br />
Part II Transferee Foreign Corporation Information (see instructions)<br />
3 Name of transferee (foreign corporation) 4 Identifying number, if any<br />
APAX EUROPE VII-A FEEDER FUND<br />
N/A<br />
5 Address (including country)<br />
THIRD FLOOR, ROYAL BANK PLACE, 1 GLATEGNY ESPLANADE, GUERNSEY, GY1 2HJ<br />
6 Country code of country of incorporation or organization (see instructions)<br />
GUERNSEY<br />
7 Foreign law characterization (see instructions)<br />
PARTNERSHIP<br />
8 Is the transferee foreign corporation a controlled foreign corporation? Yes X No<br />
For Paperwork Reduction Act Notice, see separate instructions.<br />
Form 926 (Rev. 12-2008)<br />
ISA
TF RNXP1001.2<br />
Form 926 (Rev. 12-2008)<br />
Page 2<br />
Part III<br />
Information Regarding Transfer of Property (see instructions)<br />
Cash<br />
Type of<br />
property<br />
(a)<br />
Date of<br />
transfer<br />
(b)<br />
Description of<br />
property<br />
(c)<br />
Fair market value on<br />
date of transfer<br />
VARIOUS 363,109<br />
(d)<br />
Cost or other<br />
basis<br />
(e)<br />
Gain recognized on<br />
transfer<br />
Stock and<br />
securities<br />
Installment<br />
obligations,<br />
account<br />
receivables or<br />
similar property<br />
Foreign currency<br />
or other property<br />
denominated in<br />
foreign currency<br />
Inventory<br />
Assets subject to<br />
depreciation<br />
recapture (see<br />
Temp. Regs. sec.<br />
1.367(a)-4T(b))<br />
Tangible property<br />
used in trade or<br />
business not listed<br />
under another<br />
category<br />
Intangible<br />
property<br />
Property to be<br />
leased (as<br />
described in<br />
Temp. Regs. sec.<br />
1.367(a)-4T(c))<br />
Property to be<br />
sold (as<br />
described in<br />
Temp. Regs. sec.<br />
1.367(a)-4T(d))<br />
Transfers of oil and<br />
gas working interests<br />
(as described in<br />
Temp. Regs. sec.<br />
1.367(a)-4T(e))<br />
Other property<br />
Supplemental Information Required To Be Reported (see instructions):<br />
Form 926 (Rev. 12-2008)
TF RNXP1001.3<br />
Form 926 (Rev. 12-2008)<br />
Page 3<br />
Part IV<br />
Additional Information Regarding Transfer of Property (see instructions)<br />
9 Enter the transferor’s interest in the foreign transferee corporation before and after the transfer:<br />
(a) Before<br />
% (b) After<br />
%<br />
10<br />
Type of nonrecognition transaction (see instructions)<br />
IRC 351<br />
11 Indicate whether any transfer reported in Part III is subject to any of the following:<br />
a Gain recognition under section 904(f)(3)<br />
b Gain recognition under section 904(f)(5)(F)<br />
c Recapture under section 1503(d)<br />
d Exchange gain under section 987<br />
12<br />
13<br />
a<br />
b<br />
c<br />
d<br />
Did this transfer result from a change in the classification of the transferee to that of a foreign corporation?<br />
Indicate whether the transferor was required to recognize income under Temporary Regulations sections<br />
1.367(a)-4T through 1.367(a)-6T for any of the following:<br />
Tainted property<br />
Depreciation recapture<br />
Branch loss recapture<br />
Any other income recognition provision contained in the above-referenced regulations<br />
Yes<br />
Yes<br />
Yes<br />
Yes<br />
Yes<br />
Yes<br />
Yes<br />
Yes<br />
Yes<br />
No<br />
No<br />
No<br />
No<br />
No<br />
No<br />
No<br />
No<br />
No<br />
14<br />
Did the transferor transfer assets which qualify for the trade or business exception under section 367(a)(3)?<br />
Yes<br />
No<br />
15a Did the transferor transfer foreign goodwill or going concern value as defined in Temporary Regulations<br />
section 1.367(a)-1T(d)(5)(iii)?<br />
b<br />
If the answer to line 15a is “Yes,” enter the amount of foreign goodwill or going concern value<br />
transferred $<br />
Yes<br />
No<br />
16<br />
Was cash the only property transferred? Yes No<br />
17a Was intangible property (within the meaning of section 936(h)(3)(B)) transferred as a result of the<br />
transaction?<br />
b<br />
If “Yes,” describe the nature of the rights to the intangible property that was transferred as a result of the<br />
transaction:<br />
Yes<br />
No<br />
Form 926 (Rev. 12-2008)
TF RNXP1001.1<br />
926<br />
Form OMB No. 1545-0026<br />
(Rev. December 2008)<br />
Department of the Treasury<br />
Internal Revenue Service<br />
<strong>Return</strong> by a U.S. Transferor of Property<br />
to a Foreign Corporation<br />
Attach to your income tax return for the year of the transfer or distribution.<br />
Attachment<br />
Sequence No. 128<br />
Part I U.S. Transferor Information (see instructions)<br />
Name of transferor<br />
Identifying number (see instructions)<br />
THE MCKNIGHT FOUNDATION 41-0754835<br />
1 If the transferor was a corporation, complete questions 1a through 1d.<br />
a If the transfer was a section 361(a) or (b) transfer, was the transferor controlled (under section 368(c)) by<br />
5 or fewer domestic corporations?<br />
N/A<br />
Yes<br />
b Did the transferor remain in existence after the transfer?<br />
X Yes<br />
If not, list the controlling shareholder(s) and their identifying number(s):<br />
No<br />
No<br />
Controlling shareholder<br />
Identifying number<br />
c<br />
If the transferor was a member of an affiliated group filing a consolidated return, was it the parent<br />
corporation?<br />
N/A<br />
If not, list the name and employer identification number (EIN) of the parent corporation:<br />
Yes<br />
No<br />
Name of parent corporation<br />
EIN of parent corporation<br />
d Have basis adjustments under section 367(a)(5) been made?<br />
X Yes No<br />
2<br />
a<br />
If the transferor was a partner in a partnership that was the actual transferor (but is not treated as such under section 367),<br />
complete questions 2a through 2d.<br />
List the name and EIN of the transferor’s partnership:<br />
Name of partnership<br />
EIN of partnership<br />
BAIN CAPITAL ASIA FUND, LP 98-0518907<br />
b Did the partner pick up its pro rata share of gain on the transfer of partnership assets?<br />
X Yes No<br />
c Is the partner disposing of its entire interest in the partnership?<br />
Yes X No<br />
d Is the partner disposing of an interest in a limited partnership that is regularly traded on an established<br />
securities market?<br />
Yes X No<br />
Part II Transferee Foreign Corporation Information (see instructions)<br />
3 Name of transferee (foreign corporation) 4 Identifying number, if any<br />
IDEAL STANDARD INTERNATIONAL TOPCO SCA 98-0556615<br />
5 Address (including country)<br />
9A PARC D'ACTIVITE SYRDALL L'5365 MUNSBACH, LUXEMBOURG<br />
6 Country code of country of incorporation or organization (see instructions)<br />
LUXEMBOURG<br />
7 Foreign law characterization (see instructions)<br />
CORPORATION<br />
8 Is the transferee foreign corporation a controlled foreign corporation? Yes X No<br />
For Paperwork Reduction Act Notice, see separate instructions.<br />
Form 926 (Rev. 12-2008)<br />
ISA
TF RNXP1001.2<br />
Form 926 (Rev. 12-2008)<br />
Page 2<br />
Part III<br />
Information Regarding Transfer of Property (see instructions)<br />
Cash<br />
Type of<br />
property<br />
(a)<br />
Date of<br />
transfer<br />
(b)<br />
Description of<br />
property<br />
(c)<br />
Fair market value on<br />
date of transfer<br />
10/31/2007 33,301<br />
(d)<br />
Cost or other<br />
basis<br />
(e)<br />
Gain recognized on<br />
transfer<br />
Stock and<br />
securities<br />
Installment<br />
obligations,<br />
account<br />
receivables or<br />
similar property<br />
Foreign currency<br />
or other property<br />
denominated in<br />
foreign currency<br />
Inventory<br />
Assets subject to<br />
depreciation<br />
recapture (see<br />
Temp. Regs. sec.<br />
1.367(a)-4T(b))<br />
Tangible property<br />
used in trade or<br />
business not listed<br />
under another<br />
category<br />
Intangible<br />
property<br />
Property to be<br />
leased (as<br />
described in<br />
Temp. Regs. sec.<br />
1.367(a)-4T(c))<br />
Property to be<br />
sold (as<br />
described in<br />
Temp. Regs. sec.<br />
1.367(a)-4T(d))<br />
Transfers of oil and<br />
gas working interests<br />
(as described in<br />
Temp. Regs. sec.<br />
1.367(a)-4T(e))<br />
Other property<br />
Supplemental Information Required To Be Reported (see instructions):<br />
Form 926 (Rev. 12-2008)
TF RNXP1001.3<br />
Form 926 (Rev. 12-2008)<br />
Page 3<br />
Part IV<br />
Additional Information Regarding Transfer of Property (see instructions)<br />
9 Enter the transferor’s interest in the foreign transferee corporation before and after the transfer:<br />
(a) Before<br />
% (b) After<br />
%<br />
10<br />
Type of nonrecognition transaction (see instructions)<br />
IRC 351<br />
11 Indicate whether any transfer reported in Part III is subject to any of the following:<br />
a Gain recognition under section 904(f)(3)<br />
b Gain recognition under section 904(f)(5)(F)<br />
c Recapture under section 1503(d)<br />
d Exchange gain under section 987<br />
12<br />
13<br />
a<br />
b<br />
c<br />
d<br />
Did this transfer result from a change in the classification of the transferee to that of a foreign corporation?<br />
Indicate whether the transferor was required to recognize income under Temporary Regulations sections<br />
1.367(a)-4T through 1.367(a)-6T for any of the following:<br />
Tainted property<br />
Depreciation recapture<br />
Branch loss recapture<br />
Any other income recognition provision contained in the above-referenced regulations<br />
Yes<br />
Yes<br />
Yes<br />
Yes<br />
Yes<br />
Yes<br />
Yes<br />
Yes<br />
Yes<br />
No<br />
No<br />
No<br />
No<br />
No<br />
No<br />
No<br />
No<br />
No<br />
14<br />
Did the transferor transfer assets which qualify for the trade or business exception under section 367(a)(3)?<br />
Yes<br />
No<br />
15a Did the transferor transfer foreign goodwill or going concern value as defined in Temporary Regulations<br />
section 1.367(a)-1T(d)(5)(iii)?<br />
b<br />
If the answer to line 15a is “Yes,” enter the amount of foreign goodwill or going concern value<br />
transferred $<br />
Yes<br />
No<br />
16<br />
Was cash the only property transferred? Yes No<br />
17a Was intangible property (within the meaning of section 936(h)(3)(B)) transferred as a result of the<br />
transaction?<br />
b<br />
If “Yes,” describe the nature of the rights to the intangible property that was transferred as a result of the<br />
transaction:<br />
Yes<br />
No<br />
Form 926 (Rev. 12-2008)
TF RNXP1001.1<br />
926<br />
Form OMB No. 1545-0026<br />
(Rev. December 2008)<br />
Department of the Treasury<br />
Internal Revenue Service<br />
<strong>Return</strong> by a U.S. Transferor of Property<br />
to a Foreign Corporation<br />
Attach to your income tax return for the year of the transfer or distribution.<br />
Attachment<br />
Sequence No. 128<br />
Part I U.S. Transferor Information (see instructions)<br />
Name of transferor<br />
Identifying number (see instructions)<br />
THE MCKNIGHT FOUNDATION 41-0754835<br />
1 If the transferor was a corporation, complete questions 1a through 1d.<br />
a If the transfer was a section 361(a) or (b) transfer, was the transferor controlled (under section 368(c)) by<br />
5 or fewer domestic corporations?<br />
N/A<br />
Yes<br />
b Did the transferor remain in existence after the transfer?<br />
X Yes<br />
If not, list the controlling shareholder(s) and their identifying number(s):<br />
No<br />
No<br />
Controlling shareholder<br />
Identifying number<br />
c<br />
If the transferor was a member of an affiliated group filing a consolidated return, was it the parent<br />
corporation?<br />
N/A<br />
If not, list the name and employer identification number (EIN) of the parent corporation:<br />
Yes<br />
No<br />
Name of parent corporation<br />
EIN of parent corporation<br />
d Have basis adjustments under section 367(a)(5) been made?<br />
Yes X No<br />
2<br />
a<br />
If the transferor was a partner in a partnership that was the actual transferor (but is not treated as such under section 367),<br />
complete questions 2a through 2d.<br />
List the name and EIN of the transferor’s partnership:<br />
Name of partnership<br />
EIN of partnership<br />
APAX EUROPE VII - A<br />
N/A<br />
b Did the partner pick up its pro rata share of gain on the transfer of partnership assets?<br />
X Yes No<br />
c Is the partner disposing of its entire interest in the partnership?<br />
Yes X No<br />
d Is the partner disposing of an interest in a limited partnership that is regularly traded on an established<br />
securities market?<br />
Yes X No<br />
Part II Transferee Foreign Corporation Information (see instructions)<br />
3 Name of transferee (foreign corporation) 4 Identifying number, if any<br />
APAX EUROPE VII A (FEEDER) LP<br />
N/A<br />
5 Address (including country)<br />
THIRD FLOOR ROYAL BANK PLACE 1, GLATEGNY ESPLANADE, ST. PETER PORT, GUERNSEY GY1 2HY<br />
6 Country code of country of incorporation or organization (see instructions)<br />
GUERNSEY<br />
7 Foreign law characterization (see instructions)<br />
CORPORATION<br />
8 Is the transferee foreign corporation a controlled foreign corporation? Yes X No<br />
For Paperwork Reduction Act Notice, see separate instructions.<br />
Form 926 (Rev. 12-2008)<br />
ISA
TF RNXP1001.2<br />
Form 926 (Rev. 12-2008)<br />
Page 2<br />
Part III<br />
Information Regarding Transfer of Property (see instructions)<br />
Cash<br />
Type of<br />
property<br />
(a)<br />
Date of<br />
transfer<br />
(b)<br />
Description of<br />
property<br />
(c)<br />
Fair market value on<br />
date of transfer<br />
VARIOUS 230,464<br />
(d)<br />
Cost or other<br />
basis<br />
(e)<br />
Gain recognized on<br />
transfer<br />
Stock and<br />
securities<br />
Installment<br />
obligations,<br />
account<br />
receivables or<br />
similar property<br />
Foreign currency<br />
or other property<br />
denominated in<br />
foreign currency<br />
Inventory<br />
Assets subject to<br />
depreciation<br />
recapture (see<br />
Temp. Regs. sec.<br />
1.367(a)-4T(b))<br />
Tangible property<br />
used in trade or<br />
business not listed<br />
under another<br />
category<br />
Intangible<br />
property<br />
Property to be<br />
leased (as<br />
described in<br />
Temp. Regs. sec.<br />
1.367(a)-4T(c))<br />
Property to be<br />
sold (as<br />
described in<br />
Temp. Regs. sec.<br />
1.367(a)-4T(d))<br />
Transfers of oil and<br />
gas working interests<br />
(as described in<br />
Temp. Regs. sec.<br />
1.367(a)-4T(e))<br />
Other property<br />
Supplemental Information Required To Be Reported (see instructions):<br />
Form 926 (Rev. 12-2008)
TF RNXP1001.3<br />
Form 926 (Rev. 12-2008)<br />
Page 3<br />
Part IV<br />
Additional Information Regarding Transfer of Property (see instructions)<br />
9 Enter the transferor’s interest in the foreign transferee corporation before and after the transfer:<br />
(a) Before<br />
% (b) After<br />
%<br />
10<br />
Type of nonrecognition transaction (see instructions)<br />
IRC 351<br />
11 Indicate whether any transfer reported in Part III is subject to any of the following:<br />
a Gain recognition under section 904(f)(3)<br />
b Gain recognition under section 904(f)(5)(F)<br />
c Recapture under section 1503(d)<br />
d Exchange gain under section 987<br />
12<br />
13<br />
a<br />
b<br />
c<br />
d<br />
Did this transfer result from a change in the classification of the transferee to that of a foreign corporation?<br />
Indicate whether the transferor was required to recognize income under Temporary Regulations sections<br />
1.367(a)-4T through 1.367(a)-6T for any of the following:<br />
Tainted property<br />
Depreciation recapture<br />
Branch loss recapture<br />
Any other income recognition provision contained in the above-referenced regulations<br />
Yes<br />
Yes<br />
Yes<br />
Yes<br />
Yes<br />
Yes<br />
Yes<br />
Yes<br />
Yes<br />
No<br />
No<br />
No<br />
No<br />
No<br />
No<br />
No<br />
No<br />
No<br />
14<br />
Did the transferor transfer assets which qualify for the trade or business exception under section 367(a)(3)?<br />
Yes<br />
No<br />
15a Did the transferor transfer foreign goodwill or going concern value as defined in Temporary Regulations<br />
section 1.367(a)-1T(d)(5)(iii)?<br />
b<br />
If the answer to line 15a is “Yes,” enter the amount of foreign goodwill or going concern value<br />
transferred $<br />
Yes<br />
No<br />
16<br />
Was cash the only property transferred? Yes No<br />
17a Was intangible property (within the meaning of section 936(h)(3)(B)) transferred as a result of the<br />
transaction?<br />
b<br />
If “Yes,” describe the nature of the rights to the intangible property that was transferred as a result of the<br />
transaction:<br />
Yes<br />
No<br />
Form 926 (Rev. 12-2008)
TF RNXP1001.1<br />
926<br />
Form OMB No. 1545-0026<br />
(Rev. December 2008)<br />
Department of the Treasury<br />
Internal Revenue Service<br />
<strong>Return</strong> by a U.S. Transferor of Property<br />
to a Foreign Corporation<br />
Attach to your income tax return for the year of the transfer or distribution.<br />
Attachment<br />
Sequence No. 128<br />
Part I U.S. Transferor Information (see instructions)<br />
Name of transferor<br />
Identifying number (see instructions)<br />
THE MCKNIGHT FOUNDATION 41-0754835<br />
1 If the transferor was a corporation, complete questions 1a through 1d.<br />
a If the transfer was a section 361(a) or (b) transfer, was the transferor controlled (under section 368(c)) by<br />
5 or fewer domestic corporations?<br />
N/A<br />
Yes<br />
b Did the transferor remain in existence after the transfer?<br />
X Yes<br />
If not, list the controlling shareholder(s) and their identifying number(s):<br />
No<br />
No<br />
Controlling shareholder<br />
Identifying number<br />
c<br />
If the transferor was a member of an affiliated group filing a consolidated return, was it the parent<br />
corporation?<br />
N/A<br />
If not, list the name and employer identification number (EIN) of the parent corporation:<br />
Yes<br />
No<br />
Name of parent corporation<br />
EIN of parent corporation<br />
d Have basis adjustments under section 367(a)(5) been made?<br />
Yes X No<br />
2<br />
a<br />
If the transferor was a partner in a partnership that was the actual transferor (but is not treated as such under section 367),<br />
complete questions 2a through 2d.<br />
List the name and EIN of the transferor’s partnership:<br />
Name of partnership<br />
EIN of partnership<br />
HARBOURVEST PARTNERS VII - BUYOUT PARTNERSHIP FUND LP04-36<strong>990</strong>17<br />
b Did the partner pick up its pro rata share of gain on the transfer of partnership assets?<br />
X Yes No<br />
c Is the partner disposing of its entire interest in the partnership?<br />
Yes X No<br />
d Is the partner disposing of an interest in a limited partnership that is regularly traded on an established<br />
securities market?<br />
Yes X No<br />
Part II Transferee Foreign Corporation Information (see instructions)<br />
3 Name of transferee (foreign corporation) 4 Identifying number, if any<br />
MAST ACQUISITION LTD 98-0543561<br />
5 Address (including country)<br />
CANON'S COURT, 22 VICTORIA STREET, HAMILTON HM 12, BERMUDA<br />
6 Country code of country of incorporation or organization (see instructions)<br />
BERMUDA<br />
7 Foreign law characterization (see instructions)<br />
CORPORATION<br />
8 Is the transferee foreign corporation a controlled foreign corporation? Yes X No<br />
For Paperwork Reduction Act Notice, see separate instructions.<br />
Form 926 (Rev. 12-2008)<br />
ISA
TF RNXP1001.2<br />
Form 926 (Rev. 12-2008)<br />
Page 2<br />
Part III<br />
Information Regarding Transfer of Property (see instructions)<br />
Cash<br />
Type of<br />
property<br />
(a)<br />
Date of<br />
transfer<br />
(b)<br />
Description of<br />
property<br />
(c)<br />
Fair market value on<br />
date of transfer<br />
VARIOUS 17,521<br />
(d)<br />
Cost or other<br />
basis<br />
(e)<br />
Gain recognized on<br />
transfer<br />
Stock and<br />
securities<br />
Installment<br />
obligations,<br />
account<br />
receivables or<br />
similar property<br />
Foreign currency<br />
or other property<br />
denominated in<br />
foreign currency<br />
Inventory<br />
Assets subject to<br />
depreciation<br />
recapture (see<br />
Temp. Regs. sec.<br />
1.367(a)-4T(b))<br />
Tangible property<br />
used in trade or<br />
business not listed<br />
under another<br />
category<br />
Intangible<br />
property<br />
Property to be<br />
leased (as<br />
described in<br />
Temp. Regs. sec.<br />
1.367(a)-4T(c))<br />
Property to be<br />
sold (as<br />
described in<br />
Temp. Regs. sec.<br />
1.367(a)-4T(d))<br />
Transfers of oil and<br />
gas working interests<br />
(as described in<br />
Temp. Regs. sec.<br />
1.367(a)-4T(e))<br />
Other property<br />
Supplemental Information Required To Be Reported (see instructions):<br />
Form 926 (Rev. 12-2008)
TF RNXP1001.3<br />
Form 926 (Rev. 12-2008)<br />
Page 3<br />
Part IV<br />
Additional Information Regarding Transfer of Property (see instructions)<br />
9 Enter the transferor’s interest in the foreign transferee corporation before and after the transfer:<br />
(a) Before<br />
% (b) After<br />
%<br />
10<br />
Type of nonrecognition transaction (see instructions)<br />
IRC 351<br />
11 Indicate whether any transfer reported in Part III is subject to any of the following:<br />
a Gain recognition under section 904(f)(3)<br />
b Gain recognition under section 904(f)(5)(F)<br />
c Recapture under section 1503(d)<br />
d Exchange gain under section 987<br />
Yes<br />
Yes<br />
Yes<br />
Yes<br />
X<br />
X<br />
X<br />
X<br />
No<br />
No<br />
No<br />
No<br />
12<br />
13<br />
a<br />
b<br />
c<br />
d<br />
Did this transfer result from a change in the classification of the transferee to that of a foreign corporation?<br />
Indicate whether the transferor was required to recognize income under Temporary Regulations sections<br />
1.367(a)-4T through 1.367(a)-6T for any of the following:<br />
Tainted property<br />
Depreciation recapture<br />
Branch loss recapture<br />
Any other income recognition provision contained in the above-referenced regulations<br />
Yes<br />
Yes<br />
Yes<br />
Yes<br />
Yes<br />
X<br />
X<br />
X<br />
X<br />
X<br />
No<br />
No<br />
No<br />
No<br />
No<br />
14<br />
Did the transferor transfer assets which qualify for the trade or business exception under section 367(a)(3)?<br />
Yes<br />
X<br />
No<br />
15a Did the transferor transfer foreign goodwill or going concern value as defined in Temporary Regulations<br />
section 1.367(a)-1T(d)(5)(iii)?<br />
Yes<br />
X<br />
No<br />
b<br />
If the answer to line 15a is “Yes,” enter the amount of foreign goodwill or going concern value<br />
transferred $<br />
16<br />
Was cash the only property transferred? X Yes No<br />
17a Was intangible property (within the meaning of section 936(h)(3)(B)) transferred as a result of the<br />
transaction?<br />
b<br />
If “Yes,” describe the nature of the rights to the intangible property that was transferred as a result of the<br />
transaction:<br />
Yes<br />
X No<br />
Form 926 (Rev. 12-2008)
TF RNXP1001.1<br />
926<br />
Form OMB No. 1545-0026<br />
(Rev. December 2008)<br />
Department of the Treasury<br />
Internal Revenue Service<br />
<strong>Return</strong> by a U.S. Transferor of Property<br />
to a Foreign Corporation<br />
Attach to your income tax return for the year of the transfer or distribution.<br />
Attachment<br />
Sequence No. 128<br />
Part I U.S. Transferor Information (see instructions)<br />
Name of transferor<br />
Identifying number (see instructions)<br />
THE MCKNIGHT FOUNDATION 41-0754835<br />
1 If the transferor was a corporation, complete questions 1a through 1d.<br />
a If the transfer was a section 361(a) or (b) transfer, was the transferor controlled (under section 368(c)) by<br />
5 or fewer domestic corporations?<br />
N/A<br />
Yes<br />
b Did the transferor remain in existence after the transfer?<br />
X Yes<br />
If not, list the controlling shareholder(s) and their identifying number(s):<br />
No<br />
No<br />
Controlling shareholder<br />
Identifying number<br />
c<br />
If the transferor was a member of an affiliated group filing a consolidated return, was it the parent<br />
corporation?<br />
N/A<br />
If not, list the name and employer identification number (EIN) of the parent corporation:<br />
Yes<br />
No<br />
Name of parent corporation<br />
EIN of parent corporation<br />
d Have basis adjustments under section 367(a)(5) been made?<br />
Yes X No<br />
2<br />
a<br />
If the transferor was a partner in a partnership that was the actual transferor (but is not treated as such under section 367),<br />
complete questions 2a through 2d.<br />
List the name and EIN of the transferor’s partnership:<br />
Name of partnership<br />
EIN of partnership<br />
HARBOURVEST PARTNERS VII - BUYOUT PARTNERSHIP FUND LP04-36<strong>990</strong>17<br />
b Did the partner pick up its pro rata share of gain on the transfer of partnership assets?<br />
X Yes No<br />
c Is the partner disposing of its entire interest in the partnership?<br />
Yes X No<br />
d Is the partner disposing of an interest in a limited partnership that is regularly traded on an established<br />
securities market?<br />
Yes X No<br />
Part II Transferee Foreign Corporation Information (see instructions)<br />
3 Name of transferee (foreign corporation) 4 Identifying number, if any<br />
CITY INDEX GROUP LIMITED<br />
N/A<br />
5 Address (including country)<br />
PARK HOUSE, 16 FINSBURY CIRCUS, LONDON, EC2M 7EB, UNITED KINGDOM<br />
6 Country code of country of incorporation or organization (see instructions)<br />
UNITED KINGDOM<br />
7 Foreign law characterization (see instructions)<br />
CORPORATION<br />
8 Is the transferee foreign corporation a controlled foreign corporation? Yes X No<br />
For Paperwork Reduction Act Notice, see separate instructions.<br />
Form 926 (Rev. 12-2008)<br />
ISA
TF RNXP1001.2<br />
Form 926 (Rev. 12-2008)<br />
Page 2<br />
Part III<br />
Cash<br />
Type of<br />
property<br />
Stock and<br />
securities<br />
Information Regarding Transfer of Property (see instructions)<br />
(a)<br />
Date of<br />
transfer<br />
(b)<br />
Description of<br />
property<br />
(c)<br />
Fair market value on<br />
date of transfer<br />
(d)<br />
Cost or other<br />
basis<br />
(e)<br />
Gain recognized on<br />
transfer<br />
02/05/2008 16,920 12,880 0<br />
Installment<br />
obligations,<br />
account<br />
receivables or<br />
similar property<br />
Foreign currency<br />
or other property<br />
denominated in<br />
foreign currency<br />
Inventory<br />
Assets subject to<br />
depreciation<br />
recapture (see<br />
Temp. Regs. sec.<br />
1.367(a)-4T(b))<br />
Tangible property<br />
used in trade or<br />
business not listed<br />
under another<br />
category<br />
Intangible<br />
property<br />
Property to be<br />
leased (as<br />
described in<br />
Temp. Regs. sec.<br />
1.367(a)-4T(c))<br />
Property to be<br />
sold (as<br />
described in<br />
Temp. Regs. sec.<br />
1.367(a)-4T(d))<br />
Transfers of oil and<br />
gas working interests<br />
(as described in<br />
Temp. Regs. sec.<br />
1.367(a)-4T(e))<br />
Other property<br />
Supplemental Information Required To Be Reported (see instructions):<br />
Form 926 (Rev. 12-2008)
TF RNXP1001.3<br />
Form 926 (Rev. 12-2008)<br />
Page 3<br />
Part IV<br />
Additional Information Regarding Transfer of Property (see instructions)<br />
9 Enter the transferor’s interest in the foreign transferee corporation before and after the transfer:<br />
(a) Before 0.0000 % (b) After .08110 %<br />
10<br />
Type of nonrecognition transaction (see instructions)<br />
IRC 351<br />
11 Indicate whether any transfer reported in Part III is subject to any of the following:<br />
a Gain recognition under section 904(f)(3)<br />
b Gain recognition under section 904(f)(5)(F)<br />
c Recapture under section 1503(d)<br />
d Exchange gain under section 987<br />
Yes<br />
Yes<br />
Yes<br />
Yes<br />
X<br />
X<br />
X<br />
X<br />
No<br />
No<br />
No<br />
No<br />
12<br />
13<br />
a<br />
b<br />
c<br />
d<br />
Did this transfer result from a change in the classification of the transferee to that of a foreign corporation?<br />
Indicate whether the transferor was required to recognize income under Temporary Regulations sections<br />
1.367(a)-4T through 1.367(a)-6T for any of the following:<br />
Tainted property<br />
Depreciation recapture<br />
Branch loss recapture<br />
Any other income recognition provision contained in the above-referenced regulations<br />
Yes<br />
Yes<br />
Yes<br />
Yes<br />
Yes<br />
X<br />
X<br />
X<br />
X<br />
X<br />
No<br />
No<br />
No<br />
No<br />
No<br />
14<br />
Did the transferor transfer assets which qualify for the trade or business exception under section 367(a)(3)?<br />
Yes<br />
X<br />
No<br />
15a Did the transferor transfer foreign goodwill or going concern value as defined in Temporary Regulations<br />
section 1.367(a)-1T(d)(5)(iii)?<br />
Yes<br />
X<br />
No<br />
b<br />
If the answer to line 15a is “Yes,” enter the amount of foreign goodwill or going concern value<br />
transferred $<br />
16<br />
Was cash the only property transferred? Yes X No<br />
17a Was intangible property (within the meaning of section 936(h)(3)(B)) transferred as a result of the<br />
transaction?<br />
b<br />
If “Yes,” describe the nature of the rights to the intangible property that was transferred as a result of the<br />
transaction:<br />
Yes<br />
X No<br />
Form 926 (Rev. 12-2008)
TF RNXP1001.1<br />
926<br />
Form OMB No. 1545-0026<br />
(Rev. December 2008)<br />
Department of the Treasury<br />
Internal Revenue Service<br />
<strong>Return</strong> by a U.S. Transferor of Property<br />
to a Foreign Corporation<br />
Attach to your income tax return for the year of the transfer or distribution.<br />
Attachment<br />
Sequence No. 128<br />
Part I U.S. Transferor Information (see instructions)<br />
Name of transferor<br />
Identifying number (see instructions)<br />
THE MCKNIGHT FOUNDATION 41-0754835<br />
1 If the transferor was a corporation, complete questions 1a through 1d.<br />
a If the transfer was a section 361(a) or (b) transfer, was the transferor controlled (under section 368(c)) by<br />
5 or fewer domestic corporations?<br />
N/A<br />
Yes<br />
b Did the transferor remain in existence after the transfer?<br />
X Yes<br />
If not, list the controlling shareholder(s) and their identifying number(s):<br />
No<br />
No<br />
Controlling shareholder<br />
Identifying number<br />
c<br />
If the transferor was a member of an affiliated group filing a consolidated return, was it the parent<br />
corporation?<br />
N/A<br />
If not, list the name and employer identification number (EIN) of the parent corporation:<br />
Yes<br />
No<br />
Name of parent corporation<br />
EIN of parent corporation<br />
d Have basis adjustments under section 367(a)(5) been made?<br />
Yes X No<br />
2<br />
a<br />
If the transferor was a partner in a partnership that was the actual transferor (but is not treated as such under section 367),<br />
complete questions 2a through 2d.<br />
List the name and EIN of the transferor’s partnership:<br />
Name of partnership<br />
EIN of partnership<br />
HARBOURVEST PARTNERS VII - VENTURE PARTNERSHIP FUND LP01-0682079<br />
b Did the partner pick up its pro rata share of gain on the transfer of partnership assets?<br />
X Yes No<br />
c Is the partner disposing of its entire interest in the partnership?<br />
Yes X No<br />
d Is the partner disposing of an interest in a limited partnership that is regularly traded on an established<br />
securities market?<br />
Yes X No<br />
Part II Transferee Foreign Corporation Information (see instructions)<br />
3 Name of transferee (foreign corporation) 4 Identifying number, if any<br />
HARBOURVEST VII VENTURE LTD<br />
N/A<br />
5 Address (including country)<br />
CANON'S COURT 22 VICTORIA ST., HAMILTON HM 12, BERMUDA<br />
6 Country code of country of incorporation or organization (see instructions)<br />
BERMUDA<br />
7 Foreign law characterization (see instructions)<br />
CORPORATION<br />
8 Is the transferee foreign corporation a controlled foreign corporation? X Yes No<br />
For Paperwork Reduction Act Notice, see separate instructions.<br />
Form 926 (Rev. 12-2008)<br />
ISA
TF RNXP1001.2<br />
Form 926 (Rev. 12-2008)<br />
Page 2<br />
Part III<br />
Information Regarding Transfer of Property (see instructions)<br />
Cash<br />
Type of<br />
property<br />
(a)<br />
Date of<br />
transfer<br />
(b)<br />
Description of<br />
property<br />
(c)<br />
Fair market value on<br />
date of transfer<br />
VARIOUS 123,866<br />
(d)<br />
Cost or other<br />
basis<br />
(e)<br />
Gain recognized on<br />
transfer<br />
Stock and<br />
securities<br />
Installment<br />
obligations,<br />
account<br />
receivables or<br />
similar property<br />
Foreign currency<br />
or other property<br />
denominated in<br />
foreign currency<br />
Inventory<br />
Assets subject to<br />
depreciation<br />
recapture (see<br />
Temp. Regs. sec.<br />
1.367(a)-4T(b))<br />
Tangible property<br />
used in trade or<br />
business not listed<br />
under another<br />
category<br />
Intangible<br />
property<br />
Property to be<br />
leased (as<br />
described in<br />
Temp. Regs. sec.<br />
1.367(a)-4T(c))<br />
Property to be<br />
sold (as<br />
described in<br />
Temp. Regs. sec.<br />
1.367(a)-4T(d))<br />
Transfers of oil and<br />
gas working interests<br />
(as described in<br />
Temp. Regs. sec.<br />
1.367(a)-4T(e))<br />
Other property<br />
Supplemental Information Required To Be Reported (see instructions):<br />
Form 926 (Rev. 12-2008)
TF RNXP1001.3<br />
Form 926 (Rev. 12-2008)<br />
Page 3<br />
Part IV<br />
Additional Information Regarding Transfer of Property (see instructions)<br />
9 Enter the transferor’s interest in the foreign transferee corporation before and after the transfer:<br />
(a) Before<br />
% (b) After<br />
%<br />
10<br />
Type of nonrecognition transaction (see instructions)<br />
IRC 351<br />
11 Indicate whether any transfer reported in Part III is subject to any of the following:<br />
a Gain recognition under section 904(f)(3)<br />
b Gain recognition under section 904(f)(5)(F)<br />
c Recapture under section 1503(d)<br />
d Exchange gain under section 987<br />
Yes<br />
Yes<br />
Yes<br />
Yes<br />
X<br />
X<br />
X<br />
X<br />
No<br />
No<br />
No<br />
No<br />
12<br />
13<br />
a<br />
b<br />
c<br />
d<br />
Did this transfer result from a change in the classification of the transferee to that of a foreign corporation?<br />
Indicate whether the transferor was required to recognize income under Temporary Regulations sections<br />
1.367(a)-4T through 1.367(a)-6T for any of the following:<br />
Tainted property<br />
Depreciation recapture<br />
Branch loss recapture<br />
Any other income recognition provision contained in the above-referenced regulations<br />
Yes<br />
Yes<br />
Yes<br />
Yes<br />
Yes<br />
X<br />
X<br />
X<br />
X<br />
X<br />
No<br />
No<br />
No<br />
No<br />
No<br />
14<br />
Did the transferor transfer assets which qualify for the trade or business exception under section 367(a)(3)?<br />
Yes<br />
X<br />
No<br />
15a Did the transferor transfer foreign goodwill or going concern value as defined in Temporary Regulations<br />
section 1.367(a)-1T(d)(5)(iii)?<br />
Yes<br />
X<br />
No<br />
b<br />
If the answer to line 15a is “Yes,” enter the amount of foreign goodwill or going concern value<br />
transferred $<br />
16<br />
Was cash the only property transferred? X Yes No<br />
17a Was intangible property (within the meaning of section 936(h)(3)(B)) transferred as a result of the<br />
transaction?<br />
b<br />
If “Yes,” describe the nature of the rights to the intangible property that was transferred as a result of the<br />
transaction:<br />
Yes<br />
X No<br />
Form 926 (Rev. 12-2008)
TF RNXP1001.1<br />
926<br />
Form OMB No. 1545-0026<br />
(Rev. December 2008)<br />
Department of the Treasury<br />
Internal Revenue Service<br />
<strong>Return</strong> by a U.S. Transferor of Property<br />
to a Foreign Corporation<br />
Attach to your income tax return for the year of the transfer or distribution.<br />
Attachment<br />
Sequence No. 128<br />
Part I U.S. Transferor Information (see instructions)<br />
Name of transferor<br />
Identifying number (see instructions)<br />
THE MCKNIGHT FOUNDATION 41-0754835<br />
1 If the transferor was a corporation, complete questions 1a through 1d.<br />
a If the transfer was a section 361(a) or (b) transfer, was the transferor controlled (under section 368(c)) by<br />
5 or fewer domestic corporations?<br />
N/A<br />
Yes<br />
b Did the transferor remain in existence after the transfer?<br />
X Yes<br />
If not, list the controlling shareholder(s) and their identifying number(s):<br />
No<br />
No<br />
Controlling shareholder<br />
Identifying number<br />
c<br />
If the transferor was a member of an affiliated group filing a consolidated return, was it the parent<br />
corporation?<br />
N/A<br />
If not, list the name and employer identification number (EIN) of the parent corporation:<br />
Yes<br />
No<br />
Name of parent corporation<br />
EIN of parent corporation<br />
d Have basis adjustments under section 367(a)(5) been made?<br />
Yes X No<br />
2<br />
a<br />
If the transferor was a partner in a partnership that was the actual transferor (but is not treated as such under section 367),<br />
complete questions 2a through 2d.<br />
List the name and EIN of the transferor’s partnership:<br />
Name of partnership<br />
EIN of partnership<br />
HARBOURVEST PARTNERS VII - 2005 BUYOUT PARTNERSHIP FUND, LP 52-24595143<br />
b Did the partner pick up its pro rata share of gain on the transfer of partnership assets?<br />
X Yes No<br />
c Is the partner disposing of its entire interest in the partnership?<br />
Yes X No<br />
d Is the partner disposing of an interest in a limited partnership that is regularly traded on an established<br />
securities market?<br />
Yes X No<br />
Part II Transferee Foreign Corporation Information (see instructions)<br />
3 Name of transferee (foreign corporation) 4 Identifying number, if any<br />
CITY INDEX GROUP LIMITED<br />
N/A<br />
5 Address (including country)<br />
PARK HOUSE, 16 FINSBURY CIRCUS, LONDON, EC2M 7EB, UNITED KINGDOM<br />
6 Country code of country of incorporation or organization (see instructions)<br />
UNITED KINGDOM<br />
7 Foreign law characterization (see instructions)<br />
CORPORATION<br />
8 Is the transferee foreign corporation a controlled foreign corporation? Yes X No<br />
For Paperwork Reduction Act Notice, see separate instructions.<br />
Form 926 (Rev. 12-2008)<br />
ISA
TF RNXP1001.2<br />
Form 926 (Rev. 12-2008)<br />
Page 2<br />
Part III<br />
Information Regarding Transfer of Property (see instructions)<br />
Cash<br />
Type of<br />
property<br />
(a)<br />
Date of<br />
transfer<br />
(b)<br />
Description of<br />
property<br />
(c)<br />
Fair market value on<br />
date of transfer<br />
02/05/2008 84,730<br />
(d)<br />
Cost or other<br />
basis<br />
(e)<br />
Gain recognized on<br />
transfer<br />
Stock and<br />
securities<br />
Installment<br />
obligations,<br />
account<br />
receivables or<br />
similar property<br />
Foreign currency<br />
or other property<br />
denominated in<br />
foreign currency<br />
Inventory<br />
Assets subject to<br />
depreciation<br />
recapture (see<br />
Temp. Regs. sec.<br />
1.367(a)-4T(b))<br />
Tangible property<br />
used in trade or<br />
business not listed<br />
under another<br />
category<br />
Intangible<br />
property<br />
Property to be<br />
leased (as<br />
described in<br />
Temp. Regs. sec.<br />
1.367(a)-4T(c))<br />
Property to be<br />
sold (as<br />
described in<br />
Temp. Regs. sec.<br />
1.367(a)-4T(d))<br />
Transfers of oil and<br />
gas working interests<br />
(as described in<br />
Temp. Regs. sec.<br />
1.367(a)-4T(e))<br />
Other property<br />
Supplemental Information Required To Be Reported (see instructions):<br />
Form 926 (Rev. 12-2008)
TF RNXP1001.3<br />
Form 926 (Rev. 12-2008)<br />
Page 3<br />
Part IV<br />
Additional Information Regarding Transfer of Property (see instructions)<br />
9 Enter the transferor’s interest in the foreign transferee corporation before and after the transfer:<br />
(a) Before 0.0000 % (b) After .81229 %<br />
10<br />
Type of nonrecognition transaction (see instructions)<br />
IRC 351<br />
11 Indicate whether any transfer reported in Part III is subject to any of the following:<br />
a Gain recognition under section 904(f)(3)<br />
b Gain recognition under section 904(f)(5)(F)<br />
c Recapture under section 1503(d)<br />
d Exchange gain under section 987<br />
Yes<br />
Yes<br />
Yes<br />
Yes<br />
X<br />
X<br />
X<br />
X<br />
No<br />
No<br />
No<br />
No<br />
12<br />
13<br />
a<br />
b<br />
c<br />
d<br />
Did this transfer result from a change in the classification of the transferee to that of a foreign corporation?<br />
Indicate whether the transferor was required to recognize income under Temporary Regulations sections<br />
1.367(a)-4T through 1.367(a)-6T for any of the following:<br />
Tainted property<br />
Depreciation recapture<br />
Branch loss recapture<br />
Any other income recognition provision contained in the above-referenced regulations<br />
Yes<br />
Yes<br />
Yes<br />
Yes<br />
Yes<br />
X<br />
X<br />
X<br />
X<br />
X<br />
No<br />
No<br />
No<br />
No<br />
No<br />
14<br />
Did the transferor transfer assets which qualify for the trade or business exception under section 367(a)(3)?<br />
Yes<br />
X<br />
No<br />
15a Did the transferor transfer foreign goodwill or going concern value as defined in Temporary Regulations<br />
section 1.367(a)-1T(d)(5)(iii)?<br />
Yes<br />
X<br />
No<br />
b<br />
If the answer to line 15a is “Yes,” enter the amount of foreign goodwill or going concern value<br />
transferred $<br />
16<br />
Was cash the only property transferred? Yes X No<br />
17a Was intangible property (within the meaning of section 936(h)(3)(B)) transferred as a result of the<br />
transaction?<br />
b<br />
If “Yes,” describe the nature of the rights to the intangible property that was transferred as a result of the<br />
transaction:<br />
Yes<br />
X No<br />
Form 926 (Rev. 12-2008)
TF RNXP1001.1<br />
926<br />
Form OMB No. 1545-0026<br />
(Rev. December 2008)<br />
Department of the Treasury<br />
Internal Revenue Service<br />
<strong>Return</strong> by a U.S. Transferor of Property<br />
to a Foreign Corporation<br />
Attach to your income tax return for the year of the transfer or distribution.<br />
Attachment<br />
Sequence No. 128<br />
Part I U.S. Transferor Information (see instructions)<br />
Name of transferor<br />
Identifying number (see instructions)<br />
THE MCKNIGHT FOUNDATION 41-0754835<br />
1 If the transferor was a corporation, complete questions 1a through 1d.<br />
a If the transfer was a section 361(a) or (b) transfer, was the transferor controlled (under section 368(c)) by<br />
5 or fewer domestic corporations?<br />
N/A<br />
Yes<br />
b Did the transferor remain in existence after the transfer?<br />
X Yes<br />
If not, list the controlling shareholder(s) and their identifying number(s):<br />
No<br />
No<br />
Controlling shareholder<br />
Identifying number<br />
c<br />
If the transferor was a member of an affiliated group filing a consolidated return, was it the parent<br />
corporation?<br />
N/A<br />
If not, list the name and employer identification number (EIN) of the parent corporation:<br />
Yes<br />
No<br />
Name of parent corporation<br />
EIN of parent corporation<br />
d Have basis adjustments under section 367(a)(5) been made?<br />
Yes X No<br />
2<br />
a<br />
If the transferor was a partner in a partnership that was the actual transferor (but is not treated as such under section 367),<br />
complete questions 2a through 2d.<br />
List the name and EIN of the transferor’s partnership:<br />
Name of partnership<br />
EIN of partnership<br />
HARBOURVEST PARTNERS VII - 2005 BUYOUT PARTNERSHIP FUND, LP 52-24595143<br />
b Did the partner pick up its pro rata share of gain on the transfer of partnership assets?<br />
X Yes No<br />
c Is the partner disposing of its entire interest in the partnership?<br />
Yes X No<br />
d Is the partner disposing of an interest in a limited partnership that is regularly traded on an established<br />
securities market?<br />
Yes X No<br />
Part II Transferee Foreign Corporation Information (see instructions)<br />
3 Name of transferee (foreign corporation) 4 Identifying number, if any<br />
IDEAL STANDARD INTERNATIONAL TOPCO SCA 98-0556615<br />
5 Address (including country)<br />
9A, PARC D'ACTIVITE SYRDALL, MUNSBACH, LUXEMBOURG L-5365<br />
6 Country code of country of incorporation or organization (see instructions)<br />
LUXEMBOURG<br />
7 Foreign law characterization (see instructions)<br />
CORPORATION<br />
8 Is the transferee foreign corporation a controlled foreign corporation? Yes X No<br />
For Paperwork Reduction Act Notice, see separate instructions.<br />
Form 926 (Rev. 12-2008)<br />
ISA
TF RNXP1001.2<br />
Form 926 (Rev. 12-2008)<br />
Page 2<br />
Part III<br />
Information Regarding Transfer of Property (see instructions)<br />
Cash<br />
Type of<br />
property<br />
(a)<br />
Date of<br />
transfer<br />
(b)<br />
Description of<br />
property<br />
(c)<br />
Fair market value on<br />
date of transfer<br />
07/15/2008 14,204<br />
(d)<br />
Cost or other<br />
basis<br />
(e)<br />
Gain recognized on<br />
transfer<br />
Stock and<br />
securities<br />
Installment<br />
obligations,<br />
account<br />
receivables or<br />
similar property<br />
Foreign currency<br />
or other property<br />
denominated in<br />
foreign currency<br />
Inventory<br />
Assets subject to<br />
depreciation<br />
recapture (see<br />
Temp. Regs. sec.<br />
1.367(a)-4T(b))<br />
Tangible property<br />
used in trade or<br />
business not listed<br />
under another<br />
category<br />
Intangible<br />
property<br />
Property to be<br />
leased (as<br />
described in<br />
Temp. Regs. sec.<br />
1.367(a)-4T(c))<br />
Property to be<br />
sold (as<br />
described in<br />
Temp. Regs. sec.<br />
1.367(a)-4T(d))<br />
Transfers of oil and<br />
gas working interests<br />
(as described in<br />
Temp. Regs. sec.<br />
1.367(a)-4T(e))<br />
Other property<br />
Supplemental Information Required To Be Reported (see instructions):<br />
Form 926 (Rev. 12-2008)
TF RNXP1001.3<br />
Form 926 (Rev. 12-2008)<br />
Page 3<br />
Part IV<br />
Additional Information Regarding Transfer of Property (see instructions)<br />
9 Enter the transferor’s interest in the foreign transferee corporation before and after the transfer:<br />
(a) Before 0.0006 % (b) After 0.0006 %<br />
10<br />
Type of nonrecognition transaction (see instructions)<br />
IRC 351<br />
11 Indicate whether any transfer reported in Part III is subject to any of the following:<br />
a Gain recognition under section 904(f)(3)<br />
b Gain recognition under section 904(f)(5)(F)<br />
c Recapture under section 1503(d)<br />
d Exchange gain under section 987<br />
Yes<br />
Yes<br />
Yes<br />
Yes<br />
X<br />
X<br />
X<br />
X<br />
No<br />
No<br />
No<br />
No<br />
12<br />
13<br />
a<br />
b<br />
c<br />
d<br />
Did this transfer result from a change in the classification of the transferee to that of a foreign corporation?<br />
Indicate whether the transferor was required to recognize income under Temporary Regulations sections<br />
1.367(a)-4T through 1.367(a)-6T for any of the following:<br />
Tainted property<br />
Depreciation recapture<br />
Branch loss recapture<br />
Any other income recognition provision contained in the above-referenced regulations<br />
Yes<br />
Yes<br />
Yes<br />
Yes<br />
Yes<br />
X<br />
X<br />
X<br />
X<br />
X<br />
No<br />
No<br />
No<br />
No<br />
No<br />
14<br />
Did the transferor transfer assets which qualify for the trade or business exception under section 367(a)(3)?<br />
Yes<br />
X<br />
No<br />
15a Did the transferor transfer foreign goodwill or going concern value as defined in Temporary Regulations<br />
section 1.367(a)-1T(d)(5)(iii)?<br />
Yes<br />
X<br />
No<br />
b<br />
If the answer to line 15a is “Yes,” enter the amount of foreign goodwill or going concern value<br />
transferred $<br />
16<br />
Was cash the only property transferred? X Yes No<br />
17a Was intangible property (within the meaning of section 936(h)(3)(B)) transferred as a result of the<br />
transaction?<br />
b<br />
If “Yes,” describe the nature of the rights to the intangible property that was transferred as a result of the<br />
transaction:<br />
Yes<br />
X No<br />
Form 926 (Rev. 12-2008)
TF RNXP1001.1<br />
926<br />
Form OMB No. 1545-0026<br />
(Rev. December 2008)<br />
Department of the Treasury<br />
Internal Revenue Service<br />
<strong>Return</strong> by a U.S. Transferor of Property<br />
to a Foreign Corporation<br />
Attach to your income tax return for the year of the transfer or distribution.<br />
Attachment<br />
Sequence No. 128<br />
Part I U.S. Transferor Information (see instructions)<br />
Name of transferor<br />
Identifying number (see instructions)<br />
THE MCKNIGHT FOUNDATION 41-0754835<br />
1 If the transferor was a corporation, complete questions 1a through 1d.<br />
a If the transfer was a section 361(a) or (b) transfer, was the transferor controlled (under section 368(c)) by<br />
5 or fewer domestic corporations?<br />
N/A<br />
Yes<br />
b Did the transferor remain in existence after the transfer?<br />
X Yes<br />
If not, list the controlling shareholder(s) and their identifying number(s):<br />
No<br />
No<br />
Controlling shareholder<br />
Identifying number<br />
c<br />
If the transferor was a member of an affiliated group filing a consolidated return, was it the parent<br />
corporation?<br />
N/A<br />
If not, list the name and employer identification number (EIN) of the parent corporation:<br />
Yes<br />
No<br />
Name of parent corporation<br />
EIN of parent corporation<br />
d Have basis adjustments under section 367(a)(5) been made?<br />
Yes X No<br />
2<br />
a<br />
If the transferor was a partner in a partnership that was the actual transferor (but is not treated as such under section 367),<br />
complete questions 2a through 2d.<br />
List the name and EIN of the transferor’s partnership:<br />
Name of partnership<br />
EIN of partnership<br />
HARBOURVEST PARTNERS VII - 2005 BUYOUT PARTNERSHIP FUND, LP 52-24595143<br />
b Did the partner pick up its pro rata share of gain on the transfer of partnership assets?<br />
X Yes No<br />
c Is the partner disposing of its entire interest in the partnership?<br />
Yes X No<br />
d Is the partner disposing of an interest in a limited partnership that is regularly traded on an established<br />
securities market?<br />
Yes X No<br />
Part II Transferee Foreign Corporation Information (see instructions)<br />
3 Name of transferee (foreign corporation) 4 Identifying number, if any<br />
MAST ACQUISITION LIMITED 98-0543561<br />
5 Address (including country)<br />
CANON'S COURT, 22 VICTORIA STREET, HAMILTON HM 12, BERMUDA<br />
6 Country code of country of incorporation or organization (see instructions)<br />
BERMUDA<br />
7 Foreign law characterization (see instructions)<br />
CORPORATION<br />
8 Is the transferee foreign corporation a controlled foreign corporation? Yes X No<br />
For Paperwork Reduction Act Notice, see separate instructions.<br />
Form 926 (Rev. 12-2008)<br />
ISA
TF RNXP1001.2<br />
Form 926 (Rev. 12-2008)<br />
Page 2<br />
Part III<br />
Information Regarding Transfer of Property (see instructions)<br />
Cash<br />
Type of<br />
property<br />
(a)<br />
Date of<br />
transfer<br />
(b)<br />
Description of<br />
property<br />
(c)<br />
Fair market value on<br />
date of transfer<br />
VARIOUS 94,484<br />
(d)<br />
Cost or other<br />
basis<br />
(e)<br />
Gain recognized on<br />
transfer<br />
Stock and<br />
securities<br />
Installment<br />
obligations,<br />
account<br />
receivables or<br />
similar property<br />
Foreign currency<br />
or other property<br />
denominated in<br />
foreign currency<br />
Inventory<br />
Assets subject to<br />
depreciation<br />
recapture (see<br />
Temp. Regs. sec.<br />
1.367(a)-4T(b))<br />
Tangible property<br />
used in trade or<br />
business not listed<br />
under another<br />
category<br />
Intangible<br />
property<br />
Property to be<br />
leased (as<br />
described in<br />
Temp. Regs. sec.<br />
1.367(a)-4T(c))<br />
Property to be<br />
sold (as<br />
described in<br />
Temp. Regs. sec.<br />
1.367(a)-4T(d))<br />
Transfers of oil and<br />
gas working interests<br />
(as described in<br />
Temp. Regs. sec.<br />
1.367(a)-4T(e))<br />
Other property<br />
Supplemental Information Required To Be Reported (see instructions):<br />
Form 926 (Rev. 12-2008)
TF RNXP1001.3<br />
Form 926 (Rev. 12-2008)<br />
Page 3<br />
Part IV<br />
Additional Information Regarding Transfer of Property (see instructions)<br />
9 Enter the transferor’s interest in the foreign transferee corporation before and after the transfer:<br />
(a) Before<br />
% (b) After<br />
%<br />
10<br />
Type of nonrecognition transaction (see instructions)<br />
IRC 351<br />
11 Indicate whether any transfer reported in Part III is subject to any of the following:<br />
a Gain recognition under section 904(f)(3)<br />
b Gain recognition under section 904(f)(5)(F)<br />
c Recapture under section 1503(d)<br />
d Exchange gain under section 987<br />
Yes<br />
Yes<br />
Yes<br />
Yes<br />
X<br />
X<br />
X<br />
X<br />
No<br />
No<br />
No<br />
No<br />
12<br />
13<br />
a<br />
b<br />
c<br />
d<br />
Did this transfer result from a change in the classification of the transferee to that of a foreign corporation?<br />
Indicate whether the transferor was required to recognize income under Temporary Regulations sections<br />
1.367(a)-4T through 1.367(a)-6T for any of the following:<br />
Tainted property<br />
Depreciation recapture<br />
Branch loss recapture<br />
Any other income recognition provision contained in the above-referenced regulations<br />
Yes<br />
Yes<br />
Yes<br />
Yes<br />
Yes<br />
X<br />
X<br />
X<br />
X<br />
X<br />
No<br />
No<br />
No<br />
No<br />
No<br />
14<br />
Did the transferor transfer assets which qualify for the trade or business exception under section 367(a)(3)?<br />
Yes<br />
X<br />
No<br />
15a Did the transferor transfer foreign goodwill or going concern value as defined in Temporary Regulations<br />
section 1.367(a)-1T(d)(5)(iii)?<br />
Yes<br />
X<br />
No<br />
b<br />
If the answer to line 15a is “Yes,” enter the amount of foreign goodwill or going concern value<br />
transferred $<br />
16<br />
Was cash the only property transferred? X Yes No<br />
17a Was intangible property (within the meaning of section 936(h)(3)(B)) transferred as a result of the<br />
transaction?<br />
b<br />
If “Yes,” describe the nature of the rights to the intangible property that was transferred as a result of the<br />
transaction:<br />
Yes<br />
X No<br />
Form 926 (Rev. 12-2008)
TF RNXP1001.1<br />
926<br />
Form OMB No. 1545-0026<br />
(Rev. December 2008)<br />
Department of the Treasury<br />
Internal Revenue Service<br />
<strong>Return</strong> by a U.S. Transferor of Property<br />
to a Foreign Corporation<br />
Attach to your income tax return for the year of the transfer or distribution.<br />
Attachment<br />
Sequence No. 128<br />
Part I U.S. Transferor Information (see instructions)<br />
Name of transferor<br />
Identifying number (see instructions)<br />
THE MCKNIGHT FOUNDATION 41-0754835<br />
1 If the transferor was a corporation, complete questions 1a through 1d.<br />
a If the transfer was a section 361(a) or (b) transfer, was the transferor controlled (under section 368(c)) by<br />
5 or fewer domestic corporations?<br />
N/A<br />
Yes<br />
b Did the transferor remain in existence after the transfer?<br />
X Yes<br />
If not, list the controlling shareholder(s) and their identifying number(s):<br />
No<br />
No<br />
Controlling shareholder<br />
Identifying number<br />
c<br />
If the transferor was a member of an affiliated group filing a consolidated return, was it the parent<br />
corporation?<br />
N/A<br />
If not, list the name and employer identification number (EIN) of the parent corporation:<br />
Yes<br />
No<br />
Name of parent corporation<br />
EIN of parent corporation<br />
d Have basis adjustments under section 367(a)(5) been made?<br />
Yes X No<br />
2<br />
a<br />
If the transferor was a partner in a partnership that was the actual transferor (but is not treated as such under section 367),<br />
complete questions 2a through 2d.<br />
List the name and EIN of the transferor’s partnership:<br />
Name of partnership<br />
EIN of partnership<br />
HARBOURVEST INTL PRIVATE EQUITY PARTNERS V-PARTNERSHIP FUND LP05-0623924<br />
b Did the partner pick up its pro rata share of gain on the transfer of partnership assets?<br />
X Yes No<br />
c Is the partner disposing of its entire interest in the partnership?<br />
Yes X No<br />
d Is the partner disposing of an interest in a limited partnership that is regularly traded on an established<br />
securities market?<br />
Yes X No<br />
Part II Transferee Foreign Corporation Information (see instructions)<br />
3 Name of transferee (foreign corporation) 4 Identifying number, if any<br />
NORDIC CAPITAL VI ALPHA, LP 98-0479223<br />
5 Address (including country)<br />
26 ESPLANADE, ST. HELIER, JERSEY JE2 3QA, CHANNEL ISLANDS<br />
6 Country code of country of incorporation or organization (see instructions)<br />
CHANNEL ISLANDS<br />
7 Foreign law characterization (see instructions)<br />
CORPORATION<br />
8 Is the transferee foreign corporation a controlled foreign corporation? Yes X No<br />
For Paperwork Reduction Act Notice, see separate instructions.<br />
Form 926 (Rev. 12-2008)<br />
ISA
TF RNXP1001.2<br />
Form 926 (Rev. 12-2008)<br />
Page 2<br />
Part III<br />
Information Regarding Transfer of Property (see instructions)<br />
Cash<br />
Type of<br />
property<br />
(a)<br />
Date of<br />
transfer<br />
(b)<br />
Description of<br />
property<br />
(c)<br />
Fair market value on<br />
date of transfer<br />
VARIOUS 244,766<br />
(d)<br />
Cost or other<br />
basis<br />
(e)<br />
Gain recognized on<br />
transfer<br />
Stock and<br />
securities<br />
Installment<br />
obligations,<br />
account<br />
receivables or<br />
similar property<br />
Foreign currency<br />
or other property<br />
denominated in<br />
foreign currency<br />
Inventory<br />
Assets subject to<br />
depreciation<br />
recapture (see<br />
Temp. Regs. sec.<br />
1.367(a)-4T(b))<br />
Tangible property<br />
used in trade or<br />
business not listed<br />
under another<br />
category<br />
Intangible<br />
property<br />
Property to be<br />
leased (as<br />
described in<br />
Temp. Regs. sec.<br />
1.367(a)-4T(c))<br />
Property to be<br />
sold (as<br />
described in<br />
Temp. Regs. sec.<br />
1.367(a)-4T(d))<br />
Transfers of oil and<br />
gas working interests<br />
(as described in<br />
Temp. Regs. sec.<br />
1.367(a)-4T(e))<br />
Other property<br />
Supplemental Information Required To Be Reported (see instructions):<br />
Form 926 (Rev. 12-2008)
TF RNXP1001.3<br />
Form 926 (Rev. 12-2008)<br />
Page 3<br />
Part IV<br />
Additional Information Regarding Transfer of Property (see instructions)<br />
9 Enter the transferor’s interest in the foreign transferee corporation before and after the transfer:<br />
(a) Before<br />
% (b) After<br />
%<br />
10<br />
Type of nonrecognition transaction (see instructions)<br />
IRC 351<br />
11 Indicate whether any transfer reported in Part III is subject to any of the following:<br />
a Gain recognition under section 904(f)(3)<br />
b Gain recognition under section 904(f)(5)(F)<br />
c Recapture under section 1503(d)<br />
d Exchange gain under section 987<br />
Yes<br />
Yes<br />
Yes<br />
Yes<br />
No<br />
No<br />
No<br />
No<br />
12<br />
13<br />
a<br />
b<br />
c<br />
d<br />
Did this transfer result from a change in the classification of the transferee to that of a foreign corporation?<br />
Indicate whether the transferor was required to recognize income under Temporary Regulations sections<br />
1.367(a)-4T through 1.367(a)-6T for any of the following:<br />
Tainted property<br />
Depreciation recapture<br />
Branch loss recapture<br />
Any other income recognition provision contained in the above-referenced regulations<br />
Yes<br />
Yes<br />
Yes<br />
Yes<br />
Yes<br />
X<br />
No<br />
No<br />
No<br />
No<br />
No<br />
14<br />
Did the transferor transfer assets which qualify for the trade or business exception under section 367(a)(3)?<br />
Yes<br />
No<br />
15a Did the transferor transfer foreign goodwill or going concern value as defined in Temporary Regulations<br />
section 1.367(a)-1T(d)(5)(iii)?<br />
b<br />
If the answer to line 15a is “Yes,” enter the amount of foreign goodwill or going concern value<br />
transferred $<br />
Yes<br />
No<br />
16<br />
Was cash the only property transferred? X Yes No<br />
17a Was intangible property (within the meaning of section 936(h)(3)(B)) transferred as a result of the<br />
transaction?<br />
b<br />
If “Yes,” describe the nature of the rights to the intangible property that was transferred as a result of the<br />
transaction:<br />
Yes<br />
No<br />
Form 926 (Rev. 12-2008)
TF RNXP1001.1<br />
926<br />
Form OMB No. 1545-0026<br />
(Rev. December 2008)<br />
Department of the Treasury<br />
Internal Revenue Service<br />
<strong>Return</strong> by a U.S. Transferor of Property<br />
to a Foreign Corporation<br />
Attach to your income tax return for the year of the transfer or distribution.<br />
Attachment<br />
Sequence No. 128<br />
Part I U.S. Transferor Information (see instructions)<br />
Name of transferor<br />
Identifying number (see instructions)<br />
THE MCKNIGHT FOUNDATION 41-0754835<br />
1 If the transferor was a corporation, complete questions 1a through 1d.<br />
a If the transfer was a section 361(a) or (b) transfer, was the transferor controlled (under section 368(c)) by<br />
5 or fewer domestic corporations?<br />
N/A<br />
Yes<br />
b Did the transferor remain in existence after the transfer?<br />
X Yes<br />
If not, list the controlling shareholder(s) and their identifying number(s):<br />
No<br />
No<br />
Controlling shareholder<br />
Identifying number<br />
c<br />
If the transferor was a member of an affiliated group filing a consolidated return, was it the parent<br />
corporation?<br />
N/A<br />
If not, list the name and employer identification number (EIN) of the parent corporation:<br />
Yes<br />
No<br />
Name of parent corporation<br />
EIN of parent corporation<br />
d Have basis adjustments under section 367(a)(5) been made?<br />
Yes X No<br />
2<br />
a<br />
If the transferor was a partner in a partnership that was the actual transferor (but is not treated as such under section 367),<br />
complete questions 2a through 2d.<br />
List the name and EIN of the transferor’s partnership:<br />
Name of partnership<br />
EIN of partnership<br />
DHC LUXEMBOURG V SARL 98-0524033<br />
b Did the partner pick up its pro rata share of gain on the transfer of partnership assets?<br />
X Yes No<br />
c Is the partner disposing of its entire interest in the partnership?<br />
Yes X No<br />
d Is the partner disposing of an interest in a limited partnership that is regularly traded on an established<br />
securities market?<br />
Yes X No<br />
Part II Transferee Foreign Corporation Information (see instructions)<br />
3 Name of transferee (foreign corporation) 4 Identifying number, if any<br />
S ALPHA SARL<br />
N/A<br />
5 Address (including country)<br />
C/O DOUGHTY HANSON & CO., 28 BOULEVARD ROYAL, L-2449, LUXEMBOURG<br />
6 Country code of country of incorporation or organization (see instructions)<br />
LUXEMBOURG<br />
7 Foreign law characterization (see instructions)<br />
SARL<br />
8 Is the transferee foreign corporation a controlled foreign corporation? Yes X No<br />
For Paperwork Reduction Act Notice, see separate instructions.<br />
Form 926 (Rev. 12-2008)<br />
ISA
TF RNXP1001.2<br />
Form 926 (Rev. 12-2008)<br />
Page 2<br />
Part III<br />
Information Regarding Transfer of Property (see instructions)<br />
Cash<br />
Type of<br />
property<br />
(a)<br />
Date of<br />
transfer<br />
(b)<br />
Description of<br />
property<br />
(c)<br />
Fair market value on<br />
date of transfer<br />
08/06/2008 208,221<br />
(d)<br />
Cost or other<br />
basis<br />
(e)<br />
Gain recognized on<br />
transfer<br />
Stock and<br />
securities<br />
Installment<br />
obligations,<br />
account<br />
receivables or<br />
similar property<br />
Foreign currency<br />
or other property<br />
denominated in<br />
foreign currency<br />
Inventory<br />
Assets subject to<br />
depreciation<br />
recapture (see<br />
Temp. Regs. sec.<br />
1.367(a)-4T(b))<br />
Tangible property<br />
used in trade or<br />
business not listed<br />
under another<br />
category<br />
Intangible<br />
property<br />
Property to be<br />
leased (as<br />
described in<br />
Temp. Regs. sec.<br />
1.367(a)-4T(c))<br />
Property to be<br />
sold (as<br />
described in<br />
Temp. Regs. sec.<br />
1.367(a)-4T(d))<br />
Transfers of oil and<br />
gas working interests<br />
(as described in<br />
Temp. Regs. sec.<br />
1.367(a)-4T(e))<br />
Other property<br />
Supplemental Information Required To Be Reported (see instructions):<br />
Form 926 (Rev. 12-2008)
TF RNXP1001.3<br />
Form 926 (Rev. 12-2008)<br />
Page 3<br />
Part IV<br />
Additional Information Regarding Transfer of Property (see instructions)<br />
9 Enter the transferor’s interest in the foreign transferee corporation before and after the transfer:<br />
(a) Before 0.0000 % (b) After .02483 %<br />
10<br />
Type of nonrecognition transaction (see instructions)<br />
IRC 351<br />
11 Indicate whether any transfer reported in Part III is subject to any of the following:<br />
a Gain recognition under section 904(f)(3)<br />
b Gain recognition under section 904(f)(5)(F)<br />
c Recapture under section 1503(d)<br />
d Exchange gain under section 987<br />
Yes<br />
Yes<br />
Yes<br />
Yes<br />
No<br />
No<br />
No<br />
No<br />
12<br />
13<br />
a<br />
b<br />
c<br />
d<br />
Did this transfer result from a change in the classification of the transferee to that of a foreign corporation?<br />
Indicate whether the transferor was required to recognize income under Temporary Regulations sections<br />
1.367(a)-4T through 1.367(a)-6T for any of the following:<br />
Tainted property<br />
Depreciation recapture<br />
Branch loss recapture<br />
Any other income recognition provision contained in the above-referenced regulations<br />
Yes<br />
Yes<br />
Yes<br />
Yes<br />
Yes<br />
X<br />
No<br />
No<br />
No<br />
No<br />
No<br />
14<br />
Did the transferor transfer assets which qualify for the trade or business exception under section 367(a)(3)?<br />
Yes<br />
No<br />
15a Did the transferor transfer foreign goodwill or going concern value as defined in Temporary Regulations<br />
section 1.367(a)-1T(d)(5)(iii)?<br />
b<br />
If the answer to line 15a is “Yes,” enter the amount of foreign goodwill or going concern value<br />
transferred $<br />
Yes<br />
No<br />
16<br />
Was cash the only property transferred? X Yes No<br />
17a Was intangible property (within the meaning of section 936(h)(3)(B)) transferred as a result of the<br />
transaction?<br />
b<br />
If “Yes,” describe the nature of the rights to the intangible property that was transferred as a result of the<br />
transaction:<br />
Yes<br />
No<br />
Form 926 (Rev. 12-2008)
TF RNXP1001.1<br />
926<br />
Form OMB No. 1545-0026<br />
(Rev. December 2008)<br />
Department of the Treasury<br />
Internal Revenue Service<br />
<strong>Return</strong> by a U.S. Transferor of Property<br />
to a Foreign Corporation<br />
Attach to your income tax return for the year of the transfer or distribution.<br />
Attachment<br />
Sequence No. 128<br />
Part I U.S. Transferor Information (see instructions)<br />
Name of transferor<br />
Identifying number (see instructions)<br />
THE MCKNIGHT FOUNDATION 41-0754835<br />
1 If the transferor was a corporation, complete questions 1a through 1d.<br />
a If the transfer was a section 361(a) or (b) transfer, was the transferor controlled (under section 368(c)) by<br />
5 or fewer domestic corporations?<br />
N/A<br />
Yes<br />
b Did the transferor remain in existence after the transfer?<br />
X Yes<br />
If not, list the controlling shareholder(s) and their identifying number(s):<br />
No<br />
No<br />
Controlling shareholder<br />
Identifying number<br />
c<br />
If the transferor was a member of an affiliated group filing a consolidated return, was it the parent<br />
corporation?<br />
N/A<br />
If not, list the name and employer identification number (EIN) of the parent corporation:<br />
Yes<br />
No<br />
Name of parent corporation<br />
EIN of parent corporation<br />
d Have basis adjustments under section 367(a)(5) been made?<br />
Yes X No<br />
2<br />
a<br />
If the transferor was a partner in a partnership that was the actual transferor (but is not treated as such under section 367),<br />
complete questions 2a through 2d.<br />
List the name and EIN of the transferor’s partnership:<br />
Name of partnership<br />
EIN of partnership<br />
DHC LUXEMBOURG V SARL 98-0524033<br />
b Did the partner pick up its pro rata share of gain on the transfer of partnership assets?<br />
X Yes No<br />
c Is the partner disposing of its entire interest in the partnership?<br />
Yes X No<br />
d Is the partner disposing of an interest in a limited partnership that is regularly traded on an established<br />
securities market?<br />
Yes X No<br />
Part II Transferee Foreign Corporation Information (see instructions)<br />
3 Name of transferee (foreign corporation) 4 Identifying number, if any<br />
T ALPHA SARL<br />
N/A<br />
5 Address (including country)<br />
C/O DOUGHTY HANSON & CO, 28 BOULEVARD ROYAL, L-2449, LUXEMBOURG<br />
6 Country code of country of incorporation or organization (see instructions)<br />
LUXEMBOURG<br />
7 Foreign law characterization (see instructions)<br />
SARL<br />
8 Is the transferee foreign corporation a controlled foreign corporation? Yes X No<br />
For Paperwork Reduction Act Notice, see separate instructions.<br />
Form 926 (Rev. 12-2008)<br />
ISA
TF RNXP1001.2<br />
Form 926 (Rev. 12-2008)<br />
Page 2<br />
Part III<br />
Information Regarding Transfer of Property (see instructions)<br />
Cash<br />
Type of<br />
property<br />
(a)<br />
Date of<br />
transfer<br />
(b)<br />
Description of<br />
property<br />
(c)<br />
Fair market value on<br />
date of transfer<br />
09/19/2008 130,087<br />
(d)<br />
Cost or other<br />
basis<br />
(e)<br />
Gain recognized on<br />
transfer<br />
Stock and<br />
securities<br />
Installment<br />
obligations,<br />
account<br />
receivables or<br />
similar property<br />
Foreign currency<br />
or other property<br />
denominated in<br />
foreign currency<br />
Inventory<br />
Assets subject to<br />
depreciation<br />
recapture (see<br />
Temp. Regs. sec.<br />
1.367(a)-4T(b))<br />
Tangible property<br />
used in trade or<br />
business not listed<br />
under another<br />
category<br />
Intangible<br />
property<br />
Property to be<br />
leased (as<br />
described in<br />
Temp. Regs. sec.<br />
1.367(a)-4T(c))<br />
Property to be<br />
sold (as<br />
described in<br />
Temp. Regs. sec.<br />
1.367(a)-4T(d))<br />
Transfers of oil and<br />
gas working interests<br />
(as described in<br />
Temp. Regs. sec.<br />
1.367(a)-4T(e))<br />
Other property<br />
Supplemental Information Required To Be Reported (see instructions):<br />
Form 926 (Rev. 12-2008)
TF RNXP1001.3<br />
Form 926 (Rev. 12-2008)<br />
Page 3<br />
Part IV<br />
Additional Information Regarding Transfer of Property (see instructions)<br />
9 Enter the transferor’s interest in the foreign transferee corporation before and after the transfer:<br />
(a) Before 0.0000 % (b) After .01655 %<br />
10<br />
Type of nonrecognition transaction (see instructions)<br />
IRC 351<br />
11 Indicate whether any transfer reported in Part III is subject to any of the following:<br />
a Gain recognition under section 904(f)(3)<br />
b Gain recognition under section 904(f)(5)(F)<br />
c Recapture under section 1503(d)<br />
d Exchange gain under section 987<br />
Yes<br />
Yes<br />
Yes<br />
Yes<br />
No<br />
No<br />
No<br />
No<br />
12<br />
13<br />
a<br />
b<br />
c<br />
d<br />
Did this transfer result from a change in the classification of the transferee to that of a foreign corporation?<br />
Indicate whether the transferor was required to recognize income under Temporary Regulations sections<br />
1.367(a)-4T through 1.367(a)-6T for any of the following:<br />
Tainted property<br />
Depreciation recapture<br />
Branch loss recapture<br />
Any other income recognition provision contained in the above-referenced regulations<br />
Yes<br />
Yes<br />
Yes<br />
Yes<br />
Yes<br />
X<br />
No<br />
No<br />
No<br />
No<br />
No<br />
14<br />
Did the transferor transfer assets which qualify for the trade or business exception under section 367(a)(3)?<br />
Yes<br />
No<br />
15a Did the transferor transfer foreign goodwill or going concern value as defined in Temporary Regulations<br />
section 1.367(a)-1T(d)(5)(iii)?<br />
b<br />
If the answer to line 15a is “Yes,” enter the amount of foreign goodwill or going concern value<br />
transferred $<br />
Yes<br />
No<br />
16<br />
Was cash the only property transferred? X Yes No<br />
17a Was intangible property (within the meaning of section 936(h)(3)(B)) transferred as a result of the<br />
transaction?<br />
b<br />
If “Yes,” describe the nature of the rights to the intangible property that was transferred as a result of the<br />
transaction:<br />
Yes<br />
No<br />
Form 926 (Rev. 12-2008)
TF RNXP1001.1<br />
926<br />
Form OMB No. 1545-0026<br />
(Rev. December 2008)<br />
Department of the Treasury<br />
Internal Revenue Service<br />
<strong>Return</strong> by a U.S. Transferor of Property<br />
to a Foreign Corporation<br />
Attach to your income tax return for the year of the transfer or distribution.<br />
Attachment<br />
Sequence No. 128<br />
Part I U.S. Transferor Information (see instructions)<br />
Name of transferor<br />
Identifying number (see instructions)<br />
THE MCKNIGHT FOUNDATION 41-0754835<br />
1 If the transferor was a corporation, complete questions 1a through 1d.<br />
a If the transfer was a section 361(a) or (b) transfer, was the transferor controlled (under section 368(c)) by<br />
5 or fewer domestic corporations?<br />
N/A<br />
Yes<br />
b Did the transferor remain in existence after the transfer?<br />
X Yes<br />
If not, list the controlling shareholder(s) and their identifying number(s):<br />
No<br />
No<br />
Controlling shareholder<br />
Identifying number<br />
c<br />
If the transferor was a member of an affiliated group filing a consolidated return, was it the parent<br />
corporation?<br />
N/A<br />
If not, list the name and employer identification number (EIN) of the parent corporation:<br />
Yes<br />
No<br />
Name of parent corporation<br />
EIN of parent corporation<br />
d Have basis adjustments under section 367(a)(5) been made?<br />
Yes X No<br />
2<br />
a<br />
If the transferor was a partner in a partnership that was the actual transferor (but is not treated as such under section 367),<br />
complete questions 2a through 2d.<br />
List the name and EIN of the transferor’s partnership:<br />
Name of partnership<br />
EIN of partnership<br />
HARBOURVEST INTL PRIVATE EQUITY PARTNERS V-PARTNERSHIP FUND LP05-0623924<br />
b Did the partner pick up its pro rata share of gain on the transfer of partnership assets?<br />
X Yes No<br />
c Is the partner disposing of its entire interest in the partnership?<br />
Yes X No<br />
d Is the partner disposing of an interest in a limited partnership that is regularly traded on an established<br />
securities market?<br />
Yes X No<br />
Part II Transferee Foreign Corporation Information (see instructions)<br />
3 Name of transferee (foreign corporation) 4 Identifying number, if any<br />
NORDIC CAPITAL VII ALPHA, LP 98-0568124<br />
5 Address (including country)<br />
26 ESPLANADE, ST. HELIER, JERSEY JE2 3QA, CHANNEL ISLANDS<br />
6 Country code of country of incorporation or organization (see instructions)<br />
CHANNEL ISLANDS<br />
7 Foreign law characterization (see instructions)<br />
CORPORATION<br />
8 Is the transferee foreign corporation a controlled foreign corporation? Yes X No<br />
For Paperwork Reduction Act Notice, see separate instructions.<br />
Form 926 (Rev. 12-2008)<br />
ISA
TF RNXP1001.2<br />
Form 926 (Rev. 12-2008)<br />
Page 2<br />
Part III<br />
Information Regarding Transfer of Property (see instructions)<br />
Cash<br />
Type of<br />
property<br />
(a)<br />
Date of<br />
transfer<br />
(b)<br />
Description of<br />
property<br />
(c)<br />
Fair market value on<br />
date of transfer<br />
VARIOUS 150,792<br />
(d)<br />
Cost or other<br />
basis<br />
(e)<br />
Gain recognized on<br />
transfer<br />
Stock and<br />
securities<br />
Installment<br />
obligations,<br />
account<br />
receivables or<br />
similar property<br />
Foreign currency<br />
or other property<br />
denominated in<br />
foreign currency<br />
Inventory<br />
Assets subject to<br />
depreciation<br />
recapture (see<br />
Temp. Regs. sec.<br />
1.367(a)-4T(b))<br />
Tangible property<br />
used in trade or<br />
business not listed<br />
under another<br />
category<br />
Intangible<br />
property<br />
Property to be<br />
leased (as<br />
described in<br />
Temp. Regs. sec.<br />
1.367(a)-4T(c))<br />
Property to be<br />
sold (as<br />
described in<br />
Temp. Regs. sec.<br />
1.367(a)-4T(d))<br />
Transfers of oil and<br />
gas working interests<br />
(as described in<br />
Temp. Regs. sec.<br />
1.367(a)-4T(e))<br />
Other property<br />
Supplemental Information Required To Be Reported (see instructions):<br />
Form 926 (Rev. 12-2008)
TF RNXP1001.3<br />
Form 926 (Rev. 12-2008)<br />
Page 3<br />
Part IV<br />
Additional Information Regarding Transfer of Property (see instructions)<br />
9 Enter the transferor’s interest in the foreign transferee corporation before and after the transfer:<br />
(a) Before 0.0000 % (b) After .00530 %<br />
10<br />
Type of nonrecognition transaction (see instructions)<br />
IRC 351<br />
11 Indicate whether any transfer reported in Part III is subject to any of the following:<br />
a Gain recognition under section 904(f)(3)<br />
b Gain recognition under section 904(f)(5)(F)<br />
c Recapture under section 1503(d)<br />
d Exchange gain under section 987<br />
Yes<br />
Yes<br />
Yes<br />
Yes<br />
No<br />
No<br />
No<br />
No<br />
12<br />
13<br />
a<br />
b<br />
c<br />
d<br />
Did this transfer result from a change in the classification of the transferee to that of a foreign corporation?<br />
Indicate whether the transferor was required to recognize income under Temporary Regulations sections<br />
1.367(a)-4T through 1.367(a)-6T for any of the following:<br />
Tainted property<br />
Depreciation recapture<br />
Branch loss recapture<br />
Any other income recognition provision contained in the above-referenced regulations<br />
Yes<br />
Yes<br />
Yes<br />
Yes<br />
Yes<br />
X<br />
No<br />
No<br />
No<br />
No<br />
No<br />
14<br />
Did the transferor transfer assets which qualify for the trade or business exception under section 367(a)(3)?<br />
Yes<br />
No<br />
15a Did the transferor transfer foreign goodwill or going concern value as defined in Temporary Regulations<br />
section 1.367(a)-1T(d)(5)(iii)?<br />
b<br />
If the answer to line 15a is “Yes,” enter the amount of foreign goodwill or going concern value<br />
transferred $<br />
Yes<br />
No<br />
16<br />
Was cash the only property transferred? X Yes No<br />
17a Was intangible property (within the meaning of section 936(h)(3)(B)) transferred as a result of the<br />
transaction?<br />
b<br />
If “Yes,” describe the nature of the rights to the intangible property that was transferred as a result of the<br />
transaction:<br />
Yes<br />
No<br />
Form 926 (Rev. 12-2008)
TF RNXP1001.1<br />
926<br />
Form OMB No. 1545-0026<br />
(Rev. December 2008)<br />
Department of the Treasury<br />
Internal Revenue Service<br />
<strong>Return</strong> by a U.S. Transferor of Property<br />
to a Foreign Corporation<br />
Attach to your income tax return for the year of the transfer or distribution.<br />
Attachment<br />
Sequence No. 128<br />
Part I U.S. Transferor Information (see instructions)<br />
Name of transferor<br />
Identifying number (see instructions)<br />
THE MCKNIGHT FOUNDATION 41-0754835<br />
1 If the transferor was a corporation, complete questions 1a through 1d.<br />
a If the transfer was a section 361(a) or (b) transfer, was the transferor controlled (under section 368(c)) by<br />
5 or fewer domestic corporations?<br />
N/A<br />
Yes<br />
b Did the transferor remain in existence after the transfer?<br />
X Yes<br />
If not, list the controlling shareholder(s) and their identifying number(s):<br />
No<br />
No<br />
Controlling shareholder<br />
Identifying number<br />
c<br />
If the transferor was a member of an affiliated group filing a consolidated return, was it the parent<br />
corporation?<br />
N/A<br />
If not, list the name and employer identification number (EIN) of the parent corporation:<br />
Yes<br />
No<br />
Name of parent corporation<br />
EIN of parent corporation<br />
d Have basis adjustments under section 367(a)(5) been made?<br />
Yes X No<br />
2<br />
a<br />
If the transferor was a partner in a partnership that was the actual transferor (but is not treated as such under section 367),<br />
complete questions 2a through 2d.<br />
List the name and EIN of the transferor’s partnership:<br />
Name of partnership<br />
EIN of partnership<br />
PANTHEON GLOBAL CO-INVESTMENT OPPORTUNITIES FUND 98-0567148<br />
b Did the partner pick up its pro rata share of gain on the transfer of partnership assets?<br />
X Yes No<br />
c Is the partner disposing of its entire interest in the partnership?<br />
Yes X No<br />
d Is the partner disposing of an interest in a limited partnership that is regularly traded on an established<br />
securities market?<br />
Yes X No<br />
Part II Transferee Foreign Corporation Information (see instructions)<br />
3 Name of transferee (foreign corporation) 4 Identifying number, if any<br />
NORD ANGLIA EDUCATION LIMITED<br />
N/A<br />
5 Address (including country)<br />
NORD HOUSE 3RD AVENUE, CENTRUM 100, BURTON-UPON-TRENT, STAFFORDSHIRE DE14 2WD, UNITED KINGDOM<br />
6 Country code of country of incorporation or organization (see instructions)<br />
UNITED KINGDOM<br />
7 Foreign law characterization (see instructions)<br />
CORPORATION<br />
8 Is the transferee foreign corporation a controlled foreign corporation? Yes X No<br />
For Paperwork Reduction Act Notice, see separate instructions.<br />
Form 926 (Rev. 12-2008)<br />
ISA
TF RNXP1001.2<br />
Form 926 (Rev. 12-2008)<br />
Page 2<br />
Part III<br />
Information Regarding Transfer of Property (see instructions)<br />
Cash<br />
Type of<br />
property<br />
(a)<br />
Date of<br />
transfer<br />
(b)<br />
Description of<br />
property<br />
(c)<br />
Fair market value on<br />
date of transfer<br />
09/26/2008 100,939<br />
(d)<br />
Cost or other<br />
basis<br />
(e)<br />
Gain recognized on<br />
transfer<br />
Stock and<br />
securities<br />
Installment<br />
obligations,<br />
account<br />
receivables or<br />
similar property<br />
Foreign currency<br />
or other property<br />
denominated in<br />
foreign currency<br />
Inventory<br />
Assets subject to<br />
depreciation<br />
recapture (see<br />
Temp. Regs. sec.<br />
1.367(a)-4T(b))<br />
Tangible property<br />
used in trade or<br />
business not listed<br />
under another<br />
category<br />
Intangible<br />
property<br />
Property to be<br />
leased (as<br />
described in<br />
Temp. Regs. sec.<br />
1.367(a)-4T(c))<br />
Property to be<br />
sold (as<br />
described in<br />
Temp. Regs. sec.<br />
1.367(a)-4T(d))<br />
Transfers of oil and<br />
gas working interests<br />
(as described in<br />
Temp. Regs. sec.<br />
1.367(a)-4T(e))<br />
Other property<br />
Supplemental Information Required To Be Reported (see instructions):<br />
Form 926 (Rev. 12-2008)
TF RNXP1001.3<br />
Form 926 (Rev. 12-2008)<br />
Page 3<br />
Part IV<br />
Additional Information Regarding Transfer of Property (see instructions)<br />
9 Enter the transferor’s interest in the foreign transferee corporation before and after the transfer:<br />
(a) Before<br />
% (b) After<br />
%<br />
10<br />
Type of nonrecognition transaction (see instructions)<br />
IRC 351<br />
11 Indicate whether any transfer reported in Part III is subject to any of the following:<br />
a Gain recognition under section 904(f)(3)<br />
b Gain recognition under section 904(f)(5)(F)<br />
c Recapture under section 1503(d)<br />
d Exchange gain under section 987<br />
Yes<br />
Yes<br />
Yes<br />
Yes<br />
X<br />
X<br />
X<br />
X<br />
No<br />
No<br />
No<br />
No<br />
12<br />
13<br />
a<br />
b<br />
c<br />
d<br />
Did this transfer result from a change in the classification of the transferee to that of a foreign corporation?<br />
Indicate whether the transferor was required to recognize income under Temporary Regulations sections<br />
1.367(a)-4T through 1.367(a)-6T for any of the following:<br />
Tainted property<br />
Depreciation recapture<br />
Branch loss recapture<br />
Any other income recognition provision contained in the above-referenced regulations<br />
Yes<br />
Yes<br />
Yes<br />
Yes<br />
Yes<br />
X<br />
X<br />
X<br />
X<br />
X<br />
No<br />
No<br />
No<br />
No<br />
No<br />
14<br />
Did the transferor transfer assets which qualify for the trade or business exception under section 367(a)(3)?<br />
Yes<br />
X<br />
No<br />
15a Did the transferor transfer foreign goodwill or going concern value as defined in Temporary Regulations<br />
section 1.367(a)-1T(d)(5)(iii)?<br />
Yes<br />
X<br />
No<br />
b<br />
If the answer to line 15a is “Yes,” enter the amount of foreign goodwill or going concern value<br />
transferred $<br />
16<br />
Was cash the only property transferred? X Yes No<br />
17a Was intangible property (within the meaning of section 936(h)(3)(B)) transferred as a result of the<br />
transaction?<br />
b<br />
If “Yes,” describe the nature of the rights to the intangible property that was transferred as a result of the<br />
transaction:<br />
Yes<br />
X No<br />
Form 926 (Rev. 12-2008)
TF RNXP1001.1<br />
926<br />
Form OMB No. 1545-0026<br />
(Rev. December 2008)<br />
Department of the Treasury<br />
Internal Revenue Service<br />
<strong>Return</strong> by a U.S. Transferor of Property<br />
to a Foreign Corporation<br />
Attach to your income tax return for the year of the transfer or distribution.<br />
Attachment<br />
Sequence No. 128<br />
Part I U.S. Transferor Information (see instructions)<br />
Name of transferor<br />
Identifying number (see instructions)<br />
THE MCKNIGHT FOUNDATION 41-0754835<br />
1 If the transferor was a corporation, complete questions 1a through 1d.<br />
a If the transfer was a section 361(a) or (b) transfer, was the transferor controlled (under section 368(c)) by<br />
5 or fewer domestic corporations?<br />
N/A<br />
Yes<br />
b Did the transferor remain in existence after the transfer?<br />
X Yes<br />
If not, list the controlling shareholder(s) and their identifying number(s):<br />
No<br />
No<br />
Controlling shareholder<br />
Identifying number<br />
c<br />
If the transferor was a member of an affiliated group filing a consolidated return, was it the parent<br />
corporation?<br />
N/A<br />
If not, list the name and employer identification number (EIN) of the parent corporation:<br />
Yes<br />
No<br />
Name of parent corporation<br />
EIN of parent corporation<br />
d Have basis adjustments under section 367(a)(5) been made?<br />
Yes X No<br />
2<br />
a<br />
If the transferor was a partner in a partnership that was the actual transferor (but is not treated as such under section 367),<br />
complete questions 2a through 2d.<br />
List the name and EIN of the transferor’s partnership:<br />
Name of partnership<br />
EIN of partnership<br />
PANTHEON GLOBAL CO-INVESTMENT OPPORTUNITIES FUND 98-0567148<br />
b Did the partner pick up its pro rata share of gain on the transfer of partnership assets?<br />
X Yes No<br />
c Is the partner disposing of its entire interest in the partnership?<br />
Yes X No<br />
d Is the partner disposing of an interest in a limited partnership that is regularly traded on an established<br />
securities market?<br />
Yes X No<br />
Part II Transferee Foreign Corporation Information (see instructions)<br />
3 Name of transferee (foreign corporation) 4 Identifying number, if any<br />
FR HORIZON HOLDINGS SARL<br />
N/A<br />
5 Address (including country)<br />
9 RUE SAINTE ZITHE, 3RD FLOOR, LUXEMBOURG, L2763, THE GRAND DUCHY OF LUXEMBOURG<br />
6 Country code of country of incorporation or organization (see instructions)<br />
LUXEMBOURG<br />
7 Foreign law characterization (see instructions)<br />
CORPORATION<br />
8 Is the transferee foreign corporation a controlled foreign corporation? Yes X No<br />
For Paperwork Reduction Act Notice, see separate instructions.<br />
Form 926 (Rev. 12-2008)<br />
ISA
TF RNXP1001.2<br />
Form 926 (Rev. 12-2008)<br />
Page 2<br />
Part III<br />
Information Regarding Transfer of Property (see instructions)<br />
Cash<br />
Type of<br />
property<br />
(a)<br />
Date of<br />
transfer<br />
(b)<br />
Description of<br />
property<br />
(c)<br />
Fair market value on<br />
date of transfer<br />
09/15/2008 116,468<br />
(d)<br />
Cost or other<br />
basis<br />
(e)<br />
Gain recognized on<br />
transfer<br />
Stock and<br />
securities<br />
Installment<br />
obligations,<br />
account<br />
receivables or<br />
similar property<br />
Foreign currency<br />
or other property<br />
denominated in<br />
foreign currency<br />
Inventory<br />
Assets subject to<br />
depreciation<br />
recapture (see<br />
Temp. Regs. sec.<br />
1.367(a)-4T(b))<br />
Tangible property<br />
used in trade or<br />
business not listed<br />
under another<br />
category<br />
Intangible<br />
property<br />
Property to be<br />
leased (as<br />
described in<br />
Temp. Regs. sec.<br />
1.367(a)-4T(c))<br />
Property to be<br />
sold (as<br />
described in<br />
Temp. Regs. sec.<br />
1.367(a)-4T(d))<br />
Transfers of oil and<br />
gas working interests<br />
(as described in<br />
Temp. Regs. sec.<br />
1.367(a)-4T(e))<br />
Other property<br />
Supplemental Information Required To Be Reported (see instructions):<br />
Form 926 (Rev. 12-2008)
TF RNXP1001.3<br />
Form 926 (Rev. 12-2008)<br />
Page 3<br />
Part IV<br />
Additional Information Regarding Transfer of Property (see instructions)<br />
9 Enter the transferor’s interest in the foreign transferee corporation before and after the transfer:<br />
(a) Before 0.0000 % (b) After .00659 %<br />
10<br />
Type of nonrecognition transaction (see instructions)<br />
IRC 351<br />
11 Indicate whether any transfer reported in Part III is subject to any of the following:<br />
a Gain recognition under section 904(f)(3)<br />
b Gain recognition under section 904(f)(5)(F)<br />
c Recapture under section 1503(d)<br />
d Exchange gain under section 987<br />
Yes<br />
Yes<br />
Yes<br />
Yes<br />
X<br />
X<br />
X<br />
X<br />
No<br />
No<br />
No<br />
No<br />
12<br />
13<br />
a<br />
b<br />
c<br />
d<br />
Did this transfer result from a change in the classification of the transferee to that of a foreign corporation?<br />
Indicate whether the transferor was required to recognize income under Temporary Regulations sections<br />
1.367(a)-4T through 1.367(a)-6T for any of the following:<br />
Tainted property<br />
Depreciation recapture<br />
Branch loss recapture<br />
Any other income recognition provision contained in the above-referenced regulations<br />
Yes<br />
Yes<br />
Yes<br />
Yes<br />
Yes<br />
X<br />
X<br />
X<br />
X<br />
X<br />
No<br />
No<br />
No<br />
No<br />
No<br />
14<br />
Did the transferor transfer assets which qualify for the trade or business exception under section 367(a)(3)?<br />
Yes<br />
X<br />
No<br />
15a Did the transferor transfer foreign goodwill or going concern value as defined in Temporary Regulations<br />
section 1.367(a)-1T(d)(5)(iii)?<br />
Yes<br />
X<br />
No<br />
b<br />
If the answer to line 15a is “Yes,” enter the amount of foreign goodwill or going concern value<br />
transferred $<br />
16<br />
Was cash the only property transferred? X Yes No<br />
17a Was intangible property (within the meaning of section 936(h)(3)(B)) transferred as a result of the<br />
transaction?<br />
b<br />
If “Yes,” describe the nature of the rights to the intangible property that was transferred as a result of the<br />
transaction:<br />
Yes<br />
X No<br />
Form 926 (Rev. 12-2008)
TF RNXP1001.1<br />
926<br />
Form OMB No. 1545-0026<br />
(Rev. December 2008)<br />
Department of the Treasury<br />
Internal Revenue Service<br />
<strong>Return</strong> by a U.S. Transferor of Property<br />
to a Foreign Corporation<br />
Attach to your income tax return for the year of the transfer or distribution.<br />
Attachment<br />
Sequence No. 128<br />
Part I U.S. Transferor Information (see instructions)<br />
Name of transferor<br />
Identifying number (see instructions)<br />
THE MCKNIGHT FOUNDATION 41-0754835<br />
1 If the transferor was a corporation, complete questions 1a through 1d.<br />
a If the transfer was a section 361(a) or (b) transfer, was the transferor controlled (under section 368(c)) by<br />
5 or fewer domestic corporations?<br />
N/A<br />
Yes<br />
b Did the transferor remain in existence after the transfer?<br />
X Yes<br />
If not, list the controlling shareholder(s) and their identifying number(s):<br />
No<br />
No<br />
Controlling shareholder<br />
Identifying number<br />
c<br />
If the transferor was a member of an affiliated group filing a consolidated return, was it the parent<br />
corporation?<br />
N/A<br />
If not, list the name and employer identification number (EIN) of the parent corporation:<br />
Yes<br />
No<br />
Name of parent corporation<br />
EIN of parent corporation<br />
d Have basis adjustments under section 367(a)(5) been made?<br />
Yes X No<br />
2<br />
a<br />
If the transferor was a partner in a partnership that was the actual transferor (but is not treated as such under section 367),<br />
complete questions 2a through 2d.<br />
List the name and EIN of the transferor’s partnership:<br />
Name of partnership<br />
EIN of partnership<br />
PANTHEON GLOBAL CO-INVESTMENT OPPORTUNITIES FUND 98-0567148<br />
b Did the partner pick up its pro rata share of gain on the transfer of partnership assets?<br />
X Yes No<br />
c Is the partner disposing of its entire interest in the partnership?<br />
Yes X No<br />
d Is the partner disposing of an interest in a limited partnership that is regularly traded on an established<br />
securities market?<br />
Yes X No<br />
Part II Transferee Foreign Corporation Information (see instructions)<br />
3 Name of transferee (foreign corporation) 4 Identifying number, if any<br />
ENERGY CRANES INTERNATIONAL LIMITED<br />
N/A<br />
5 Address (including country)<br />
DENMORE ROAD, BRIDGE OF DON, ABERDEEN, GRAMPIAN AB23 8JW, UNITED KINGDOM<br />
6 Country code of country of incorporation or organization (see instructions)<br />
UNITED KINGDOM<br />
7 Foreign law characterization (see instructions)<br />
CORPORATION<br />
8 Is the transferee foreign corporation a controlled foreign corporation? Yes X No<br />
For Paperwork Reduction Act Notice, see separate instructions.<br />
Form 926 (Rev. 12-2008)<br />
ISA
TF RNXP1001.2<br />
Form 926 (Rev. 12-2008)<br />
Page 2<br />
Part III<br />
Information Regarding Transfer of Property (see instructions)<br />
Cash<br />
Type of<br />
property<br />
(a)<br />
Date of<br />
transfer<br />
(b)<br />
Description of<br />
property<br />
(c)<br />
Fair market value on<br />
date of transfer<br />
07/01/2008 132,553<br />
(d)<br />
Cost or other<br />
basis<br />
(e)<br />
Gain recognized on<br />
transfer<br />
Stock and<br />
securities<br />
Installment<br />
obligations,<br />
account<br />
receivables or<br />
similar property<br />
Foreign currency<br />
or other property<br />
denominated in<br />
foreign currency<br />
Inventory<br />
Assets subject to<br />
depreciation<br />
recapture (see<br />
Temp. Regs. sec.<br />
1.367(a)-4T(b))<br />
Tangible property<br />
used in trade or<br />
business not listed<br />
under another<br />
category<br />
Intangible<br />
property<br />
Property to be<br />
leased (as<br />
described in<br />
Temp. Regs. sec.<br />
1.367(a)-4T(c))<br />
Property to be<br />
sold (as<br />
described in<br />
Temp. Regs. sec.<br />
1.367(a)-4T(d))<br />
Transfers of oil and<br />
gas working interests<br />
(as described in<br />
Temp. Regs. sec.<br />
1.367(a)-4T(e))<br />
Other property<br />
Supplemental Information Required To Be Reported (see instructions):<br />
Form 926 (Rev. 12-2008)
TF RNXP1001.3<br />
Form 926 (Rev. 12-2008)<br />
Page 3<br />
Part IV<br />
Additional Information Regarding Transfer of Property (see instructions)<br />
9 Enter the transferor’s interest in the foreign transferee corporation before and after the transfer:<br />
(a) Before<br />
% (b) After<br />
%<br />
10<br />
Type of nonrecognition transaction (see instructions)<br />
IRC 351<br />
11 Indicate whether any transfer reported in Part III is subject to any of the following:<br />
a Gain recognition under section 904(f)(3)<br />
b Gain recognition under section 904(f)(5)(F)<br />
c Recapture under section 1503(d)<br />
d Exchange gain under section 987<br />
Yes<br />
Yes<br />
Yes<br />
Yes<br />
X<br />
X<br />
X<br />
X<br />
No<br />
No<br />
No<br />
No<br />
12<br />
13<br />
a<br />
b<br />
c<br />
d<br />
Did this transfer result from a change in the classification of the transferee to that of a foreign corporation?<br />
Indicate whether the transferor was required to recognize income under Temporary Regulations sections<br />
1.367(a)-4T through 1.367(a)-6T for any of the following:<br />
Tainted property<br />
Depreciation recapture<br />
Branch loss recapture<br />
Any other income recognition provision contained in the above-referenced regulations<br />
Yes<br />
Yes<br />
Yes<br />
Yes<br />
Yes<br />
X<br />
X<br />
X<br />
X<br />
X<br />
No<br />
No<br />
No<br />
No<br />
No<br />
14<br />
Did the transferor transfer assets which qualify for the trade or business exception under section 367(a)(3)?<br />
Yes<br />
X<br />
No<br />
15a Did the transferor transfer foreign goodwill or going concern value as defined in Temporary Regulations<br />
section 1.367(a)-1T(d)(5)(iii)?<br />
Yes<br />
X<br />
No<br />
b<br />
If the answer to line 15a is “Yes,” enter the amount of foreign goodwill or going concern value<br />
transferred $<br />
16<br />
Was cash the only property transferred? X Yes No<br />
17a Was intangible property (within the meaning of section 936(h)(3)(B)) transferred as a result of the<br />
transaction?<br />
b<br />
If “Yes,” describe the nature of the rights to the intangible property that was transferred as a result of the<br />
transaction:<br />
Yes<br />
X No<br />
Form 926 (Rev. 12-2008)
TF RNXP1001.1<br />
926<br />
Form OMB No. 1545-0026<br />
(Rev. December 2008)<br />
Department of the Treasury<br />
Internal Revenue Service<br />
<strong>Return</strong> by a U.S. Transferor of Property<br />
to a Foreign Corporation<br />
Attach to your income tax return for the year of the transfer or distribution.<br />
Attachment<br />
Sequence No. 128<br />
Part I U.S. Transferor Information (see instructions)<br />
Name of transferor<br />
Identifying number (see instructions)<br />
THE MCKNIGHT FOUNDATION 41-0754835<br />
1 If the transferor was a corporation, complete questions 1a through 1d.<br />
a If the transfer was a section 361(a) or (b) transfer, was the transferor controlled (under section 368(c)) by<br />
5 or fewer domestic corporations?<br />
N/A<br />
Yes<br />
b Did the transferor remain in existence after the transfer?<br />
X Yes<br />
If not, list the controlling shareholder(s) and their identifying number(s):<br />
No<br />
No<br />
Controlling shareholder<br />
Identifying number<br />
c<br />
If the transferor was a member of an affiliated group filing a consolidated return, was it the parent<br />
corporation?<br />
N/A<br />
If not, list the name and employer identification number (EIN) of the parent corporation:<br />
Yes<br />
No<br />
Name of parent corporation<br />
EIN of parent corporation<br />
d Have basis adjustments under section 367(a)(5) been made?<br />
Yes X No<br />
2<br />
a<br />
If the transferor was a partner in a partnership that was the actual transferor (but is not treated as such under section 367),<br />
complete questions 2a through 2d.<br />
List the name and EIN of the transferor’s partnership:<br />
Name of partnership<br />
EIN of partnership<br />
PANTHEON EUROPE FUND VI, LP 98-0573774<br />
b Did the partner pick up its pro rata share of gain on the transfer of partnership assets?<br />
X Yes No<br />
c Is the partner disposing of its entire interest in the partnership?<br />
Yes X No<br />
d Is the partner disposing of an interest in a limited partnership that is regularly traded on an established<br />
securities market?<br />
Yes X No<br />
Part II Transferee Foreign Corporation Information (see instructions)<br />
3 Name of transferee (foreign corporation) 4 Identifying number, if any<br />
BARCLAYS PRIVATE EQUITY EUROPEAN FUND III F 98-0580254<br />
5 Address (including country)<br />
6<br />
Country code of country of incorporation or organization (see instructions)<br />
7 Foreign law characterization (see instructions)<br />
CORPORATION<br />
8 Is the transferee foreign corporation a controlled foreign corporation? Yes X No<br />
For Paperwork Reduction Act Notice, see separate instructions.<br />
Form 926 (Rev. 12-2008)<br />
ISA
TF RNXP1001.2<br />
Form 926 (Rev. 12-2008)<br />
Page 2<br />
Part III<br />
Information Regarding Transfer of Property (see instructions)<br />
Cash<br />
Type of<br />
property<br />
(a)<br />
Date of<br />
transfer<br />
(b)<br />
Description of<br />
property<br />
(c)<br />
Fair market value on<br />
date of transfer<br />
339,266<br />
(d)<br />
Cost or other<br />
basis<br />
(e)<br />
Gain recognized on<br />
transfer<br />
Stock and<br />
securities<br />
Installment<br />
obligations,<br />
account<br />
receivables or<br />
similar property<br />
Foreign currency<br />
or other property<br />
denominated in<br />
foreign currency<br />
Inventory<br />
Assets subject to<br />
depreciation<br />
recapture (see<br />
Temp. Regs. sec.<br />
1.367(a)-4T(b))<br />
Tangible property<br />
used in trade or<br />
business not listed<br />
under another<br />
category<br />
Intangible<br />
property<br />
Property to be<br />
leased (as<br />
described in<br />
Temp. Regs. sec.<br />
1.367(a)-4T(c))<br />
Property to be<br />
sold (as<br />
described in<br />
Temp. Regs. sec.<br />
1.367(a)-4T(d))<br />
Transfers of oil and<br />
gas working interests<br />
(as described in<br />
Temp. Regs. sec.<br />
1.367(a)-4T(e))<br />
Other property<br />
Supplemental Information Required To Be Reported (see instructions):<br />
Form 926 (Rev. 12-2008)
TF RNXP1001.3<br />
Form 926 (Rev. 12-2008)<br />
Page 3<br />
Part IV<br />
Additional Information Regarding Transfer of Property (see instructions)<br />
9 Enter the transferor’s interest in the foreign transferee corporation before and after the transfer:<br />
(a) Before<br />
% (b) After .03565 %<br />
10<br />
Type of nonrecognition transaction (see instructions)<br />
IRC 351<br />
11 Indicate whether any transfer reported in Part III is subject to any of the following:<br />
a Gain recognition under section 904(f)(3)<br />
b Gain recognition under section 904(f)(5)(F)<br />
c Recapture under section 1503(d)<br />
d Exchange gain under section 987<br />
Yes<br />
Yes<br />
Yes<br />
Yes<br />
X<br />
X<br />
X<br />
X<br />
No<br />
No<br />
No<br />
No<br />
12<br />
13<br />
a<br />
b<br />
c<br />
d<br />
Did this transfer result from a change in the classification of the transferee to that of a foreign corporation?<br />
Indicate whether the transferor was required to recognize income under Temporary Regulations sections<br />
1.367(a)-4T through 1.367(a)-6T for any of the following:<br />
Tainted property<br />
Depreciation recapture<br />
Branch loss recapture<br />
Any other income recognition provision contained in the above-referenced regulations<br />
Yes<br />
Yes<br />
Yes<br />
Yes<br />
Yes<br />
X<br />
X<br />
X<br />
X<br />
X<br />
No<br />
No<br />
No<br />
No<br />
No<br />
14<br />
Did the transferor transfer assets which qualify for the trade or business exception under section 367(a)(3)?<br />
Yes<br />
X<br />
No<br />
15a Did the transferor transfer foreign goodwill or going concern value as defined in Temporary Regulations<br />
section 1.367(a)-1T(d)(5)(iii)?<br />
Yes<br />
X<br />
No<br />
b<br />
If the answer to line 15a is “Yes,” enter the amount of foreign goodwill or going concern value<br />
transferred $<br />
16<br />
Was cash the only property transferred? X Yes No<br />
17a Was intangible property (within the meaning of section 936(h)(3)(B)) transferred as a result of the<br />
transaction?<br />
b<br />
If “Yes,” describe the nature of the rights to the intangible property that was transferred as a result of the<br />
transaction:<br />
Yes<br />
X No<br />
Form 926 (Rev. 12-2008)
TF RNXP1001.1<br />
926<br />
Form OMB No. 1545-0026<br />
(Rev. December 2008)<br />
Department of the Treasury<br />
Internal Revenue Service<br />
<strong>Return</strong> by a U.S. Transferor of Property<br />
to a Foreign Corporation<br />
Attach to your income tax return for the year of the transfer or distribution.<br />
Attachment<br />
Sequence No. 128<br />
Part I U.S. Transferor Information (see instructions)<br />
Name of transferor<br />
Identifying number (see instructions)<br />
THE MCKNIGHT FOUNDATION 41-0754835<br />
1 If the transferor was a corporation, complete questions 1a through 1d.<br />
a If the transfer was a section 361(a) or (b) transfer, was the transferor controlled (under section 368(c)) by<br />
5 or fewer domestic corporations?<br />
N/A<br />
Yes<br />
b Did the transferor remain in existence after the transfer?<br />
X Yes<br />
If not, list the controlling shareholder(s) and their identifying number(s):<br />
No<br />
No<br />
Controlling shareholder<br />
Identifying number<br />
c<br />
If the transferor was a member of an affiliated group filing a consolidated return, was it the parent<br />
corporation?<br />
N/A<br />
If not, list the name and employer identification number (EIN) of the parent corporation:<br />
Yes<br />
No<br />
Name of parent corporation<br />
EIN of parent corporation<br />
d Have basis adjustments under section 367(a)(5) been made?<br />
Yes X No<br />
2<br />
a<br />
If the transferor was a partner in a partnership that was the actual transferor (but is not treated as such under section 367),<br />
complete questions 2a through 2d.<br />
List the name and EIN of the transferor’s partnership:<br />
Name of partnership<br />
EIN of partnership<br />
PANTHEON EUROPE FUND VI, LP 98-0573774<br />
b Did the partner pick up its pro rata share of gain on the transfer of partnership assets?<br />
X Yes No<br />
c Is the partner disposing of its entire interest in the partnership?<br />
Yes X No<br />
d Is the partner disposing of an interest in a limited partnership that is regularly traded on an established<br />
securities market?<br />
Yes X No<br />
Part II Transferee Foreign Corporation Information (see instructions)<br />
3 Name of transferee (foreign corporation) 4 Identifying number, if any<br />
NORDIC CAPITAL VII ALPHA LP<br />
N/A<br />
5 Address (including country)<br />
6<br />
Country code of country of incorporation or organization (see instructions)<br />
7 Foreign law characterization (see instructions)<br />
CORPORATION<br />
8 Is the transferee foreign corporation a controlled foreign corporation? Yes X No<br />
For Paperwork Reduction Act Notice, see separate instructions.<br />
Form 926 (Rev. 12-2008)<br />
ISA
TF RNXP1001.2<br />
Form 926 (Rev. 12-2008)<br />
Page 2<br />
Part III<br />
Information Regarding Transfer of Property (see instructions)<br />
Cash<br />
Type of<br />
property<br />
(a)<br />
Date of<br />
transfer<br />
(b)<br />
Description of<br />
property<br />
(c)<br />
Fair market value on<br />
date of transfer<br />
191,433<br />
(d)<br />
Cost or other<br />
basis<br />
(e)<br />
Gain recognized on<br />
transfer<br />
Stock and<br />
securities<br />
Installment<br />
obligations,<br />
account<br />
receivables or<br />
similar property<br />
Foreign currency<br />
or other property<br />
denominated in<br />
foreign currency<br />
Inventory<br />
Assets subject to<br />
depreciation<br />
recapture (see<br />
Temp. Regs. sec.<br />
1.367(a)-4T(b))<br />
Tangible property<br />
used in trade or<br />
business not listed<br />
under another<br />
category<br />
Intangible<br />
property<br />
Property to be<br />
leased (as<br />
described in<br />
Temp. Regs. sec.<br />
1.367(a)-4T(c))<br />
Property to be<br />
sold (as<br />
described in<br />
Temp. Regs. sec.<br />
1.367(a)-4T(d))<br />
Transfers of oil and<br />
gas working interests<br />
(as described in<br />
Temp. Regs. sec.<br />
1.367(a)-4T(e))<br />
Other property<br />
Supplemental Information Required To Be Reported (see instructions):<br />
Form 926 (Rev. 12-2008)
TF RNXP1001.3<br />
Form 926 (Rev. 12-2008)<br />
Page 3<br />
Part IV<br />
Additional Information Regarding Transfer of Property (see instructions)<br />
9 Enter the transferor’s interest in the foreign transferee corporation before and after the transfer:<br />
(a) Before 0.0000 % (b) After .01522 %<br />
10<br />
Type of nonrecognition transaction (see instructions)<br />
IRC 351<br />
11 Indicate whether any transfer reported in Part III is subject to any of the following:<br />
a Gain recognition under section 904(f)(3)<br />
b Gain recognition under section 904(f)(5)(F)<br />
c Recapture under section 1503(d)<br />
d Exchange gain under section 987<br />
Yes<br />
Yes<br />
Yes<br />
Yes<br />
X<br />
X<br />
X<br />
X<br />
No<br />
No<br />
No<br />
No<br />
12<br />
13<br />
a<br />
b<br />
c<br />
d<br />
Did this transfer result from a change in the classification of the transferee to that of a foreign corporation?<br />
Indicate whether the transferor was required to recognize income under Temporary Regulations sections<br />
1.367(a)-4T through 1.367(a)-6T for any of the following:<br />
Tainted property<br />
Depreciation recapture<br />
Branch loss recapture<br />
Any other income recognition provision contained in the above-referenced regulations<br />
Yes<br />
Yes<br />
Yes<br />
Yes<br />
Yes<br />
X<br />
X<br />
X<br />
X<br />
X<br />
No<br />
No<br />
No<br />
No<br />
No<br />
14<br />
Did the transferor transfer assets which qualify for the trade or business exception under section 367(a)(3)?<br />
Yes<br />
X<br />
No<br />
15a Did the transferor transfer foreign goodwill or going concern value as defined in Temporary Regulations<br />
section 1.367(a)-1T(d)(5)(iii)?<br />
Yes<br />
X<br />
No<br />
b<br />
If the answer to line 15a is “Yes,” enter the amount of foreign goodwill or going concern value<br />
transferred $<br />
16<br />
Was cash the only property transferred? X Yes No<br />
17a Was intangible property (within the meaning of section 936(h)(3)(B)) transferred as a result of the<br />
transaction?<br />
b<br />
If “Yes,” describe the nature of the rights to the intangible property that was transferred as a result of the<br />
transaction:<br />
Yes<br />
X No<br />
Form 926 (Rev. 12-2008)
TF RNXP1001.1<br />
926<br />
Form OMB No. 1545-0026<br />
(Rev. December 2008)<br />
Department of the Treasury<br />
Internal Revenue Service<br />
<strong>Return</strong> by a U.S. Transferor of Property<br />
to a Foreign Corporation<br />
Attach to your income tax return for the year of the transfer or distribution.<br />
Attachment<br />
Sequence No. 128<br />
Part I U.S. Transferor Information (see instructions)<br />
Name of transferor<br />
Identifying number (see instructions)<br />
THE MCKNIGHT FOUNDATION 41-0754835<br />
1 If the transferor was a corporation, complete questions 1a through 1d.<br />
a If the transfer was a section 361(a) or (b) transfer, was the transferor controlled (under section 368(c)) by<br />
5 or fewer domestic corporations?<br />
N/A<br />
Yes<br />
b Did the transferor remain in existence after the transfer?<br />
X Yes<br />
If not, list the controlling shareholder(s) and their identifying number(s):<br />
No<br />
No<br />
Controlling shareholder<br />
Identifying number<br />
c<br />
If the transferor was a member of an affiliated group filing a consolidated return, was it the parent<br />
corporation?<br />
N/A<br />
If not, list the name and employer identification number (EIN) of the parent corporation:<br />
Yes<br />
No<br />
Name of parent corporation<br />
EIN of parent corporation<br />
d Have basis adjustments under section 367(a)(5) been made?<br />
Yes X No<br />
2<br />
a<br />
If the transferor was a partner in a partnership that was the actual transferor (but is not treated as such under section 367),<br />
complete questions 2a through 2d.<br />
List the name and EIN of the transferor’s partnership:<br />
Name of partnership<br />
EIN of partnership<br />
CLYDE BLOWERS CAPITAL FUND II, LP 98-0611247<br />
b Did the partner pick up its pro rata share of gain on the transfer of partnership assets?<br />
Yes X No<br />
c Is the partner disposing of its entire interest in the partnership?<br />
Yes X No<br />
d Is the partner disposing of an interest in a limited partnership that is regularly traded on an established<br />
securities market?<br />
Yes X No<br />
Part II Transferee Foreign Corporation Information (see instructions)<br />
3 Name of transferee (foreign corporation) 4 Identifying number, if any<br />
CLYDE BLOWERS CAPITAL SARL 98-0611246<br />
5 Address (including country)<br />
37, RUE D'ANVERS, L-1130; LUXEMBOURG CITY, LUXEMBOURG<br />
6 Country code of country of incorporation or organization (see instructions)<br />
LUXEMBOURG<br />
7 Foreign law characterization (see instructions)<br />
CORPORATION<br />
8 Is the transferee foreign corporation a controlled foreign corporation? Yes X No<br />
For Paperwork Reduction Act Notice, see separate instructions.<br />
Form 926 (Rev. 12-2008)<br />
ISA
TF RNXP1001.2<br />
Form 926 (Rev. 12-2008)<br />
Page 2<br />
Part III<br />
Information Regarding Transfer of Property (see instructions)<br />
Cash<br />
Type of<br />
property<br />
(a)<br />
Date of<br />
transfer<br />
(b)<br />
Description of<br />
property<br />
(c)<br />
Fair market value on<br />
date of transfer<br />
11/12/2008 7,443<br />
(d)<br />
Cost or other<br />
basis<br />
(e)<br />
Gain recognized on<br />
transfer<br />
Stock and<br />
securities<br />
Installment<br />
obligations,<br />
account<br />
receivables or<br />
similar property<br />
Foreign currency<br />
or other property<br />
denominated in<br />
foreign currency<br />
Inventory<br />
Assets subject to<br />
depreciation<br />
recapture (see<br />
Temp. Regs. sec.<br />
1.367(a)-4T(b))<br />
Tangible property<br />
used in trade or<br />
business not listed<br />
under another<br />
category<br />
Intangible<br />
property<br />
Property to be<br />
leased (as<br />
described in<br />
Temp. Regs. sec.<br />
1.367(a)-4T(c))<br />
Property to be<br />
sold (as<br />
described in<br />
Temp. Regs. sec.<br />
1.367(a)-4T(d))<br />
Transfers of oil and<br />
gas working interests<br />
(as described in<br />
Temp. Regs. sec.<br />
1.367(a)-4T(e))<br />
Other property<br />
Supplemental Information Required To Be Reported (see instructions):<br />
Form 926 (Rev. 12-2008)
TF RNXP1001.3<br />
Form 926 (Rev. 12-2008)<br />
Page 3<br />
Part IV<br />
Additional Information Regarding Transfer of Property (see instructions)<br />
9 Enter the transferor’s interest in the foreign transferee corporation before and after the transfer:<br />
(a) Before<br />
% (b) After .05455 %<br />
10<br />
Type of nonrecognition transaction (see instructions)<br />
IRC 351<br />
11 Indicate whether any transfer reported in Part III is subject to any of the following:<br />
a Gain recognition under section 904(f)(3)<br />
b Gain recognition under section 904(f)(5)(F)<br />
c Recapture under section 1503(d)<br />
d Exchange gain under section 987<br />
Yes<br />
Yes<br />
Yes<br />
Yes<br />
X<br />
X<br />
X<br />
X<br />
No<br />
No<br />
No<br />
No<br />
12<br />
13<br />
a<br />
b<br />
c<br />
d<br />
Did this transfer result from a change in the classification of the transferee to that of a foreign corporation?<br />
Indicate whether the transferor was required to recognize income under Temporary Regulations sections<br />
1.367(a)-4T through 1.367(a)-6T for any of the following:<br />
Tainted property<br />
Depreciation recapture<br />
Branch loss recapture<br />
Any other income recognition provision contained in the above-referenced regulations<br />
Yes<br />
Yes<br />
Yes<br />
Yes<br />
Yes<br />
X<br />
X<br />
X<br />
X<br />
X<br />
No<br />
No<br />
No<br />
No<br />
No<br />
14<br />
Did the transferor transfer assets which qualify for the trade or business exception under section 367(a)(3)?<br />
Yes<br />
X<br />
No<br />
15a Did the transferor transfer foreign goodwill or going concern value as defined in Temporary Regulations<br />
section 1.367(a)-1T(d)(5)(iii)?<br />
Yes<br />
X<br />
No<br />
b<br />
If the answer to line 15a is “Yes,” enter the amount of foreign goodwill or going concern value<br />
transferred $<br />
16<br />
Was cash the only property transferred? X Yes No<br />
17a Was intangible property (within the meaning of section 936(h)(3)(B)) transferred as a result of the<br />
transaction?<br />
b<br />
If “Yes,” describe the nature of the rights to the intangible property that was transferred as a result of the<br />
transaction:<br />
Yes<br />
X No<br />
Form 926 (Rev. 12-2008)
TF RNXP1001.1<br />
926<br />
Form OMB No. 1545-0026<br />
(Rev. December 2008)<br />
Department of the Treasury<br />
Internal Revenue Service<br />
<strong>Return</strong> by a U.S. Transferor of Property<br />
to a Foreign Corporation<br />
Attach to your income tax return for the year of the transfer or distribution.<br />
Attachment<br />
Sequence No. 128<br />
Part I U.S. Transferor Information (see instructions)<br />
Name of transferor<br />
Identifying number (see instructions)<br />
THE MCKNIGHT FOUNDATION 41-0754835<br />
1 If the transferor was a corporation, complete questions 1a through 1d.<br />
a If the transfer was a section 361(a) or (b) transfer, was the transferor controlled (under section 368(c)) by<br />
5 or fewer domestic corporations?<br />
N/A<br />
Yes<br />
b Did the transferor remain in existence after the transfer?<br />
X Yes<br />
If not, list the controlling shareholder(s) and their identifying number(s):<br />
No<br />
No<br />
Controlling shareholder<br />
Identifying number<br />
c<br />
If the transferor was a member of an affiliated group filing a consolidated return, was it the parent<br />
corporation?<br />
N/A<br />
If not, list the name and employer identification number (EIN) of the parent corporation:<br />
Yes<br />
No<br />
Name of parent corporation<br />
EIN of parent corporation<br />
d Have basis adjustments under section 367(a)(5) been made?<br />
Yes X No<br />
2<br />
a<br />
If the transferor was a partner in a partnership that was the actual transferor (but is not treated as such under section 367),<br />
complete questions 2a through 2d.<br />
List the name and EIN of the transferor’s partnership:<br />
Name of partnership<br />
EIN of partnership<br />
FIRST RESERVE FUND XII, LP 98-0579153<br />
b Did the partner pick up its pro rata share of gain on the transfer of partnership assets?<br />
Yes X No<br />
c Is the partner disposing of its entire interest in the partnership?<br />
Yes X No<br />
d Is the partner disposing of an interest in a limited partnership that is regularly traded on an established<br />
securities market?<br />
Yes X No<br />
Part II Transferee Foreign Corporation Information (see instructions)<br />
3 Name of transferee (foreign corporation) 4 Identifying number, if any<br />
FR HORIZON HOLDINGS SARL, C/O ATC MANAGMENT (LUXEMBOURG) N/A<br />
5 Address (including country)<br />
9 RUE SAINTE ZITHE L-2763, LUXEMBOURG, THE GRAND DUCHY OF LUXEMBOURG<br />
6 Country code of country of incorporation or organization (see instructions)<br />
LUXEMBOURG<br />
7 Foreign law characterization (see instructions)<br />
CORPORATION<br />
8 Is the transferee foreign corporation a controlled foreign corporation? Yes X No<br />
For Paperwork Reduction Act Notice, see separate instructions.<br />
Form 926 (Rev. 12-2008)<br />
ISA
TF RNXP1001.2<br />
Form 926 (Rev. 12-2008)<br />
Page 2<br />
Part III<br />
Information Regarding Transfer of Property (see instructions)<br />
Cash<br />
Type of<br />
property<br />
(a)<br />
Date of<br />
transfer<br />
(b)<br />
Description of<br />
property<br />
(c)<br />
Fair market value on<br />
date of transfer<br />
08/12/2008 46,102<br />
(d)<br />
Cost or other<br />
basis<br />
(e)<br />
Gain recognized on<br />
transfer<br />
Stock and<br />
securities<br />
Installment<br />
obligations,<br />
account<br />
receivables or<br />
similar property<br />
Foreign currency<br />
or other property<br />
denominated in<br />
foreign currency<br />
Inventory<br />
Assets subject to<br />
depreciation<br />
recapture (see<br />
Temp. Regs. sec.<br />
1.367(a)-4T(b))<br />
Tangible property<br />
used in trade or<br />
business not listed<br />
under another<br />
category<br />
Intangible<br />
property<br />
Property to be<br />
leased (as<br />
described in<br />
Temp. Regs. sec.<br />
1.367(a)-4T(c))<br />
Property to be<br />
sold (as<br />
described in<br />
Temp. Regs. sec.<br />
1.367(a)-4T(d))<br />
Transfers of oil and<br />
gas working interests<br />
(as described in<br />
Temp. Regs. sec.<br />
1.367(a)-4T(e))<br />
Other property<br />
Supplemental Information Required To Be Reported (see instructions):<br />
Form 926 (Rev. 12-2008)
TF RNXP1001.3<br />
Form 926 (Rev. 12-2008)<br />
Page 3<br />
Part IV<br />
Additional Information Regarding Transfer of Property (see instructions)<br />
9 Enter the transferor’s interest in the foreign transferee corporation before and after the transfer:<br />
(a) Before<br />
% (b) After .00262 %<br />
10<br />
Type of nonrecognition transaction (see instructions)<br />
IRC 351<br />
11 Indicate whether any transfer reported in Part III is subject to any of the following:<br />
a Gain recognition under section 904(f)(3)<br />
b Gain recognition under section 904(f)(5)(F)<br />
c Recapture under section 1503(d)<br />
d Exchange gain under section 987<br />
Yes<br />
Yes<br />
Yes<br />
Yes<br />
X<br />
X<br />
X<br />
X<br />
No<br />
No<br />
No<br />
No<br />
12<br />
13<br />
a<br />
b<br />
c<br />
d<br />
Did this transfer result from a change in the classification of the transferee to that of a foreign corporation?<br />
Indicate whether the transferor was required to recognize income under Temporary Regulations sections<br />
1.367(a)-4T through 1.367(a)-6T for any of the following:<br />
Tainted property<br />
Depreciation recapture<br />
Branch loss recapture<br />
Any other income recognition provision contained in the above-referenced regulations<br />
Yes<br />
Yes<br />
Yes<br />
Yes<br />
Yes<br />
X<br />
X<br />
X<br />
X<br />
X<br />
No<br />
No<br />
No<br />
No<br />
No<br />
14<br />
Did the transferor transfer assets which qualify for the trade or business exception under section 367(a)(3)?<br />
Yes<br />
X<br />
No<br />
15a Did the transferor transfer foreign goodwill or going concern value as defined in Temporary Regulations<br />
section 1.367(a)-1T(d)(5)(iii)?<br />
Yes<br />
X<br />
No<br />
b<br />
If the answer to line 15a is “Yes,” enter the amount of foreign goodwill or going concern value<br />
transferred $<br />
16<br />
Was cash the only property transferred? X Yes No<br />
17a Was intangible property (within the meaning of section 936(h)(3)(B)) transferred as a result of the<br />
transaction?<br />
b<br />
If “Yes,” describe the nature of the rights to the intangible property that was transferred as a result of the<br />
transaction:<br />
Yes<br />
X No<br />
Form 926 (Rev. 12-2008)
TF RNXP1001.1<br />
926<br />
Form OMB No. 1545-0026<br />
(Rev. December 2008)<br />
Department of the Treasury<br />
Internal Revenue Service<br />
<strong>Return</strong> by a U.S. Transferor of Property<br />
to a Foreign Corporation<br />
Attach to your income tax return for the year of the transfer or distribution.<br />
Attachment<br />
Sequence No. 128<br />
Part I U.S. Transferor Information (see instructions)<br />
Name of transferor<br />
Identifying number (see instructions)<br />
THE MCKNIGHT FOUNDATION 41-0754835<br />
1 If the transferor was a corporation, complete questions 1a through 1d.<br />
a If the transfer was a section 361(a) or (b) transfer, was the transferor controlled (under section 368(c)) by<br />
5 or fewer domestic corporations?<br />
N/A<br />
Yes<br />
b Did the transferor remain in existence after the transfer?<br />
X Yes<br />
If not, list the controlling shareholder(s) and their identifying number(s):<br />
No<br />
No<br />
Controlling shareholder<br />
Identifying number<br />
c<br />
If the transferor was a member of an affiliated group filing a consolidated return, was it the parent<br />
corporation?<br />
N/A<br />
If not, list the name and employer identification number (EIN) of the parent corporation:<br />
Yes<br />
No<br />
Name of parent corporation<br />
EIN of parent corporation<br />
d Have basis adjustments under section 367(a)(5) been made?<br />
Yes X No<br />
2<br />
a<br />
If the transferor was a partner in a partnership that was the actual transferor (but is not treated as such under section 367),<br />
complete questions 2a through 2d.<br />
List the name and EIN of the transferor’s partnership:<br />
Name of partnership<br />
EIN of partnership<br />
PREMIER EDUCATION CO-INVESTMENT, LP 98-0602602<br />
b Did the partner pick up its pro rata share of gain on the transfer of partnership assets?<br />
X Yes No<br />
c Is the partner disposing of its entire interest in the partnership?<br />
Yes X No<br />
d Is the partner disposing of an interest in a limited partnership that is regularly traded on an established<br />
securities market?<br />
Yes X No<br />
Part II Transferee Foreign Corporation Information (see instructions)<br />
3 Name of transferee (foreign corporation) 4 Identifying number, if any<br />
NORD ANGLIA EDUCATION LIMITED<br />
N/A<br />
5 Address (including country)<br />
NORD HOUSE 3RD AVENUE, CENTRUM 100, BURTON-UPON-TRENT, STAFFORDSHIRE DE 14 2WD, UNITED KINGDOM<br />
6 Country code of country of incorporation or organization (see instructions)<br />
UNITED KINGDOM<br />
7 Foreign law characterization (see instructions)<br />
CORPORATION<br />
8 Is the transferee foreign corporation a controlled foreign corporation? Yes X No<br />
For Paperwork Reduction Act Notice, see separate instructions.<br />
Form 926 (Rev. 12-2008)<br />
ISA
TF RNXP1001.2<br />
Form 926 (Rev. 12-2008)<br />
Page 2<br />
Part III<br />
Information Regarding Transfer of Property (see instructions)<br />
Cash<br />
Type of<br />
property<br />
(a)<br />
Date of<br />
transfer<br />
(b)<br />
Description of<br />
property<br />
(c)<br />
Fair market value on<br />
date of transfer<br />
09/26/2008 89,601<br />
(d)<br />
Cost or other<br />
basis<br />
(e)<br />
Gain recognized on<br />
transfer<br />
Stock and<br />
securities<br />
Installment<br />
obligations,<br />
account<br />
receivables or<br />
similar property<br />
Foreign currency<br />
or other property<br />
denominated in<br />
foreign currency<br />
Inventory<br />
Assets subject to<br />
depreciation<br />
recapture (see<br />
Temp. Regs. sec.<br />
1.367(a)-4T(b))<br />
Tangible property<br />
used in trade or<br />
business not listed<br />
under another<br />
category<br />
Intangible<br />
property<br />
Property to be<br />
leased (as<br />
described in<br />
Temp. Regs. sec.<br />
1.367(a)-4T(c))<br />
Property to be<br />
sold (as<br />
described in<br />
Temp. Regs. sec.<br />
1.367(a)-4T(d))<br />
Transfers of oil and<br />
gas working interests<br />
(as described in<br />
Temp. Regs. sec.<br />
1.367(a)-4T(e))<br />
Other property<br />
Supplemental Information Required To Be Reported (see instructions):<br />
Form 926 (Rev. 12-2008)
TF RNXP1001.3<br />
Form 926 (Rev. 12-2008)<br />
Page 3<br />
Part IV<br />
Additional Information Regarding Transfer of Property (see instructions)<br />
9 Enter the transferor’s interest in the foreign transferee corporation before and after the transfer:<br />
(a) Before<br />
% (b) After<br />
%<br />
10<br />
Type of nonrecognition transaction (see instructions)<br />
IRC 351<br />
11 Indicate whether any transfer reported in Part III is subject to any of the following:<br />
a Gain recognition under section 904(f)(3)<br />
b Gain recognition under section 904(f)(5)(F)<br />
c Recapture under section 1503(d)<br />
d Exchange gain under section 987<br />
Yes<br />
Yes<br />
Yes<br />
Yes<br />
X<br />
X<br />
X<br />
X<br />
No<br />
No<br />
No<br />
No<br />
12<br />
13<br />
a<br />
b<br />
c<br />
d<br />
Did this transfer result from a change in the classification of the transferee to that of a foreign corporation?<br />
Indicate whether the transferor was required to recognize income under Temporary Regulations sections<br />
1.367(a)-4T through 1.367(a)-6T for any of the following:<br />
Tainted property<br />
Depreciation recapture<br />
Branch loss recapture<br />
Any other income recognition provision contained in the above-referenced regulations<br />
Yes<br />
Yes<br />
Yes<br />
Yes<br />
Yes<br />
X<br />
X<br />
X<br />
X<br />
X<br />
No<br />
No<br />
No<br />
No<br />
No<br />
14<br />
Did the transferor transfer assets which qualify for the trade or business exception under section 367(a)(3)?<br />
Yes<br />
X<br />
No<br />
15a Did the transferor transfer foreign goodwill or going concern value as defined in Temporary Regulations<br />
section 1.367(a)-1T(d)(5)(iii)?<br />
Yes<br />
X<br />
No<br />
b<br />
If the answer to line 15a is “Yes,” enter the amount of foreign goodwill or going concern value<br />
transferred $<br />
16<br />
Was cash the only property transferred? X Yes No<br />
17a Was intangible property (within the meaning of section 936(h)(3)(B)) transferred as a result of the<br />
transaction?<br />
b<br />
If “Yes,” describe the nature of the rights to the intangible property that was transferred as a result of the<br />
transaction:<br />
Yes<br />
X No<br />
Form 926 (Rev. 12-2008)
TF RNXP1001.1<br />
926<br />
Form OMB No. 1545-0026<br />
(Rev. December 2008)<br />
Department of the Treasury<br />
Internal Revenue Service<br />
<strong>Return</strong> by a U.S. Transferor of Property<br />
to a Foreign Corporation<br />
Attach to your income tax return for the year of the transfer or distribution.<br />
Attachment<br />
Sequence No. 128<br />
Part I U.S. Transferor Information (see instructions)<br />
Name of transferor<br />
Identifying number (see instructions)<br />
THE MCKNIGHT FOUNDATION 41-0754835<br />
1 If the transferor was a corporation, complete questions 1a through 1d.<br />
a If the transfer was a section 361(a) or (b) transfer, was the transferor controlled (under section 368(c)) by<br />
5 or fewer domestic corporations?<br />
N/A<br />
Yes<br />
b Did the transferor remain in existence after the transfer?<br />
X Yes<br />
If not, list the controlling shareholder(s) and their identifying number(s):<br />
No<br />
No<br />
Controlling shareholder<br />
Identifying number<br />
c<br />
If the transferor was a member of an affiliated group filing a consolidated return, was it the parent<br />
corporation?<br />
N/A<br />
If not, list the name and employer identification number (EIN) of the parent corporation:<br />
Yes<br />
No<br />
Name of parent corporation<br />
EIN of parent corporation<br />
d Have basis adjustments under section 367(a)(5) been made?<br />
Yes X No<br />
2<br />
a<br />
If the transferor was a partner in a partnership that was the actual transferor (but is not treated as such under section 367),<br />
complete questions 2a through 2d.<br />
List the name and EIN of the transferor’s partnership:<br />
Name of partnership<br />
EIN of partnership<br />
FR IX HORIZON CO-INVESTMENT I, LP 98-0592737<br />
b Did the partner pick up its pro rata share of gain on the transfer of partnership assets?<br />
X Yes No<br />
c Is the partner disposing of its entire interest in the partnership?<br />
Yes X No<br />
d Is the partner disposing of an interest in a limited partnership that is regularly traded on an established<br />
securities market?<br />
Yes X No<br />
Part II Transferee Foreign Corporation Information (see instructions)<br />
3 Name of transferee (foreign corporation) 4 Identifying number, if any<br />
FR HORIZON HOLDINGS SARL<br />
N/A<br />
5 Address (including country)<br />
9 RUE SAINTE ZITHE, 3RD FLOOR, LUXEMBOURG, L2763, THE GRAND DUCHY OF LUXEMBOURG<br />
6 Country code of country of incorporation or organization (see instructions)<br />
LUXEMBOURG<br />
7 Foreign law characterization (see instructions)<br />
CORPORATION<br />
8 Is the transferee foreign corporation a controlled foreign corporation? Yes X No<br />
For Paperwork Reduction Act Notice, see separate instructions.<br />
Form 926 (Rev. 12-2008)<br />
ISA
TF RNXP1001.2<br />
Form 926 (Rev. 12-2008)<br />
Page 2<br />
Part III<br />
Information Regarding Transfer of Property (see instructions)<br />
Cash<br />
Type of<br />
property<br />
(a)<br />
Date of<br />
transfer<br />
(b)<br />
Description of<br />
property<br />
(c)<br />
Fair market value on<br />
date of transfer<br />
09/15/2008 138,492<br />
(d)<br />
Cost or other<br />
basis<br />
(e)<br />
Gain recognized on<br />
transfer<br />
Stock and<br />
securities<br />
Installment<br />
obligations,<br />
account<br />
receivables or<br />
similar property<br />
Foreign currency<br />
or other property<br />
denominated in<br />
foreign currency<br />
Inventory<br />
Assets subject to<br />
depreciation<br />
recapture (see<br />
Temp. Regs. sec.<br />
1.367(a)-4T(b))<br />
Tangible property<br />
used in trade or<br />
business not listed<br />
under another<br />
category<br />
Intangible<br />
property<br />
Property to be<br />
leased (as<br />
described in<br />
Temp. Regs. sec.<br />
1.367(a)-4T(c))<br />
Property to be<br />
sold (as<br />
described in<br />
Temp. Regs. sec.<br />
1.367(a)-4T(d))<br />
Transfers of oil and<br />
gas working interests<br />
(as described in<br />
Temp. Regs. sec.<br />
1.367(a)-4T(e))<br />
Other property<br />
Supplemental Information Required To Be Reported (see instructions):<br />
Form 926 (Rev. 12-2008)
TF RNXP1001.3<br />
Form 926 (Rev. 12-2008)<br />
Page 3<br />
Part IV<br />
Additional Information Regarding Transfer of Property (see instructions)<br />
9 Enter the transferor’s interest in the foreign transferee corporation before and after the transfer:<br />
(a) Before<br />
% (b) After .01272 %<br />
10<br />
Type of nonrecognition transaction (see instructions)<br />
IRC 351<br />
11 Indicate whether any transfer reported in Part III is subject to any of the following:<br />
a Gain recognition under section 904(f)(3)<br />
b Gain recognition under section 904(f)(5)(F)<br />
c Recapture under section 1503(d)<br />
d Exchange gain under section 987<br />
Yes<br />
Yes<br />
Yes<br />
Yes<br />
X<br />
X<br />
X<br />
X<br />
No<br />
No<br />
No<br />
No<br />
12<br />
13<br />
a<br />
b<br />
c<br />
d<br />
Did this transfer result from a change in the classification of the transferee to that of a foreign corporation?<br />
Indicate whether the transferor was required to recognize income under Temporary Regulations sections<br />
1.367(a)-4T through 1.367(a)-6T for any of the following:<br />
Tainted property<br />
Depreciation recapture<br />
Branch loss recapture<br />
Any other income recognition provision contained in the above-referenced regulations<br />
Yes<br />
Yes<br />
Yes<br />
Yes<br />
Yes<br />
X<br />
X<br />
X<br />
X<br />
X<br />
No<br />
No<br />
No<br />
No<br />
No<br />
14<br />
Did the transferor transfer assets which qualify for the trade or business exception under section 367(a)(3)?<br />
Yes<br />
X<br />
No<br />
15a Did the transferor transfer foreign goodwill or going concern value as defined in Temporary Regulations<br />
section 1.367(a)-1T(d)(5)(iii)?<br />
Yes<br />
X<br />
No<br />
b<br />
If the answer to line 15a is “Yes,” enter the amount of foreign goodwill or going concern value<br />
transferred $<br />
16<br />
Was cash the only property transferred? X Yes No<br />
17a Was intangible property (within the meaning of section 936(h)(3)(B)) transferred as a result of the<br />
transaction?<br />
b<br />
If “Yes,” describe the nature of the rights to the intangible property that was transferred as a result of the<br />
transaction:<br />
Yes<br />
X No<br />
Form 926 (Rev. 12-2008)
TF RNXP1001.1<br />
926<br />
Form OMB No. 1545-0026<br />
(Rev. December 2008)<br />
Department of the Treasury<br />
Internal Revenue Service<br />
<strong>Return</strong> by a U.S. Transferor of Property<br />
to a Foreign Corporation<br />
Attach to your income tax return for the year of the transfer or distribution.<br />
Attachment<br />
Sequence No. 128<br />
Part I U.S. Transferor Information (see instructions)<br />
Name of transferor<br />
Identifying number (see instructions)<br />
THE MCKNIGHT FOUNDATION 41-0754835<br />
1 If the transferor was a corporation, complete questions 1a through 1d.<br />
a If the transfer was a section 361(a) or (b) transfer, was the transferor controlled (under section 368(c)) by<br />
5 or fewer domestic corporations?<br />
N/A<br />
Yes<br />
b Did the transferor remain in existence after the transfer?<br />
X Yes<br />
If not, list the controlling shareholder(s) and their identifying number(s):<br />
No<br />
No<br />
Controlling shareholder<br />
Identifying number<br />
c<br />
If the transferor was a member of an affiliated group filing a consolidated return, was it the parent<br />
corporation?<br />
N/A<br />
If not, list the name and employer identification number (EIN) of the parent corporation:<br />
Yes<br />
No<br />
Name of parent corporation<br />
EIN of parent corporation<br />
d Have basis adjustments under section 367(a)(5) been made?<br />
Yes X No<br />
2<br />
a<br />
If the transferor was a partner in a partnership that was the actual transferor (but is not treated as such under section 367),<br />
complete questions 2a through 2d.<br />
List the name and EIN of the transferor’s partnership:<br />
Name of partnership<br />
EIN of partnership<br />
CBPE FUND VII CO-INVESTMENT, FUND I N/A<br />
b Did the partner pick up its pro rata share of gain on the transfer of partnership assets?<br />
X Yes No<br />
c Is the partner disposing of its entire interest in the partnership?<br />
Yes X No<br />
d Is the partner disposing of an interest in a limited partnership that is regularly traded on an established<br />
securities market?<br />
Yes X No<br />
Part II Transferee Foreign Corporation Information (see instructions)<br />
3 Name of transferee (foreign corporation) 4 Identifying number, if any<br />
ENERGY CRANES INTERNATIONAL LIMITED<br />
N/A<br />
5 Address (including country)<br />
DENMORE ROAD, BRIDGE OF DON, ABERDEEN, GRAMPIAN AB23 8JW, UNITED KINGDOM<br />
6 Country code of country of incorporation or organization (see instructions)<br />
UNITED KINGDOM<br />
7 Foreign law characterization (see instructions)<br />
CORPORATION<br />
8 Is the transferee foreign corporation a controlled foreign corporation? Yes X No<br />
For Paperwork Reduction Act Notice, see separate instructions.<br />
Form 926 (Rev. 12-2008)<br />
ISA
TF RNXP1001.2<br />
Form 926 (Rev. 12-2008)<br />
Page 2<br />
Part III<br />
Information Regarding Transfer of Property (see instructions)<br />
Cash<br />
Type of<br />
property<br />
(a)<br />
Date of<br />
transfer<br />
(b)<br />
Description of<br />
property<br />
(c)<br />
Fair market value on<br />
date of transfer<br />
07/01/2008 157,619<br />
(d)<br />
Cost or other<br />
basis<br />
(e)<br />
Gain recognized on<br />
transfer<br />
Stock and<br />
securities<br />
Installment<br />
obligations,<br />
account<br />
receivables or<br />
similar property<br />
Foreign currency<br />
or other property<br />
denominated in<br />
foreign currency<br />
Inventory<br />
Assets subject to<br />
depreciation<br />
recapture (see<br />
Temp. Regs. sec.<br />
1.367(a)-4T(b))<br />
Tangible property<br />
used in trade or<br />
business not listed<br />
under another<br />
category<br />
Intangible<br />
property<br />
Property to be<br />
leased (as<br />
described in<br />
Temp. Regs. sec.<br />
1.367(a)-4T(c))<br />
Property to be<br />
sold (as<br />
described in<br />
Temp. Regs. sec.<br />
1.367(a)-4T(d))<br />
Transfers of oil and<br />
gas working interests<br />
(as described in<br />
Temp. Regs. sec.<br />
1.367(a)-4T(e))<br />
Other property<br />
Supplemental Information Required To Be Reported (see instructions):<br />
Form 926 (Rev. 12-2008)
TF RNXP1001.3<br />
Form 926 (Rev. 12-2008)<br />
Page 3<br />
Part IV<br />
Additional Information Regarding Transfer of Property (see instructions)<br />
9 Enter the transferor’s interest in the foreign transferee corporation before and after the transfer:<br />
(a) Before<br />
% (b) After<br />
%<br />
10<br />
Type of nonrecognition transaction (see instructions)<br />
IRC 351<br />
11 Indicate whether any transfer reported in Part III is subject to any of the following:<br />
a Gain recognition under section 904(f)(3)<br />
b Gain recognition under section 904(f)(5)(F)<br />
c Recapture under section 1503(d)<br />
d Exchange gain under section 987<br />
Yes<br />
Yes<br />
Yes<br />
Yes<br />
X<br />
X<br />
X<br />
X<br />
No<br />
No<br />
No<br />
No<br />
12<br />
13<br />
a<br />
b<br />
c<br />
d<br />
Did this transfer result from a change in the classification of the transferee to that of a foreign corporation?<br />
Indicate whether the transferor was required to recognize income under Temporary Regulations sections<br />
1.367(a)-4T through 1.367(a)-6T for any of the following:<br />
Tainted property<br />
Depreciation recapture<br />
Branch loss recapture<br />
Any other income recognition provision contained in the above-referenced regulations<br />
Yes<br />
Yes<br />
Yes<br />
Yes<br />
Yes<br />
X<br />
X<br />
X<br />
X<br />
X<br />
No<br />
No<br />
No<br />
No<br />
No<br />
14<br />
Did the transferor transfer assets which qualify for the trade or business exception under section 367(a)(3)?<br />
Yes<br />
X<br />
No<br />
15a Did the transferor transfer foreign goodwill or going concern value as defined in Temporary Regulations<br />
section 1.367(a)-1T(d)(5)(iii)?<br />
Yes<br />
X<br />
No<br />
b<br />
If the answer to line 15a is “Yes,” enter the amount of foreign goodwill or going concern value<br />
transferred $<br />
16<br />
Was cash the only property transferred? X Yes No<br />
17a Was intangible property (within the meaning of section 936(h)(3)(B)) transferred as a result of the<br />
transaction?<br />
b<br />
If “Yes,” describe the nature of the rights to the intangible property that was transferred as a result of the<br />
transaction:<br />
Yes<br />
X No<br />
Form 926 (Rev. 12-2008)
TF RNXP1001.1<br />
926<br />
Form OMB No. 1545-0026<br />
(Rev. December 2008)<br />
Department of the Treasury<br />
Internal Revenue Service<br />
<strong>Return</strong> by a U.S. Transferor of Property<br />
to a Foreign Corporation<br />
Attach to your income tax return for the year of the transfer or distribution.<br />
Attachment<br />
Sequence No. 128<br />
Part I U.S. Transferor Information (see instructions)<br />
Name of transferor<br />
Identifying number (see instructions)<br />
THE MCKNIGHT FOUNDATION 41-0754835<br />
1 If the transferor was a corporation, complete questions 1a through 1d.<br />
a If the transfer was a section 361(a) or (b) transfer, was the transferor controlled (under section 368(c)) by<br />
5 or fewer domestic corporations?<br />
N/A<br />
Yes<br />
b Did the transferor remain in existence after the transfer?<br />
X Yes<br />
If not, list the controlling shareholder(s) and their identifying number(s):<br />
No<br />
No<br />
Controlling shareholder<br />
Identifying number<br />
c<br />
If the transferor was a member of an affiliated group filing a consolidated return, was it the parent<br />
corporation?<br />
N/A<br />
If not, list the name and employer identification number (EIN) of the parent corporation:<br />
Yes<br />
No<br />
Name of parent corporation<br />
EIN of parent corporation<br />
d Have basis adjustments under section 367(a)(5) been made?<br />
Yes X No<br />
2<br />
a<br />
If the transferor was a partner in a partnership that was the actual transferor (but is not treated as such under section 367),<br />
complete questions 2a through 2d.<br />
List the name and EIN of the transferor’s partnership:<br />
Name of partnership<br />
EIN of partnership<br />
GOLDMAN SACHS VINTAGE FUND IV, LP 20-8254632<br />
b Did the partner pick up its pro rata share of gain on the transfer of partnership assets?<br />
X Yes No<br />
c Is the partner disposing of its entire interest in the partnership?<br />
Yes X No<br />
d Is the partner disposing of an interest in a limited partnership that is regularly traded on an established<br />
securities market?<br />
Yes X No<br />
Part II Transferee Foreign Corporation Information (see instructions)<br />
3 Name of transferee (foreign corporation) 4 Identifying number, if any<br />
HSH NORDBANK AG<br />
N/A<br />
5 Address (including country)<br />
GERHART-HAUPTMANN-PLATZ 50 20098 HAMBURG, GERMANY<br />
6 Country code of country of incorporation or organization (see instructions)<br />
GERMANY<br />
7 Foreign law characterization (see instructions)<br />
CORPORATION<br />
8 Is the transferee foreign corporation a controlled foreign corporation? Yes X No<br />
For Paperwork Reduction Act Notice, see separate instructions.<br />
Form 926 (Rev. 12-2008)<br />
ISA
TF RNXP1001.2<br />
Form 926 (Rev. 12-2008)<br />
Page 2<br />
Part III<br />
Information Regarding Transfer of Property (see instructions)<br />
Cash<br />
Type of<br />
property<br />
(a)<br />
Date of<br />
transfer<br />
(b)<br />
Description of<br />
property<br />
(c)<br />
Fair market value on<br />
date of transfer<br />
07/22/2008 121,606<br />
(d)<br />
Cost or other<br />
basis<br />
(e)<br />
Gain recognized on<br />
transfer<br />
Stock and<br />
securities<br />
Installment<br />
obligations,<br />
account<br />
receivables or<br />
similar property<br />
Foreign currency<br />
or other property<br />
denominated in<br />
foreign currency<br />
Inventory<br />
Assets subject to<br />
depreciation<br />
recapture (see<br />
Temp. Regs. sec.<br />
1.367(a)-4T(b))<br />
Tangible property<br />
used in trade or<br />
business not listed<br />
under another<br />
category<br />
Intangible<br />
property<br />
Property to be<br />
leased (as<br />
described in<br />
Temp. Regs. sec.<br />
1.367(a)-4T(c))<br />
Property to be<br />
sold (as<br />
described in<br />
Temp. Regs. sec.<br />
1.367(a)-4T(d))<br />
Transfers of oil and<br />
gas working interests<br />
(as described in<br />
Temp. Regs. sec.<br />
1.367(a)-4T(e))<br />
Other property<br />
Supplemental Information Required To Be Reported (see instructions):<br />
Form 926 (Rev. 12-2008)
TF RNXP1001.3<br />
Form 926 (Rev. 12-2008)<br />
Page 3<br />
Part IV<br />
Additional Information Regarding Transfer of Property (see instructions)<br />
9 Enter the transferor’s interest in the foreign transferee corporation before and after the transfer:<br />
(a) Before<br />
% (b) After<br />
%<br />
10<br />
Type of nonrecognition transaction (see instructions)<br />
IRC 351<br />
11 Indicate whether any transfer reported in Part III is subject to any of the following:<br />
a Gain recognition under section 904(f)(3)<br />
b Gain recognition under section 904(f)(5)(F)<br />
c Recapture under section 1503(d)<br />
d Exchange gain under section 987<br />
Yes<br />
Yes<br />
Yes<br />
Yes<br />
X<br />
X<br />
X<br />
X<br />
No<br />
No<br />
No<br />
No<br />
12<br />
13<br />
a<br />
b<br />
c<br />
d<br />
Did this transfer result from a change in the classification of the transferee to that of a foreign corporation?<br />
Indicate whether the transferor was required to recognize income under Temporary Regulations sections<br />
1.367(a)-4T through 1.367(a)-6T for any of the following:<br />
Tainted property<br />
Depreciation recapture<br />
Branch loss recapture<br />
Any other income recognition provision contained in the above-referenced regulations<br />
Yes<br />
Yes<br />
Yes<br />
Yes<br />
Yes<br />
X<br />
X<br />
X<br />
X<br />
X<br />
No<br />
No<br />
No<br />
No<br />
No<br />
14<br />
Did the transferor transfer assets which qualify for the trade or business exception under section 367(a)(3)?<br />
Yes<br />
X<br />
No<br />
15a Did the transferor transfer foreign goodwill or going concern value as defined in Temporary Regulations<br />
section 1.367(a)-1T(d)(5)(iii)?<br />
Yes<br />
X<br />
No<br />
b<br />
If the answer to line 15a is “Yes,” enter the amount of foreign goodwill or going concern value<br />
transferred $<br />
16<br />
Was cash the only property transferred? X Yes No<br />
17a Was intangible property (within the meaning of section 936(h)(3)(B)) transferred as a result of the<br />
transaction?<br />
b<br />
If “Yes,” describe the nature of the rights to the intangible property that was transferred as a result of the<br />
transaction:<br />
Yes<br />
X No<br />
Form 926 (Rev. 12-2008)
TF RNXP1001.1<br />
926<br />
Form OMB No. 1545-0026<br />
(Rev. December 2008)<br />
Department of the Treasury<br />
Internal Revenue Service<br />
<strong>Return</strong> by a U.S. Transferor of Property<br />
to a Foreign Corporation<br />
Attach to your income tax return for the year of the transfer or distribution.<br />
Attachment<br />
Sequence No. 128<br />
Part I U.S. Transferor Information (see instructions)<br />
Name of transferor<br />
Identifying number (see instructions)<br />
THE MCKNIGHT FOUNDATION 41-0754835<br />
1 If the transferor was a corporation, complete questions 1a through 1d.<br />
a If the transfer was a section 361(a) or (b) transfer, was the transferor controlled (under section 368(c)) by<br />
5 or fewer domestic corporations?<br />
N/A<br />
Yes<br />
b Did the transferor remain in existence after the transfer?<br />
X Yes<br />
If not, list the controlling shareholder(s) and their identifying number(s):<br />
No<br />
No<br />
Controlling shareholder<br />
Identifying number<br />
c<br />
If the transferor was a member of an affiliated group filing a consolidated return, was it the parent<br />
corporation?<br />
N/A<br />
If not, list the name and employer identification number (EIN) of the parent corporation:<br />
Yes<br />
No<br />
Name of parent corporation<br />
EIN of parent corporation<br />
d Have basis adjustments under section 367(a)(5) been made?<br />
Yes X No<br />
2<br />
a<br />
If the transferor was a partner in a partnership that was the actual transferor (but is not treated as such under section 367),<br />
complete questions 2a through 2d.<br />
List the name and EIN of the transferor’s partnership:<br />
Name of partnership<br />
EIN of partnership<br />
DOUGHTY HANSON & CO V 98-0524033<br />
b Did the partner pick up its pro rata share of gain on the transfer of partnership assets?<br />
X Yes No<br />
c Is the partner disposing of its entire interest in the partnership?<br />
Yes X No<br />
d Is the partner disposing of an interest in a limited partnership that is regularly traded on an established<br />
securities market?<br />
Yes X No<br />
Part II Transferee Foreign Corporation Information (see instructions)<br />
3 Name of transferee (foreign corporation) 4 Identifying number, if any<br />
S ALPHA SARL<br />
FOREIGN<br />
5 Address (including country)<br />
C/O DOUGHTY HANSON & CO. 28 BOULEVARD ROYAL, L-2449, LUXEMBOURG<br />
6 Country code of country of incorporation or organization (see instructions)<br />
LUXEMBOURG<br />
7 Foreign law characterization (see instructions)<br />
SARL<br />
8 Is the transferee foreign corporation a controlled foreign corporation? Yes X No<br />
For Paperwork Reduction Act Notice, see separate instructions.<br />
Form 926 (Rev. 12-2008)<br />
ISA
TF RNXP1001.2<br />
Form 926 (Rev. 12-2008)<br />
Page 2<br />
Part III<br />
Information Regarding Transfer of Property (see instructions)<br />
Cash<br />
Type of<br />
property<br />
(a)<br />
Date of<br />
transfer<br />
(b)<br />
Description of<br />
property<br />
(c)<br />
Fair market value on<br />
date of transfer<br />
08/06/2008 163,224<br />
(d)<br />
Cost or other<br />
basis<br />
(e)<br />
Gain recognized on<br />
transfer<br />
Stock and<br />
securities<br />
Installment<br />
obligations,<br />
account<br />
receivables or<br />
similar property<br />
Foreign currency<br />
or other property<br />
denominated in<br />
foreign currency<br />
Inventory<br />
Assets subject to<br />
depreciation<br />
recapture (see<br />
Temp. Regs. sec.<br />
1.367(a)-4T(b))<br />
Tangible property<br />
used in trade or<br />
business not listed<br />
under another<br />
category<br />
Intangible<br />
property<br />
Property to be<br />
leased (as<br />
described in<br />
Temp. Regs. sec.<br />
1.367(a)-4T(c))<br />
Property to be<br />
sold (as<br />
described in<br />
Temp. Regs. sec.<br />
1.367(a)-4T(d))<br />
Transfers of oil and<br />
gas working interests<br />
(as described in<br />
Temp. Regs. sec.<br />
1.367(a)-4T(e))<br />
Other property<br />
Supplemental Information Required To Be Reported (see instructions):<br />
Form 926 (Rev. 12-2008)
TF RNXP1001.3<br />
Form 926 (Rev. 12-2008)<br />
Page 3<br />
Part IV<br />
Additional Information Regarding Transfer of Property (see instructions)<br />
9 Enter the transferor’s interest in the foreign transferee corporation before and after the transfer:<br />
(a) Before<br />
% (b) After .01954 %<br />
10<br />
Type of nonrecognition transaction (see instructions)<br />
IRC 351<br />
11 Indicate whether any transfer reported in Part III is subject to any of the following:<br />
a Gain recognition under section 904(f)(3)<br />
b Gain recognition under section 904(f)(5)(F)<br />
c Recapture under section 1503(d)<br />
d Exchange gain under section 987<br />
Yes<br />
Yes<br />
Yes<br />
Yes<br />
X<br />
X<br />
X<br />
X<br />
No<br />
No<br />
No<br />
No<br />
12<br />
13<br />
a<br />
b<br />
c<br />
d<br />
Did this transfer result from a change in the classification of the transferee to that of a foreign corporation?<br />
Indicate whether the transferor was required to recognize income under Temporary Regulations sections<br />
1.367(a)-4T through 1.367(a)-6T for any of the following:<br />
Tainted property<br />
Depreciation recapture<br />
Branch loss recapture<br />
Any other income recognition provision contained in the above-referenced regulations<br />
Yes<br />
Yes<br />
Yes<br />
Yes<br />
Yes<br />
X<br />
X<br />
X<br />
X<br />
X<br />
No<br />
No<br />
No<br />
No<br />
No<br />
14<br />
Did the transferor transfer assets which qualify for the trade or business exception under section 367(a)(3)?<br />
Yes<br />
X<br />
No<br />
15a Did the transferor transfer foreign goodwill or going concern value as defined in Temporary Regulations<br />
section 1.367(a)-1T(d)(5)(iii)?<br />
Yes<br />
X<br />
No<br />
b<br />
If the answer to line 15a is “Yes,” enter the amount of foreign goodwill or going concern value<br />
transferred $<br />
16<br />
Was cash the only property transferred? X Yes No<br />
17a Was intangible property (within the meaning of section 936(h)(3)(B)) transferred as a result of the<br />
transaction?<br />
b<br />
If “Yes,” describe the nature of the rights to the intangible property that was transferred as a result of the<br />
transaction:<br />
Yes<br />
X No<br />
Form 926 (Rev. 12-2008)
TF RNXP1001.1<br />
926<br />
Form OMB No. 1545-0026<br />
(Rev. December 2008)<br />
Department of the Treasury<br />
Internal Revenue Service<br />
<strong>Return</strong> by a U.S. Transferor of Property<br />
to a Foreign Corporation<br />
Attach to your income tax return for the year of the transfer or distribution.<br />
Attachment<br />
Sequence No. 128<br />
Part I U.S. Transferor Information (see instructions)<br />
Name of transferor<br />
Identifying number (see instructions)<br />
THE MCKNIGHT FOUNDATION 41-0754835<br />
1 If the transferor was a corporation, complete questions 1a through 1d.<br />
a If the transfer was a section 361(a) or (b) transfer, was the transferor controlled (under section 368(c)) by<br />
5 or fewer domestic corporations?<br />
N/A<br />
Yes<br />
b Did the transferor remain in existence after the transfer?<br />
X Yes<br />
If not, list the controlling shareholder(s) and their identifying number(s):<br />
No<br />
No<br />
Controlling shareholder<br />
Identifying number<br />
c<br />
If the transferor was a member of an affiliated group filing a consolidated return, was it the parent<br />
corporation?<br />
N/A<br />
If not, list the name and employer identification number (EIN) of the parent corporation:<br />
Yes<br />
No<br />
Name of parent corporation<br />
EIN of parent corporation<br />
d Have basis adjustments under section 367(a)(5) been made?<br />
Yes X No<br />
2<br />
a<br />
If the transferor was a partner in a partnership that was the actual transferor (but is not treated as such under section 367),<br />
complete questions 2a through 2d.<br />
List the name and EIN of the transferor’s partnership:<br />
Name of partnership<br />
EIN of partnership<br />
DOUGHTY HANSON & CO V 98-0524033<br />
b Did the partner pick up its pro rata share of gain on the transfer of partnership assets?<br />
X Yes No<br />
c Is the partner disposing of its entire interest in the partnership?<br />
Yes X No<br />
d Is the partner disposing of an interest in a limited partnership that is regularly traded on an established<br />
securities market?<br />
Yes X No<br />
Part II Transferee Foreign Corporation Information (see instructions)<br />
3 Name of transferee (foreign corporation) 4 Identifying number, if any<br />
T ALPHA SARL<br />
FOREIGN<br />
5 Address (including country)<br />
C/O DOUGHTY HANSON & CO. 28 BOULEVARD ROYAL, L-2449, LUXEMBOURG<br />
6 Country code of country of incorporation or organization (see instructions)<br />
LUXEMBOURG<br />
7 Foreign law characterization (see instructions)<br />
SARL<br />
8 Is the transferee foreign corporation a controlled foreign corporation? Yes X No<br />
For Paperwork Reduction Act Notice, see separate instructions.<br />
Form 926 (Rev. 12-2008)<br />
ISA
TF RNXP1001.2<br />
Form 926 (Rev. 12-2008)<br />
Page 2<br />
Part III<br />
Information Regarding Transfer of Property (see instructions)<br />
Cash<br />
Type of<br />
property<br />
(a)<br />
Date of<br />
transfer<br />
(b)<br />
Description of<br />
property<br />
(c)<br />
Fair market value on<br />
date of transfer<br />
09/19/2008 101,975<br />
(d)<br />
Cost or other<br />
basis<br />
(e)<br />
Gain recognized on<br />
transfer<br />
Stock and<br />
securities<br />
Installment<br />
obligations,<br />
account<br />
receivables or<br />
similar property<br />
Foreign currency<br />
or other property<br />
denominated in<br />
foreign currency<br />
Inventory<br />
Assets subject to<br />
depreciation<br />
recapture (see<br />
Temp. Regs. sec.<br />
1.367(a)-4T(b))<br />
Tangible property<br />
used in trade or<br />
business not listed<br />
under another<br />
category<br />
Intangible<br />
property<br />
Property to be<br />
leased (as<br />
described in<br />
Temp. Regs. sec.<br />
1.367(a)-4T(c))<br />
Property to be<br />
sold (as<br />
described in<br />
Temp. Regs. sec.<br />
1.367(a)-4T(d))<br />
Transfers of oil and<br />
gas working interests<br />
(as described in<br />
Temp. Regs. sec.<br />
1.367(a)-4T(e))<br />
Other property<br />
Supplemental Information Required To Be Reported (see instructions):<br />
Form 926 (Rev. 12-2008)
TF RNXP1001.3<br />
Form 926 (Rev. 12-2008)<br />
Page 3<br />
Part IV<br />
Additional Information Regarding Transfer of Property (see instructions)<br />
9 Enter the transferor’s interest in the foreign transferee corporation before and after the transfer:<br />
(a) Before<br />
% (b) After .01270 %<br />
10<br />
Type of nonrecognition transaction (see instructions)<br />
IRC 351<br />
11 Indicate whether any transfer reported in Part III is subject to any of the following:<br />
a Gain recognition under section 904(f)(3)<br />
b Gain recognition under section 904(f)(5)(F)<br />
c Recapture under section 1503(d)<br />
d Exchange gain under section 987<br />
Yes<br />
Yes<br />
Yes<br />
Yes<br />
X<br />
X<br />
X<br />
X<br />
No<br />
No<br />
No<br />
No<br />
12<br />
13<br />
a<br />
b<br />
c<br />
d<br />
Did this transfer result from a change in the classification of the transferee to that of a foreign corporation?<br />
Indicate whether the transferor was required to recognize income under Temporary Regulations sections<br />
1.367(a)-4T through 1.367(a)-6T for any of the following:<br />
Tainted property<br />
Depreciation recapture<br />
Branch loss recapture<br />
Any other income recognition provision contained in the above-referenced regulations<br />
Yes<br />
Yes<br />
Yes<br />
Yes<br />
Yes<br />
X<br />
X<br />
X<br />
X<br />
X<br />
No<br />
No<br />
No<br />
No<br />
No<br />
14<br />
Did the transferor transfer assets which qualify for the trade or business exception under section 367(a)(3)?<br />
Yes<br />
X<br />
No<br />
15a Did the transferor transfer foreign goodwill or going concern value as defined in Temporary Regulations<br />
section 1.367(a)-1T(d)(5)(iii)?<br />
Yes<br />
X<br />
No<br />
b<br />
If the answer to line 15a is “Yes,” enter the amount of foreign goodwill or going concern value<br />
transferred $<br />
16<br />
Was cash the only property transferred? X Yes No<br />
17a Was intangible property (within the meaning of section 936(h)(3)(B)) transferred as a result of the<br />
transaction?<br />
b<br />
If “Yes,” describe the nature of the rights to the intangible property that was transferred as a result of the<br />
transaction:<br />
Yes<br />
X No<br />
Form 926 (Rev. 12-2008)
TF RNXP1001.1<br />
926<br />
Form OMB No. 1545-0026<br />
(Rev. December 2008)<br />
Department of the Treasury<br />
Internal Revenue Service<br />
<strong>Return</strong> by a U.S. Transferor of Property<br />
to a Foreign Corporation<br />
Attach to your income tax return for the year of the transfer or distribution.<br />
Attachment<br />
Sequence No. 128<br />
Part I U.S. Transferor Information (see instructions)<br />
Name of transferor<br />
Identifying number (see instructions)<br />
THE MCKNIGHT FOUNDATION 41-0754835<br />
1 If the transferor was a corporation, complete questions 1a through 1d.<br />
a If the transfer was a section 361(a) or (b) transfer, was the transferor controlled (under section 368(c)) by<br />
5 or fewer domestic corporations?<br />
N/A<br />
Yes<br />
b Did the transferor remain in existence after the transfer?<br />
X Yes<br />
If not, list the controlling shareholder(s) and their identifying number(s):<br />
No<br />
No<br />
Controlling shareholder<br />
Identifying number<br />
c<br />
If the transferor was a member of an affiliated group filing a consolidated return, was it the parent<br />
corporation?<br />
N/A<br />
If not, list the name and employer identification number (EIN) of the parent corporation:<br />
Yes<br />
No<br />
Name of parent corporation<br />
EIN of parent corporation<br />
d Have basis adjustments under section 367(a)(5) been made?<br />
Yes X No<br />
2<br />
a<br />
If the transferor was a partner in a partnership that was the actual transferor (but is not treated as such under section 367),<br />
complete questions 2a through 2d.<br />
List the name and EIN of the transferor’s partnership:<br />
Name of partnership<br />
EIN of partnership<br />
PERMIRA IV LP 1 98-0500299<br />
b Did the partner pick up its pro rata share of gain on the transfer of partnership assets?<br />
Yes No<br />
c Is the partner disposing of its entire interest in the partnership?<br />
Yes X No<br />
d Is the partner disposing of an interest in a limited partnership that is regularly traded on an established<br />
securities market?<br />
Yes X No<br />
Part II Transferee Foreign Corporation Information (see instructions)<br />
3 Name of transferee (foreign corporation) 4 Identifying number, if any<br />
P4 SUB LP1 98-0500311<br />
5 Address (including country)<br />
PO BOX 255, TRAFALGAR COURT, LES BANQUES, ST. PETER PORT, GUERNSEY GY1 3QL<br />
6 Country code of country of incorporation or organization (see instructions)<br />
GUERNSEY<br />
7 Foreign law characterization (see instructions)<br />
LIMITED PARTNERSHIP<br />
8 Is the transferee foreign corporation a controlled foreign corporation? Yes X No<br />
For Paperwork Reduction Act Notice, see separate instructions.<br />
Form 926 (Rev. 12-2008)<br />
ISA
TF RNXP1001.2<br />
Form 926 (Rev. 12-2008)<br />
Page 2<br />
Part III<br />
Information Regarding Transfer of Property (see instructions)<br />
Cash<br />
Type of<br />
property<br />
(a)<br />
Date of<br />
transfer<br />
(b)<br />
Description of<br />
property<br />
(c)<br />
Fair market value on<br />
date of transfer<br />
VARIOUS 80,566<br />
(d)<br />
Cost or other<br />
basis<br />
(e)<br />
Gain recognized on<br />
transfer<br />
Stock and<br />
securities<br />
Installment<br />
obligations,<br />
account<br />
receivables or<br />
similar property<br />
Foreign currency<br />
or other property<br />
denominated in<br />
foreign currency<br />
Inventory<br />
Assets subject to<br />
depreciation<br />
recapture (see<br />
Temp. Regs. sec.<br />
1.367(a)-4T(b))<br />
Tangible property<br />
used in trade or<br />
business not listed<br />
under another<br />
category<br />
Intangible<br />
property<br />
Property to be<br />
leased (as<br />
described in<br />
Temp. Regs. sec.<br />
1.367(a)-4T(c))<br />
Property to be<br />
sold (as<br />
described in<br />
Temp. Regs. sec.<br />
1.367(a)-4T(d))<br />
Transfers of oil and<br />
gas working interests<br />
(as described in<br />
Temp. Regs. sec.<br />
1.367(a)-4T(e))<br />
Other property<br />
Supplemental Information Required To Be Reported (see instructions):<br />
Form 926 (Rev. 12-2008)
TF RNXP1001.3<br />
Form 926 (Rev. 12-2008)<br />
Page 3<br />
Part IV<br />
Additional Information Regarding Transfer of Property (see instructions)<br />
9 Enter the transferor’s interest in the foreign transferee corporation before and after the transfer:<br />
(a) Before<br />
% (b) After<br />
%<br />
10<br />
Type of nonrecognition transaction (see instructions)<br />
IRC 351<br />
11 Indicate whether any transfer reported in Part III is subject to any of the following:<br />
a Gain recognition under section 904(f)(3)<br />
b Gain recognition under section 904(f)(5)(F)<br />
c Recapture under section 1503(d)<br />
d Exchange gain under section 987<br />
Yes<br />
Yes<br />
Yes<br />
Yes<br />
X<br />
X<br />
X<br />
X<br />
No<br />
No<br />
No<br />
No<br />
12<br />
13<br />
a<br />
b<br />
c<br />
d<br />
Did this transfer result from a change in the classification of the transferee to that of a foreign corporation?<br />
Indicate whether the transferor was required to recognize income under Temporary Regulations sections<br />
1.367(a)-4T through 1.367(a)-6T for any of the following:<br />
Tainted property<br />
Depreciation recapture<br />
Branch loss recapture<br />
Any other income recognition provision contained in the above-referenced regulations<br />
Yes<br />
Yes<br />
Yes<br />
Yes<br />
Yes<br />
X<br />
X<br />
X<br />
X<br />
X<br />
No<br />
No<br />
No<br />
No<br />
No<br />
14<br />
Did the transferor transfer assets which qualify for the trade or business exception under section 367(a)(3)?<br />
Yes<br />
X<br />
No<br />
15a Did the transferor transfer foreign goodwill or going concern value as defined in Temporary Regulations<br />
section 1.367(a)-1T(d)(5)(iii)?<br />
Yes<br />
X<br />
No<br />
b<br />
If the answer to line 15a is “Yes,” enter the amount of foreign goodwill or going concern value<br />
transferred $<br />
16<br />
Was cash the only property transferred? X Yes No<br />
17a Was intangible property (within the meaning of section 936(h)(3)(B)) transferred as a result of the<br />
transaction?<br />
b<br />
If “Yes,” describe the nature of the rights to the intangible property that was transferred as a result of the<br />
transaction:<br />
Yes<br />
X No<br />
Form 926 (Rev. 12-2008)
TF RNXP1001.1<br />
926<br />
Form OMB No. 1545-0026<br />
(Rev. December 2008)<br />
Department of the Treasury<br />
Internal Revenue Service<br />
<strong>Return</strong> by a U.S. Transferor of Property<br />
to a Foreign Corporation<br />
Attach to your income tax return for the year of the transfer or distribution.<br />
Attachment<br />
Sequence No. 128<br />
Part I U.S. Transferor Information (see instructions)<br />
Name of transferor<br />
Identifying number (see instructions)<br />
THE MCKNIGHT FOUNDATION 41-0754835<br />
1 If the transferor was a corporation, complete questions 1a through 1d.<br />
a If the transfer was a section 361(a) or (b) transfer, was the transferor controlled (under section 368(c)) by<br />
5 or fewer domestic corporations?<br />
N/A<br />
Yes<br />
b Did the transferor remain in existence after the transfer?<br />
X Yes<br />
If not, list the controlling shareholder(s) and their identifying number(s):<br />
No<br />
No<br />
Controlling shareholder<br />
Identifying number<br />
c<br />
If the transferor was a member of an affiliated group filing a consolidated return, was it the parent<br />
corporation?<br />
N/A<br />
If not, list the name and employer identification number (EIN) of the parent corporation:<br />
Yes<br />
No<br />
Name of parent corporation<br />
EIN of parent corporation<br />
d Have basis adjustments under section 367(a)(5) been made?<br />
Yes X No<br />
2<br />
a<br />
If the transferor was a partner in a partnership that was the actual transferor (but is not treated as such under section 367),<br />
complete questions 2a through 2d.<br />
List the name and EIN of the transferor’s partnership:<br />
Name of partnership<br />
EIN of partnership<br />
PANTHEON EUROPE FUND V B, LP 98-0498321<br />
b Did the partner pick up its pro rata share of gain on the transfer of partnership assets?<br />
X Yes No<br />
c Is the partner disposing of its entire interest in the partnership?<br />
Yes X No<br />
d Is the partner disposing of an interest in a limited partnership that is regularly traded on an established<br />
securities market?<br />
Yes X No<br />
Part II Transferee Foreign Corporation Information (see instructions)<br />
3 Name of transferee (foreign corporation) 4 Identifying number, if any<br />
ALTOR FUND II<br />
N/A<br />
5 Address (including country)<br />
6<br />
7<br />
Country code of country of incorporation or organization (see instructions)<br />
Foreign law characterization (see instructions)<br />
8 Is the transferee foreign corporation a controlled foreign corporation? Yes X No<br />
For Paperwork Reduction Act Notice, see separate instructions.<br />
Form 926 (Rev. 12-2008)<br />
ISA
TF RNXP1001.2<br />
Form 926 (Rev. 12-2008)<br />
Page 2<br />
Part III<br />
Information Regarding Transfer of Property (see instructions)<br />
Cash<br />
Type of<br />
property<br />
(a)<br />
Date of<br />
transfer<br />
(b)<br />
Description of<br />
property<br />
(c)<br />
Fair market value on<br />
date of transfer<br />
VARIOUS 144,327<br />
(d)<br />
Cost or other<br />
basis<br />
(e)<br />
Gain recognized on<br />
transfer<br />
Stock and<br />
securities<br />
Installment<br />
obligations,<br />
account<br />
receivables or<br />
similar property<br />
Foreign currency<br />
or other property<br />
denominated in<br />
foreign currency<br />
Inventory<br />
Assets subject to<br />
depreciation<br />
recapture (see<br />
Temp. Regs. sec.<br />
1.367(a)-4T(b))<br />
Tangible property<br />
used in trade or<br />
business not listed<br />
under another<br />
category<br />
Intangible<br />
property<br />
Property to be<br />
leased (as<br />
described in<br />
Temp. Regs. sec.<br />
1.367(a)-4T(c))<br />
Property to be<br />
sold (as<br />
described in<br />
Temp. Regs. sec.<br />
1.367(a)-4T(d))<br />
Transfers of oil and<br />
gas working interests<br />
(as described in<br />
Temp. Regs. sec.<br />
1.367(a)-4T(e))<br />
Other property<br />
Supplemental Information Required To Be Reported (see instructions):<br />
Form 926 (Rev. 12-2008)
TF RNXP1001.3<br />
Form 926 (Rev. 12-2008)<br />
Page 3<br />
Part IV<br />
Additional Information Regarding Transfer of Property (see instructions)<br />
9 Enter the transferor’s interest in the foreign transferee corporation before and after the transfer:<br />
(a) Before<br />
% (b) After .01857 %<br />
10<br />
Type of nonrecognition transaction (see instructions)<br />
IRC 351<br />
11 Indicate whether any transfer reported in Part III is subject to any of the following:<br />
a Gain recognition under section 904(f)(3)<br />
b Gain recognition under section 904(f)(5)(F)<br />
c Recapture under section 1503(d)<br />
d Exchange gain under section 987<br />
Yes<br />
Yes<br />
Yes<br />
Yes<br />
X<br />
X<br />
X<br />
X<br />
No<br />
No<br />
No<br />
No<br />
12<br />
13<br />
a<br />
b<br />
c<br />
d<br />
Did this transfer result from a change in the classification of the transferee to that of a foreign corporation?<br />
Indicate whether the transferor was required to recognize income under Temporary Regulations sections<br />
1.367(a)-4T through 1.367(a)-6T for any of the following:<br />
Tainted property<br />
Depreciation recapture<br />
Branch loss recapture<br />
Any other income recognition provision contained in the above-referenced regulations<br />
Yes<br />
Yes<br />
Yes<br />
Yes<br />
Yes<br />
X<br />
X<br />
X<br />
X<br />
X<br />
No<br />
No<br />
No<br />
No<br />
No<br />
14<br />
Did the transferor transfer assets which qualify for the trade or business exception under section 367(a)(3)?<br />
Yes<br />
X<br />
No<br />
15a Did the transferor transfer foreign goodwill or going concern value as defined in Temporary Regulations<br />
section 1.367(a)-1T(d)(5)(iii)?<br />
Yes<br />
X<br />
No<br />
b<br />
If the answer to line 15a is “Yes,” enter the amount of foreign goodwill or going concern value<br />
transferred $<br />
16<br />
Was cash the only property transferred? X Yes No<br />
17a Was intangible property (within the meaning of section 936(h)(3)(B)) transferred as a result of the<br />
transaction?<br />
b<br />
If “Yes,” describe the nature of the rights to the intangible property that was transferred as a result of the<br />
transaction:<br />
Yes<br />
X No<br />
Form 926 (Rev. 12-2008)
TF RNXP1001.1<br />
926<br />
Form OMB No. 1545-0026<br />
(Rev. December 2008)<br />
Department of the Treasury<br />
Internal Revenue Service<br />
<strong>Return</strong> by a U.S. Transferor of Property<br />
to a Foreign Corporation<br />
Attach to your income tax return for the year of the transfer or distribution.<br />
Attachment<br />
Sequence No. 128<br />
Part I U.S. Transferor Information (see instructions)<br />
Name of transferor<br />
Identifying number (see instructions)<br />
THE MCKNIGHT FOUNDATION 41-0754835<br />
1 If the transferor was a corporation, complete questions 1a through 1d.<br />
a If the transfer was a section 361(a) or (b) transfer, was the transferor controlled (under section 368(c)) by<br />
5 or fewer domestic corporations?<br />
N/A<br />
Yes<br />
b Did the transferor remain in existence after the transfer?<br />
X Yes<br />
If not, list the controlling shareholder(s) and their identifying number(s):<br />
No<br />
No<br />
Controlling shareholder<br />
Identifying number<br />
c<br />
If the transferor was a member of an affiliated group filing a consolidated return, was it the parent<br />
corporation?<br />
N/A<br />
If not, list the name and employer identification number (EIN) of the parent corporation:<br />
Yes<br />
No<br />
Name of parent corporation<br />
EIN of parent corporation<br />
d Have basis adjustments under section 367(a)(5) been made?<br />
Yes X No<br />
2<br />
a<br />
If the transferor was a partner in a partnership that was the actual transferor (but is not treated as such under section 367),<br />
complete questions 2a through 2d.<br />
List the name and EIN of the transferor’s partnership:<br />
Name of partnership<br />
EIN of partnership<br />
PANTHEON EUROPE FUND V B, LP 98-0498321<br />
b Did the partner pick up its pro rata share of gain on the transfer of partnership assets?<br />
X Yes No<br />
c Is the partner disposing of its entire interest in the partnership?<br />
Yes X No<br />
d Is the partner disposing of an interest in a limited partnership that is regularly traded on an established<br />
securities market?<br />
Yes X No<br />
Part II Transferee Foreign Corporation Information (see instructions)<br />
3 Name of transferee (foreign corporation) 4 Identifying number, if any<br />
BARCLAYS PRIVATE EQUITY EUROPEAN FUND III F 98-0580254<br />
5 Address (including country)<br />
6<br />
7<br />
Country code of country of incorporation or organization (see instructions)<br />
Foreign law characterization (see instructions)<br />
8 Is the transferee foreign corporation a controlled foreign corporation? Yes X No<br />
For Paperwork Reduction Act Notice, see separate instructions.<br />
Form 926 (Rev. 12-2008)<br />
ISA
TF RNXP1001.2<br />
Form 926 (Rev. 12-2008)<br />
Page 2<br />
Part III<br />
Information Regarding Transfer of Property (see instructions)<br />
Cash<br />
Type of<br />
property<br />
(a)<br />
Date of<br />
transfer<br />
(b)<br />
Description of<br />
property<br />
(c)<br />
Fair market value on<br />
date of transfer<br />
VARIOUS 376,363<br />
(d)<br />
Cost or other<br />
basis<br />
(e)<br />
Gain recognized on<br />
transfer<br />
Stock and<br />
securities<br />
Installment<br />
obligations,<br />
account<br />
receivables or<br />
similar property<br />
Foreign currency<br />
or other property<br />
denominated in<br />
foreign currency<br />
Inventory<br />
Assets subject to<br />
depreciation<br />
recapture (see<br />
Temp. Regs. sec.<br />
1.367(a)-4T(b))<br />
Tangible property<br />
used in trade or<br />
business not listed<br />
under another<br />
category<br />
Intangible<br />
property<br />
Property to be<br />
leased (as<br />
described in<br />
Temp. Regs. sec.<br />
1.367(a)-4T(c))<br />
Property to be<br />
sold (as<br />
described in<br />
Temp. Regs. sec.<br />
1.367(a)-4T(d))<br />
Transfers of oil and<br />
gas working interests<br />
(as described in<br />
Temp. Regs. sec.<br />
1.367(a)-4T(e))<br />
Other property<br />
Supplemental Information Required To Be Reported (see instructions):<br />
Form 926 (Rev. 12-2008)
TF RNXP1001.3<br />
Form 926 (Rev. 12-2008)<br />
Page 3<br />
Part IV<br />
Additional Information Regarding Transfer of Property (see instructions)<br />
9 Enter the transferor’s interest in the foreign transferee corporation before and after the transfer:<br />
(a) Before<br />
% (b) After .03909 %<br />
10<br />
Type of nonrecognition transaction (see instructions)<br />
IRC 351<br />
11 Indicate whether any transfer reported in Part III is subject to any of the following:<br />
a Gain recognition under section 904(f)(3)<br />
b Gain recognition under section 904(f)(5)(F)<br />
c Recapture under section 1503(d)<br />
d Exchange gain under section 987<br />
Yes<br />
Yes<br />
Yes<br />
Yes<br />
X<br />
X<br />
X<br />
X<br />
No<br />
No<br />
No<br />
No<br />
12<br />
13<br />
a<br />
b<br />
c<br />
d<br />
Did this transfer result from a change in the classification of the transferee to that of a foreign corporation?<br />
Indicate whether the transferor was required to recognize income under Temporary Regulations sections<br />
1.367(a)-4T through 1.367(a)-6T for any of the following:<br />
Tainted property<br />
Depreciation recapture<br />
Branch loss recapture<br />
Any other income recognition provision contained in the above-referenced regulations<br />
Yes<br />
Yes<br />
Yes<br />
Yes<br />
Yes<br />
X<br />
X<br />
X<br />
X<br />
X<br />
No<br />
No<br />
No<br />
No<br />
No<br />
14<br />
Did the transferor transfer assets which qualify for the trade or business exception under section 367(a)(3)?<br />
Yes<br />
X<br />
No<br />
15a Did the transferor transfer foreign goodwill or going concern value as defined in Temporary Regulations<br />
section 1.367(a)-1T(d)(5)(iii)?<br />
Yes<br />
X<br />
No<br />
b<br />
If the answer to line 15a is “Yes,” enter the amount of foreign goodwill or going concern value<br />
transferred $<br />
16<br />
Was cash the only property transferred? X Yes No<br />
17a Was intangible property (within the meaning of section 936(h)(3)(B)) transferred as a result of the<br />
transaction?<br />
b<br />
If “Yes,” describe the nature of the rights to the intangible property that was transferred as a result of the<br />
transaction:<br />
Yes<br />
X No<br />
Form 926 (Rev. 12-2008)
TF RNXP1001.1<br />
926<br />
Form OMB No. 1545-0026<br />
(Rev. December 2008)<br />
Department of the Treasury<br />
Internal Revenue Service<br />
<strong>Return</strong> by a U.S. Transferor of Property<br />
to a Foreign Corporation<br />
Attach to your income tax return for the year of the transfer or distribution.<br />
Attachment<br />
Sequence No. 128<br />
Part I U.S. Transferor Information (see instructions)<br />
Name of transferor<br />
Identifying number (see instructions)<br />
THE MCKNIGHT FOUNDATION 41-0754835<br />
1 If the transferor was a corporation, complete questions 1a through 1d.<br />
a If the transfer was a section 361(a) or (b) transfer, was the transferor controlled (under section 368(c)) by<br />
5 or fewer domestic corporations?<br />
N/A<br />
Yes<br />
b Did the transferor remain in existence after the transfer?<br />
X Yes<br />
If not, list the controlling shareholder(s) and their identifying number(s):<br />
No<br />
No<br />
Controlling shareholder<br />
Identifying number<br />
c<br />
If the transferor was a member of an affiliated group filing a consolidated return, was it the parent<br />
corporation?<br />
N/A<br />
If not, list the name and employer identification number (EIN) of the parent corporation:<br />
Yes<br />
No<br />
Name of parent corporation<br />
EIN of parent corporation<br />
d Have basis adjustments under section 367(a)(5) been made?<br />
Yes X No<br />
2<br />
a<br />
If the transferor was a partner in a partnership that was the actual transferor (but is not treated as such under section 367),<br />
complete questions 2a through 2d.<br />
List the name and EIN of the transferor’s partnership:<br />
Name of partnership<br />
EIN of partnership<br />
PANTHEON EUROPE FUND V B, LP 98-0498321<br />
b Did the partner pick up its pro rata share of gain on the transfer of partnership assets?<br />
X Yes No<br />
c Is the partner disposing of its entire interest in the partnership?<br />
Yes X No<br />
d Is the partner disposing of an interest in a limited partnership that is regularly traded on an established<br />
securities market?<br />
Yes X No<br />
Part II Transferee Foreign Corporation Information (see instructions)<br />
3 Name of transferee (foreign corporation) 4 Identifying number, if any<br />
NORDIC CAPITAL VI ALPHA, LP 98-0479223<br />
5 Address (including country)<br />
26 ESPLANADE, ST. HELIER, JERSEY JE2 3QA, CHANNEL ISLANDS<br />
6 Country code of country of incorporation or organization (see instructions)<br />
JERSEY<br />
7 Foreign law characterization (see instructions)<br />
CORPORATION<br />
8 Is the transferee foreign corporation a controlled foreign corporation? Yes X No<br />
For Paperwork Reduction Act Notice, see separate instructions.<br />
Form 926 (Rev. 12-2008)<br />
ISA
TF RNXP1001.2<br />
Form 926 (Rev. 12-2008)<br />
Page 2<br />
Part III<br />
Information Regarding Transfer of Property (see instructions)<br />
Cash<br />
Type of<br />
property<br />
(a)<br />
Date of<br />
transfer<br />
(b)<br />
Description of<br />
property<br />
(c)<br />
Fair market value on<br />
date of transfer<br />
VARIOUS 121,374<br />
(d)<br />
Cost or other<br />
basis<br />
(e)<br />
Gain recognized on<br />
transfer<br />
Stock and<br />
securities<br />
Installment<br />
obligations,<br />
account<br />
receivables or<br />
similar property<br />
Foreign currency<br />
or other property<br />
denominated in<br />
foreign currency<br />
Inventory<br />
Assets subject to<br />
depreciation<br />
recapture (see<br />
Temp. Regs. sec.<br />
1.367(a)-4T(b))<br />
Tangible property<br />
used in trade or<br />
business not listed<br />
under another<br />
category<br />
Intangible<br />
property<br />
Property to be<br />
leased (as<br />
described in<br />
Temp. Regs. sec.<br />
1.367(a)-4T(c))<br />
Property to be<br />
sold (as<br />
described in<br />
Temp. Regs. sec.<br />
1.367(a)-4T(d))<br />
Transfers of oil and<br />
gas working interests<br />
(as described in<br />
Temp. Regs. sec.<br />
1.367(a)-4T(e))<br />
Other property<br />
Supplemental Information Required To Be Reported (see instructions):<br />
Form 926 (Rev. 12-2008)
TF RNXP1001.3<br />
Form 926 (Rev. 12-2008)<br />
Page 3<br />
Part IV<br />
Additional Information Regarding Transfer of Property (see instructions)<br />
9 Enter the transferor’s interest in the foreign transferee corporation before and after the transfer:<br />
(a) Before<br />
% (b) After .01759 %<br />
10<br />
Type of nonrecognition transaction (see instructions)<br />
IRC 351<br />
11 Indicate whether any transfer reported in Part III is subject to any of the following:<br />
a Gain recognition under section 904(f)(3)<br />
b Gain recognition under section 904(f)(5)(F)<br />
c Recapture under section 1503(d)<br />
d Exchange gain under section 987<br />
Yes<br />
Yes<br />
Yes<br />
Yes<br />
X<br />
X<br />
X<br />
X<br />
No<br />
No<br />
No<br />
No<br />
12<br />
13<br />
a<br />
b<br />
c<br />
d<br />
Did this transfer result from a change in the classification of the transferee to that of a foreign corporation?<br />
Indicate whether the transferor was required to recognize income under Temporary Regulations sections<br />
1.367(a)-4T through 1.367(a)-6T for any of the following:<br />
Tainted property<br />
Depreciation recapture<br />
Branch loss recapture<br />
Any other income recognition provision contained in the above-referenced regulations<br />
Yes<br />
Yes<br />
Yes<br />
Yes<br />
Yes<br />
X<br />
X<br />
X<br />
X<br />
X<br />
No<br />
No<br />
No<br />
No<br />
No<br />
14<br />
Did the transferor transfer assets which qualify for the trade or business exception under section 367(a)(3)?<br />
Yes<br />
X<br />
No<br />
15a Did the transferor transfer foreign goodwill or going concern value as defined in Temporary Regulations<br />
section 1.367(a)-1T(d)(5)(iii)?<br />
Yes<br />
X<br />
No<br />
b<br />
If the answer to line 15a is “Yes,” enter the amount of foreign goodwill or going concern value<br />
transferred $<br />
16<br />
Was cash the only property transferred? X Yes No<br />
17a Was intangible property (within the meaning of section 936(h)(3)(B)) transferred as a result of the<br />
transaction?<br />
b<br />
If “Yes,” describe the nature of the rights to the intangible property that was transferred as a result of the<br />
transaction:<br />
Yes<br />
X No<br />
Form 926 (Rev. 12-2008)
TF RNXP1001.1<br />
926<br />
Form OMB No. 1545-0026<br />
(Rev. December 2008)<br />
Department of the Treasury<br />
Internal Revenue Service<br />
<strong>Return</strong> by a U.S. Transferor of Property<br />
to a Foreign Corporation<br />
Attach to your income tax return for the year of the transfer or distribution.<br />
Attachment<br />
Sequence No. 128<br />
Part I U.S. Transferor Information (see instructions)<br />
Name of transferor<br />
Identifying number (see instructions)<br />
THE MCKNIGHT FOUNDATION 41-0754835<br />
1 If the transferor was a corporation, complete questions 1a through 1d.<br />
a If the transfer was a section 361(a) or (b) transfer, was the transferor controlled (under section 368(c)) by<br />
5 or fewer domestic corporations?<br />
N/A<br />
Yes<br />
b Did the transferor remain in existence after the transfer?<br />
X Yes<br />
If not, list the controlling shareholder(s) and their identifying number(s):<br />
No<br />
No<br />
Controlling shareholder<br />
Identifying number<br />
c<br />
If the transferor was a member of an affiliated group filing a consolidated return, was it the parent<br />
corporation?<br />
N/A<br />
If not, list the name and employer identification number (EIN) of the parent corporation:<br />
Yes<br />
No<br />
Name of parent corporation<br />
EIN of parent corporation<br />
d Have basis adjustments under section 367(a)(5) been made?<br />
Yes X No<br />
2<br />
a<br />
If the transferor was a partner in a partnership that was the actual transferor (but is not treated as such under section 367),<br />
complete questions 2a through 2d.<br />
List the name and EIN of the transferor’s partnership:<br />
Name of partnership<br />
EIN of partnership<br />
PANTHEON EUROPE FUND V B, LP 98-0498321<br />
b Did the partner pick up its pro rata share of gain on the transfer of partnership assets?<br />
X Yes No<br />
c Is the partner disposing of its entire interest in the partnership?<br />
Yes X No<br />
d Is the partner disposing of an interest in a limited partnership that is regularly traded on an established<br />
securities market?<br />
Yes X No<br />
Part II Transferee Foreign Corporation Information (see instructions)<br />
3 Name of transferee (foreign corporation) 4 Identifying number, if any<br />
NORDIC CAPITAL VII ALPHA, LP<br />
N/A<br />
5 Address (including country)<br />
6<br />
7<br />
Country code of country of incorporation or organization (see instructions)<br />
Foreign law characterization (see instructions)<br />
8 Is the transferee foreign corporation a controlled foreign corporation? Yes X No<br />
For Paperwork Reduction Act Notice, see separate instructions.<br />
Form 926 (Rev. 12-2008)<br />
ISA
TF RNXP1001.2<br />
Form 926 (Rev. 12-2008)<br />
Page 2<br />
Part III<br />
Information Regarding Transfer of Property (see instructions)<br />
Cash<br />
Type of<br />
property<br />
(a)<br />
Date of<br />
transfer<br />
(b)<br />
Description of<br />
property<br />
(c)<br />
Fair market value on<br />
date of transfer<br />
VARIOUS 199,967<br />
(d)<br />
Cost or other<br />
basis<br />
(e)<br />
Gain recognized on<br />
transfer<br />
Stock and<br />
securities<br />
Installment<br />
obligations,<br />
account<br />
receivables or<br />
similar property<br />
Foreign currency<br />
or other property<br />
denominated in<br />
foreign currency<br />
Inventory<br />
Assets subject to<br />
depreciation<br />
recapture (see<br />
Temp. Regs. sec.<br />
1.367(a)-4T(b))<br />
Tangible property<br />
used in trade or<br />
business not listed<br />
under another<br />
category<br />
Intangible<br />
property<br />
Property to be<br />
leased (as<br />
described in<br />
Temp. Regs. sec.<br />
1.367(a)-4T(c))<br />
Property to be<br />
sold (as<br />
described in<br />
Temp. Regs. sec.<br />
1.367(a)-4T(d))<br />
Transfers of oil and<br />
gas working interests<br />
(as described in<br />
Temp. Regs. sec.<br />
1.367(a)-4T(e))<br />
Other property<br />
Supplemental Information Required To Be Reported (see instructions):<br />
Form 926 (Rev. 12-2008)
TF RNXP1001.3<br />
Form 926 (Rev. 12-2008)<br />
Page 3<br />
Part IV<br />
Additional Information Regarding Transfer of Property (see instructions)<br />
9 Enter the transferor’s interest in the foreign transferee corporation before and after the transfer:<br />
(a) Before<br />
% (b) After .01661 %<br />
10<br />
Type of nonrecognition transaction (see instructions)<br />
IRC 351<br />
11 Indicate whether any transfer reported in Part III is subject to any of the following:<br />
a Gain recognition under section 904(f)(3)<br />
b Gain recognition under section 904(f)(5)(F)<br />
c Recapture under section 1503(d)<br />
d Exchange gain under section 987<br />
Yes<br />
Yes<br />
Yes<br />
Yes<br />
X<br />
X<br />
X<br />
X<br />
No<br />
No<br />
No<br />
No<br />
12<br />
13<br />
a<br />
b<br />
c<br />
d<br />
Did this transfer result from a change in the classification of the transferee to that of a foreign corporation?<br />
Indicate whether the transferor was required to recognize income under Temporary Regulations sections<br />
1.367(a)-4T through 1.367(a)-6T for any of the following:<br />
Tainted property<br />
Depreciation recapture<br />
Branch loss recapture<br />
Any other income recognition provision contained in the above-referenced regulations<br />
Yes<br />
Yes<br />
Yes<br />
Yes<br />
Yes<br />
X<br />
X<br />
X<br />
X<br />
X<br />
No<br />
No<br />
No<br />
No<br />
No<br />
14<br />
Did the transferor transfer assets which qualify for the trade or business exception under section 367(a)(3)?<br />
Yes<br />
X<br />
No<br />
15a Did the transferor transfer foreign goodwill or going concern value as defined in Temporary Regulations<br />
section 1.367(a)-1T(d)(5)(iii)?<br />
Yes<br />
X<br />
No<br />
b<br />
If the answer to line 15a is “Yes,” enter the amount of foreign goodwill or going concern value<br />
transferred $<br />
16<br />
Was cash the only property transferred? X Yes No<br />
17a Was intangible property (within the meaning of section 936(h)(3)(B)) transferred as a result of the<br />
transaction?<br />
b<br />
If “Yes,” describe the nature of the rights to the intangible property that was transferred as a result of the<br />
transaction:<br />
Yes<br />
X No<br />
Form 926 (Rev. 12-2008)
TF RNXP1001.1<br />
926<br />
Form OMB No. 1545-0026<br />
(Rev. December 2008)<br />
Department of the Treasury<br />
Internal Revenue Service<br />
<strong>Return</strong> by a U.S. Transferor of Property<br />
to a Foreign Corporation<br />
Attach to your income tax return for the year of the transfer or distribution.<br />
Attachment<br />
Sequence No. 128<br />
Part I U.S. Transferor Information (see instructions)<br />
Name of transferor<br />
Identifying number (see instructions)<br />
THE MCKNIGHT FOUNDATION 41-0754835<br />
1 If the transferor was a corporation, complete questions 1a through 1d.<br />
a If the transfer was a section 361(a) or (b) transfer, was the transferor controlled (under section 368(c)) by<br />
5 or fewer domestic corporations?<br />
N/A<br />
Yes<br />
b Did the transferor remain in existence after the transfer?<br />
X Yes<br />
If not, list the controlling shareholder(s) and their identifying number(s):<br />
No<br />
No<br />
Controlling shareholder<br />
Identifying number<br />
c<br />
If the transferor was a member of an affiliated group filing a consolidated return, was it the parent<br />
corporation?<br />
N/A<br />
If not, list the name and employer identification number (EIN) of the parent corporation:<br />
Yes<br />
No<br />
Name of parent corporation<br />
EIN of parent corporation<br />
d Have basis adjustments under section 367(a)(5) been made?<br />
Yes X No<br />
2<br />
a<br />
If the transferor was a partner in a partnership that was the actual transferor (but is not treated as such under section 367),<br />
complete questions 2a through 2d.<br />
List the name and EIN of the transferor’s partnership:<br />
Name of partnership<br />
EIN of partnership<br />
CLYDE BLOWERS CAPITAL FUND II, LP 98-0611247<br />
b Did the partner pick up its pro rata share of gain on the transfer of partnership assets?<br />
X Yes No<br />
c Is the partner disposing of its entire interest in the partnership?<br />
Yes X No<br />
d Is the partner disposing of an interest in a limited partnership that is regularly traded on an established<br />
securities market?<br />
Yes X No<br />
Part II Transferee Foreign Corporation Information (see instructions)<br />
3 Name of transferee (foreign corporation) 4 Identifying number, if any<br />
CLYDE BLOWERS CAPITAL SARL 98-0611246<br />
5 Address (including country)<br />
37, RUE D'ANVERS, L-1130, LUXEMBOURG CITY, LUXEMBOURG<br />
6 Country code of country of incorporation or organization (see instructions)<br />
LUXEMBOURG<br />
7 Foreign law characterization (see instructions)<br />
CORPORATION<br />
8 Is the transferee foreign corporation a controlled foreign corporation? Yes X No<br />
For Paperwork Reduction Act Notice, see separate instructions.<br />
Form 926 (Rev. 12-2008)<br />
ISA
TF RNXP1001.2<br />
Form 926 (Rev. 12-2008)<br />
Page 2<br />
Part III<br />
Information Regarding Transfer of Property (see instructions)<br />
Cash<br />
Type of<br />
property<br />
(a)<br />
Date of<br />
transfer<br />
(b)<br />
Description of<br />
property<br />
(c)<br />
Fair market value on<br />
date of transfer<br />
11/12/2008 167,867<br />
(d)<br />
Cost or other<br />
basis<br />
(e)<br />
Gain recognized on<br />
transfer<br />
Stock and<br />
securities<br />
Installment<br />
obligations,<br />
account<br />
receivables or<br />
similar property<br />
Foreign currency<br />
or other property<br />
denominated in<br />
foreign currency<br />
Inventory<br />
Assets subject to<br />
depreciation<br />
recapture (see<br />
Temp. Regs. sec.<br />
1.367(a)-4T(b))<br />
Tangible property<br />
used in trade or<br />
business not listed<br />
under another<br />
category<br />
Intangible<br />
property<br />
Property to be<br />
leased (as<br />
described in<br />
Temp. Regs. sec.<br />
1.367(a)-4T(c))<br />
Property to be<br />
sold (as<br />
described in<br />
Temp. Regs. sec.<br />
1.367(a)-4T(d))<br />
Transfers of oil and<br />
gas working interests<br />
(as described in<br />
Temp. Regs. sec.<br />
1.367(a)-4T(e))<br />
Other property<br />
Supplemental Information Required To Be Reported (see instructions):<br />
Form 926 (Rev. 12-2008)
TF RNXP1001.3<br />
Form 926 (Rev. 12-2008)<br />
Page 3<br />
Part IV<br />
Additional Information Regarding Transfer of Property (see instructions)<br />
9 Enter the transferor’s interest in the foreign transferee corporation before and after the transfer:<br />
(a) Before<br />
% (b) After .05277 %<br />
10<br />
Type of nonrecognition transaction (see instructions)<br />
IRC 351<br />
11 Indicate whether any transfer reported in Part III is subject to any of the following:<br />
a Gain recognition under section 904(f)(3)<br />
b Gain recognition under section 904(f)(5)(F)<br />
c Recapture under section 1503(d)<br />
d Exchange gain under section 987<br />
Yes<br />
Yes<br />
Yes<br />
Yes<br />
X<br />
X<br />
X<br />
X<br />
No<br />
No<br />
No<br />
No<br />
12<br />
13<br />
a<br />
b<br />
c<br />
d<br />
Did this transfer result from a change in the classification of the transferee to that of a foreign corporation?<br />
Indicate whether the transferor was required to recognize income under Temporary Regulations sections<br />
1.367(a)-4T through 1.367(a)-6T for any of the following:<br />
Tainted property<br />
Depreciation recapture<br />
Branch loss recapture<br />
Any other income recognition provision contained in the above-referenced regulations<br />
Yes<br />
Yes<br />
Yes<br />
Yes<br />
Yes<br />
X<br />
X<br />
X<br />
X<br />
X<br />
No<br />
No<br />
No<br />
No<br />
No<br />
14<br />
Did the transferor transfer assets which qualify for the trade or business exception under section 367(a)(3)?<br />
Yes<br />
X<br />
No<br />
15a Did the transferor transfer foreign goodwill or going concern value as defined in Temporary Regulations<br />
section 1.367(a)-1T(d)(5)(iii)?<br />
Yes<br />
X<br />
No<br />
b<br />
If the answer to line 15a is “Yes,” enter the amount of foreign goodwill or going concern value<br />
transferred $<br />
16<br />
Was cash the only property transferred? X Yes No<br />
17a Was intangible property (within the meaning of section 936(h)(3)(B)) transferred as a result of the<br />
transaction?<br />
b<br />
If “Yes,” describe the nature of the rights to the intangible property that was transferred as a result of the<br />
transaction:<br />
Yes<br />
X No<br />
Form 926 (Rev. 12-2008)
TF RNXP1001.1<br />
926<br />
Form OMB No. 1545-0026<br />
(Rev. December 2008)<br />
Department of the Treasury<br />
Internal Revenue Service<br />
<strong>Return</strong> by a U.S. Transferor of Property<br />
to a Foreign Corporation<br />
Attach to your income tax return for the year of the transfer or distribution.<br />
Attachment<br />
Sequence No. 128<br />
Part I U.S. Transferor Information (see instructions)<br />
Name of transferor<br />
Identifying number (see instructions)<br />
THE MCKNIGHT FOUNDATION 41-0754835<br />
1 If the transferor was a corporation, complete questions 1a through 1d.<br />
a If the transfer was a section 361(a) or (b) transfer, was the transferor controlled (under section 368(c)) by<br />
5 or fewer domestic corporations?<br />
N/A<br />
Yes<br />
b Did the transferor remain in existence after the transfer?<br />
X Yes<br />
If not, list the controlling shareholder(s) and their identifying number(s):<br />
No<br />
No<br />
Controlling shareholder<br />
Identifying number<br />
c<br />
If the transferor was a member of an affiliated group filing a consolidated return, was it the parent<br />
corporation?<br />
N/A<br />
If not, list the name and employer identification number (EIN) of the parent corporation:<br />
Yes<br />
No<br />
Name of parent corporation<br />
EIN of parent corporation<br />
d Have basis adjustments under section 367(a)(5) been made?<br />
Yes X No<br />
2<br />
a<br />
If the transferor was a partner in a partnership that was the actual transferor (but is not treated as such under section 367),<br />
complete questions 2a through 2d.<br />
List the name and EIN of the transferor’s partnership:<br />
Name of partnership<br />
EIN of partnership<br />
DOVER STREET VII LP 74-3234906<br />
b Did the partner pick up its pro rata share of gain on the transfer of partnership assets?<br />
X Yes No<br />
c Is the partner disposing of its entire interest in the partnership?<br />
Yes X No<br />
d Is the partner disposing of an interest in a limited partnership that is regularly traded on an established<br />
securities market?<br />
Yes X No<br />
Part II Transferee Foreign Corporation Information (see instructions)<br />
3 Name of transferee (foreign corporation) 4 Identifying number, if any<br />
CLYDE BLOWERS CAPITAL SARL 98-0611246<br />
5 Address (including country)<br />
37, RUE D'ANVERS, L-1130, LUXEMBOURG CITY, LUXEMBOURG<br />
6 Country code of country of incorporation or organization (see instructions)<br />
LUXEMBOURG<br />
7 Foreign law characterization (see instructions)<br />
CORPORATION<br />
8 Is the transferee foreign corporation a controlled foreign corporation? Yes X No<br />
For Paperwork Reduction Act Notice, see separate instructions.<br />
Form 926 (Rev. 12-2008)<br />
ISA
TF RNXP1001.2<br />
Form 926 (Rev. 12-2008)<br />
Page 2<br />
Part III<br />
Information Regarding Transfer of Property (see instructions)<br />
Cash<br />
Type of<br />
property<br />
(a)<br />
Date of<br />
transfer<br />
(b)<br />
Description of<br />
property<br />
(c)<br />
Fair market value on<br />
date of transfer<br />
11/12/2008 83,650<br />
(d)<br />
Cost or other<br />
basis<br />
(e)<br />
Gain recognized on<br />
transfer<br />
Stock and<br />
securities<br />
Installment<br />
obligations,<br />
account<br />
receivables or<br />
similar property<br />
Foreign currency<br />
or other property<br />
denominated in<br />
foreign currency<br />
Inventory<br />
Assets subject to<br />
depreciation<br />
recapture (see<br />
Temp. Regs. sec.<br />
1.367(a)-4T(b))<br />
Tangible property<br />
used in trade or<br />
business not listed<br />
under another<br />
category<br />
Intangible<br />
property<br />
Property to be<br />
leased (as<br />
described in<br />
Temp. Regs. sec.<br />
1.367(a)-4T(c))<br />
Property to be<br />
sold (as<br />
described in<br />
Temp. Regs. sec.<br />
1.367(a)-4T(d))<br />
Transfers of oil and<br />
gas working interests<br />
(as described in<br />
Temp. Regs. sec.<br />
1.367(a)-4T(e))<br />
Other property<br />
Supplemental Information Required To Be Reported (see instructions):<br />
Form 926 (Rev. 12-2008)
TF RNXP1001.3<br />
Form 926 (Rev. 12-2008)<br />
Page 3<br />
Part IV<br />
Additional Information Regarding Transfer of Property (see instructions)<br />
9 Enter the transferor’s interest in the foreign transferee corporation before and after the transfer:<br />
(a) Before 0.0000 % (b) After .07118 %<br />
10<br />
Type of nonrecognition transaction (see instructions)<br />
IRC 351<br />
11 Indicate whether any transfer reported in Part III is subject to any of the following:<br />
a Gain recognition under section 904(f)(3)<br />
b Gain recognition under section 904(f)(5)(F)<br />
c Recapture under section 1503(d)<br />
d Exchange gain under section 987<br />
Yes<br />
Yes<br />
Yes<br />
Yes<br />
X<br />
X<br />
X<br />
X<br />
No<br />
No<br />
No<br />
No<br />
12<br />
13<br />
a<br />
b<br />
c<br />
d<br />
Did this transfer result from a change in the classification of the transferee to that of a foreign corporation?<br />
Indicate whether the transferor was required to recognize income under Temporary Regulations sections<br />
1.367(a)-4T through 1.367(a)-6T for any of the following:<br />
Tainted property<br />
Depreciation recapture<br />
Branch loss recapture<br />
Any other income recognition provision contained in the above-referenced regulations<br />
Yes<br />
Yes<br />
Yes<br />
Yes<br />
Yes<br />
X<br />
X<br />
X<br />
X<br />
X<br />
No<br />
No<br />
No<br />
No<br />
No<br />
14<br />
Did the transferor transfer assets which qualify for the trade or business exception under section 367(a)(3)?<br />
Yes<br />
X<br />
No<br />
15a Did the transferor transfer foreign goodwill or going concern value as defined in Temporary Regulations<br />
section 1.367(a)-1T(d)(5)(iii)?<br />
Yes<br />
X<br />
No<br />
b<br />
If the answer to line 15a is “Yes,” enter the amount of foreign goodwill or going concern value<br />
transferred $<br />
16<br />
Was cash the only property transferred? X Yes No<br />
17a Was intangible property (within the meaning of section 936(h)(3)(B)) transferred as a result of the<br />
transaction?<br />
b<br />
If “Yes,” describe the nature of the rights to the intangible property that was transferred as a result of the<br />
transaction:<br />
Yes<br />
X No<br />
Form 926 (Rev. 12-2008)
Form 8886 Reportable Transaction Disclosure Statement<br />
(Rev. December 2007)<br />
Department of the Treasury<br />
Internal Revenue Service<br />
| Attach to your tax return.<br />
| See separate instructions.<br />
Name(s) shown on return (individuals enter last name, first name, middle initial)<br />
OMB No. 1545-1800<br />
Attachment<br />
Sequence No.<br />
Identifying number<br />
137<br />
THE MCKNIGHT FOUNDATION 41-0754835<br />
Number, street, and room or suite no.<br />
710 2ND STREET SOUTH, SUITE 400<br />
City or town, state, and ZIP code<br />
MINNEAPOLIS, MN 55401<br />
A If you are filing more than one Form 8886 with your tax return, sequentially number each Form 8886 and enter the statement number<br />
for this Form 8886 ~~~~~~~~~~~~~~~~~~~~~~~ | Statement number 1 of<br />
3<br />
B Enter the form number of the tax return to which this form is attached or related ~~~~~~~~~~~~~~~~~~~~~~ | <strong>990</strong>-T<br />
Enter the year of the tax return identified above ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~<br />
Is this Form 8886 being filed with an amended tax return? Yes X No<br />
C Check the box(es) that apply (see instructions). X Initial year filer X Protective disclosure<br />
|<br />
2008<br />
1a Name of reportable transaction<br />
IRC SECTION 988 LOSSES EXCEEDING $50,000 THRESHOLD<br />
1b Initial year participated in transaction<br />
2008<br />
2<br />
Identify the type of reportable transaction. Check all boxes that apply (see instructions).<br />
a<br />
b<br />
Listed<br />
Confidential<br />
c<br />
d<br />
Contractual protection<br />
3 If you checked box 2a or 2f, enter the published guidance number for the listed transaction<br />
or transaction of interest ~~~~~~~~~~~~~~~~~~~~~~~~~~~~ |<br />
X<br />
Loss<br />
e<br />
f<br />
1c Reportable transaction or tax shelter registration<br />
number (9 digits or 11 digits)<br />
Brief asset holding period<br />
Transaction of interest<br />
4<br />
Enter the number of "same as or substantially similar" transactions reported on this form ~~~~~~~~~~~~~~~~~~~~~ |<br />
5<br />
6<br />
a<br />
If you participated in the transaction through another entity, check all applicable boxes and provide the information below for the entity (see instructions). (Attach<br />
additional sheets, if necessary.)<br />
a<br />
b<br />
Type of entity:<br />
Name<br />
Partnership<br />
S corporation<br />
Trust<br />
Foreign<br />
X Partnership<br />
S corporation<br />
Trust<br />
Foreign<br />
| HARBOURVEST PARTNERS VII - BUYOUT PARTNERSHIP FUND, LP<br />
c Employer identification number (EIN), if known ~~~ |<br />
04-36<strong>990</strong>17<br />
d Date Schedule K-1 received from entity (enter "none"<br />
if Schedule K-1 not received) ~~~~~~~~~~~ |<br />
08/31/2009<br />
Enter below the name and address of each individual or entity to whom you paid a fee with regard to the transaction if that individual or entity promoted, solicited, or<br />
recommended your participation in the transaction, or provided tax advice related to the transaction. (Attach additional sheets, if necessary.)<br />
Name Identifying number (if known) Fees paid<br />
$<br />
Number, street, and room or suite no.<br />
City or town, state, and ZIP code<br />
b<br />
Name<br />
Number, street, and room or suite no.<br />
Identifying number (if known)<br />
Fees paid<br />
$<br />
City or town, state, and ZIP code<br />
810811<br />
04-25-08 LHA For Paperwork Reduction Act Notice, see separate instructions. Form 8886 (Rev. 12-2007)<br />
12
THE MCKNIGHT FOUNDATION 41-0754835<br />
Form 8886 (Rev. 12-2007) Page 2<br />
7 Facts<br />
Identify the type of tax benefit generated by the transaction. Check all the boxes that apply (see instructions).<br />
a<br />
X<br />
Deductions<br />
Capital loss<br />
Ordinary loss<br />
Exclusions from gross income<br />
Nonrecognition of gain<br />
Adjustments to basis<br />
<strong>Tax</strong> credits<br />
Deferral<br />
Absence of adjustments to basis<br />
Other<br />
b Further describe the amount and nature of the expected tax treatment and expected tax benefits generated by the transaction for all affected years. Include facts of<br />
each step of the transaction that relate to the expected tax benefits including the amount and nature of your investment. Include in your description your<br />
participation in the transaction and all related transactions regardless of the year in which they were entered into. Also, include a description of any tax result<br />
protection with respect to the transaction.<br />
SEE STATEMENT 15<br />
8 Identify all tax-exempt, foreign, and related entities and individuals involved in the transaction. Check the appropriate box(es) (see instructions). Include their names(s),<br />
identifying number(s), address(es), and a brief description of their involvement. For each foreign entity, identify its country of incorporation or existence. For each<br />
related entity, explain how it is related. (Attach additional sheets, if necessary.)<br />
a Type of entity: <strong>Tax</strong>-exempt Foreign Related<br />
Name<br />
Address<br />
Identifying number<br />
Description<br />
b Type of entity: <strong>Tax</strong>-exempt Foreign Related<br />
Name<br />
Address<br />
Identifying number<br />
Description<br />
Form 8886 (Rev. 12-2007)<br />
810812<br />
04-25-08<br />
13
Form 8886 Reportable Transaction Disclosure Statement<br />
(Rev. December 2007)<br />
Department of the Treasury<br />
Internal Revenue Service<br />
| Attach to your tax return.<br />
| See separate instructions.<br />
Name(s) shown on return (individuals enter last name, first name, middle initial)<br />
OMB No. 1545-1800<br />
Attachment<br />
Sequence No.<br />
Identifying number<br />
137<br />
THE MCKNIGHT FOUNDATION 41-0754835<br />
Number, street, and room or suite no.<br />
710 2ND STREET SOUTH, SUITE 400<br />
City or town, state, and ZIP code<br />
MINNEAPOLIS, MN 55401<br />
A If you are filing more than one Form 8886 with your tax return, sequentially number each Form 8886 and enter the statement number<br />
for this Form 8886 ~~~~~~~~~~~~~~~~~~~~~~~ | Statement number 2 of<br />
3<br />
B Enter the form number of the tax return to which this form is attached or related ~~~~~~~~~~~~~~~~~~~~~~ | <strong>990</strong>-T<br />
Enter the year of the tax return identified above ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~<br />
Is this Form 8886 being filed with an amended tax return? Yes X No<br />
C Check the box(es) that apply (see instructions). X Initial year filer X Protective disclosure<br />
|<br />
2008<br />
1a Name of reportable transaction<br />
IRC SECTION 988 LOSSES EXCEEDING $50,000 THRESHOLD<br />
1b Initial year participated in transaction<br />
2008<br />
2<br />
Identify the type of reportable transaction. Check all boxes that apply (see instructions).<br />
a<br />
b<br />
Listed<br />
Confidential<br />
c<br />
d<br />
Contractual protection<br />
3 If you checked box 2a or 2f, enter the published guidance number for the listed transaction<br />
or transaction of interest ~~~~~~~~~~~~~~~~~~~~~~~~~~~~ |<br />
X<br />
Loss<br />
e<br />
f<br />
1c Reportable transaction or tax shelter registration<br />
number (9 digits or 11 digits)<br />
Brief asset holding period<br />
Transaction of interest<br />
4<br />
Enter the number of "same as or substantially similar" transactions reported on this form ~~~~~~~~~~~~~~~~~~~~~ |<br />
5<br />
6<br />
a<br />
If you participated in the transaction through another entity, check all applicable boxes and provide the information below for the entity (see instructions). (Attach<br />
additional sheets, if necessary.)<br />
a<br />
b<br />
Type of entity:<br />
Name<br />
Partnership<br />
S corporation<br />
Trust<br />
Foreign<br />
X Partnership<br />
S corporation<br />
Trust<br />
Foreign<br />
| HARBOURVEST PARTNERS VII - 2005 BUYOUT PARTNERSHIP FUND, LP<br />
c Employer identification number (EIN), if known ~~~ |<br />
54-2459514<br />
d Date Schedule K-1 received from entity (enter "none"<br />
if Schedule K-1 not received) ~~~~~~~~~~~ |<br />
08/05/2009<br />
Enter below the name and address of each individual or entity to whom you paid a fee with regard to the transaction if that individual or entity promoted, solicited, or<br />
recommended your participation in the transaction, or provided tax advice related to the transaction. (Attach additional sheets, if necessary.)<br />
Name Identifying number (if known) Fees paid<br />
$<br />
Number, street, and room or suite no.<br />
City or town, state, and ZIP code<br />
b<br />
Name<br />
Number, street, and room or suite no.<br />
Identifying number (if known)<br />
Fees paid<br />
$<br />
City or town, state, and ZIP code<br />
810811<br />
04-25-08 LHA For Paperwork Reduction Act Notice, see separate instructions. Form 8886 (Rev. 12-2007)<br />
14
THE MCKNIGHT FOUNDATION 41-0754835<br />
Form 8886 (Rev. 12-2007) Page 2<br />
7 Facts<br />
Identify the type of tax benefit generated by the transaction. Check all the boxes that apply (see instructions).<br />
a<br />
X<br />
Deductions<br />
Capital loss<br />
Ordinary loss<br />
Exclusions from gross income<br />
Nonrecognition of gain<br />
Adjustments to basis<br />
<strong>Tax</strong> credits<br />
Deferral<br />
Absence of adjustments to basis<br />
Other<br />
b Further describe the amount and nature of the expected tax treatment and expected tax benefits generated by the transaction for all affected years. Include facts of<br />
each step of the transaction that relate to the expected tax benefits including the amount and nature of your investment. Include in your description your<br />
participation in the transaction and all related transactions regardless of the year in which they were entered into. Also, include a description of any tax result<br />
protection with respect to the transaction.<br />
SEE STATEMENT 16<br />
8 Identify all tax-exempt, foreign, and related entities and individuals involved in the transaction. Check the appropriate box(es) (see instructions). Include their names(s),<br />
identifying number(s), address(es), and a brief description of their involvement. For each foreign entity, identify its country of incorporation or existence. For each<br />
related entity, explain how it is related. (Attach additional sheets, if necessary.)<br />
a Type of entity: <strong>Tax</strong>-exempt Foreign Related<br />
Name<br />
Address<br />
Identifying number<br />
Description<br />
b Type of entity: <strong>Tax</strong>-exempt Foreign Related<br />
Name<br />
Address<br />
Identifying number<br />
Description<br />
Form 8886 (Rev. 12-2007)<br />
810812<br />
04-25-08<br />
15
Form 8886 Reportable Transaction Disclosure Statement<br />
(Rev. December 2007)<br />
Department of the Treasury<br />
Internal Revenue Service<br />
| Attach to your tax return.<br />
| See separate instructions.<br />
Name(s) shown on return (individuals enter last name, first name, middle initial)<br />
OMB No. 1545-1800<br />
Attachment<br />
Sequence No.<br />
Identifying number<br />
137<br />
THE MCKNIGHT FOUNDATION 41-0754835<br />
Number, street, and room or suite no.<br />
710 2ND STREET SOUTH, SUITE 400<br />
City or town, state, and ZIP code<br />
MINNEAPOLIS, MN 55401<br />
A If you are filing more than one Form 8886 with your tax return, sequentially number each Form 8886 and enter the statement number<br />
for this Form 8886 ~~~~~~~~~~~~~~~~~~~~~~~ | Statement number 3 of<br />
3<br />
B Enter the form number of the tax return to which this form is attached or related ~~~~~~~~~~~~~~~~~~~~~~ | <strong>990</strong>-T<br />
Enter the year of the tax return identified above ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~<br />
Is this Form 8886 being filed with an amended tax return? Yes X No<br />
C Check the box(es) that apply (see instructions). X Initial year filer X Protective disclosure<br />
|<br />
2008<br />
1a Name of reportable transaction<br />
IRC SECTION 988 LOSSES EXCEEDING $50,000 THRESHOLD<br />
1b Initial year participated in transaction<br />
2008<br />
2<br />
Identify the type of reportable transaction. Check all boxes that apply (see instructions).<br />
a<br />
b<br />
Listed<br />
Confidential<br />
c<br />
d<br />
Contractual protection<br />
3 If you checked box 2a or 2f, enter the published guidance number for the listed transaction<br />
or transaction of interest ~~~~~~~~~~~~~~~~~~~~~~~~~~~~ |<br />
X<br />
Loss<br />
e<br />
f<br />
1c Reportable transaction or tax shelter registration<br />
number (9 digits or 11 digits)<br />
Brief asset holding period<br />
Transaction of interest<br />
4<br />
Enter the number of "same as or substantially similar" transactions reported on this form ~~~~~~~~~~~~~~~~~~~~~ |<br />
5<br />
6<br />
a<br />
If you participated in the transaction through another entity, check all applicable boxes and provide the information below for the entity (see instructions). (Attach<br />
additional sheets, if necessary.)<br />
a<br />
b<br />
Type of entity:<br />
Name<br />
Partnership<br />
S corporation<br />
Trust<br />
Foreign<br />
X Partnership<br />
S corporation<br />
Trust<br />
Foreign<br />
| ITNERNATIONAL ALPHA SELECT<br />
SECURITIES LENDING CTF<br />
c Employer identification number (EIN), if known ~~~ |<br />
26-0899674<br />
d Date Schedule K-1 received from entity (enter "none"<br />
if Schedule K-1 not received) ~~~~~~~~~~~ |<br />
06/26/2009<br />
Enter below the name and address of each individual or entity to whom you paid a fee with regard to the transaction if that individual or entity promoted, solicited, or<br />
recommended your participation in the transaction, or provided tax advice related to the transaction. (Attach additional sheets, if necessary.)<br />
Name Identifying number (if known) Fees paid<br />
$<br />
Number, street, and room or suite no.<br />
City or town, state, and ZIP code<br />
b<br />
Name<br />
Number, street, and room or suite no.<br />
Identifying number (if known)<br />
Fees paid<br />
$<br />
City or town, state, and ZIP code<br />
810811<br />
04-25-08 LHA For Paperwork Reduction Act Notice, see separate instructions. Form 8886 (Rev. 12-2007)<br />
16
THE MCKNIGHT FOUNDATION 41-0754835<br />
Form 8886 (Rev. 12-2007) Page 2<br />
7 Facts<br />
Identify the type of tax benefit generated by the transaction. Check all the boxes that apply (see instructions).<br />
a<br />
X<br />
Deductions<br />
Capital loss<br />
Ordinary loss<br />
Exclusions from gross income<br />
Nonrecognition of gain<br />
Adjustments to basis<br />
<strong>Tax</strong> credits<br />
Deferral<br />
Absence of adjustments to basis<br />
Other<br />
b Further describe the amount and nature of the expected tax treatment and expected tax benefits generated by the transaction for all affected years. Include facts of<br />
each step of the transaction that relate to the expected tax benefits including the amount and nature of your investment. Include in your description your<br />
participation in the transaction and all related transactions regardless of the year in which they were entered into. Also, include a description of any tax result<br />
protection with respect to the transaction.<br />
SEE STATEMENT 17<br />
8 Identify all tax-exempt, foreign, and related entities and individuals involved in the transaction. Check the appropriate box(es) (see instructions). Include their names(s),<br />
identifying number(s), address(es), and a brief description of their involvement. For each foreign entity, identify its country of incorporation or existence. For each<br />
related entity, explain how it is related. (Attach additional sheets, if necessary.)<br />
a Type of entity: <strong>Tax</strong>-exempt Foreign Related<br />
Name<br />
Address<br />
Identifying number<br />
Description<br />
b Type of entity: <strong>Tax</strong>-exempt Foreign Related<br />
Name<br />
Address<br />
Identifying number<br />
Description<br />
Form 8886 (Rev. 12-2007)<br />
810812<br />
04-25-08<br />
17
ELECTION TO RELINQUISH NET OPERATING LOSS<br />
CARRYBACK PERIOD<br />
THE MCKNIGHT FOUNDATION<br />
FEIN: 41-0754835<br />
FORM <strong>990</strong>-T, TAX YEAR ENDING DECEMBER 31, 2008<br />
The above mentioned taxpayer incurred a net operating loss in its tax year ended<br />
December 31, 2008, and is entitled to a carry-back period of two years with respect to<br />
such loss under Section 172(b)(1) of the Internal Revenue Code.<br />
In accordance with Section 172(b)(3) of the Internal Revenue Code, taxpayer hereby<br />
elects to relinquish the entire carry-back with respect to the current net operating loss<br />
incurred in its tax year ending December 31, 2008.
THE MCKNIGHT FOUNDATION 41-0754835<br />
}}}}}}}}}}}}}}}}}}}}}}} }}}}}}}}}}<br />
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~<br />
FORM <strong>990</strong>-T DESCRIPTION OF ORGANIZATION’S PRIMARY UNRELATED STATEMENT 1<br />
BUSINESS ACTIVITY<br />
}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}<br />
ALL INCOME IS FROM OTHER UNRELATED BUSINESS ACTIVITIES REPORTED ON<br />
SCHEDULES K-1.<br />
TO FORM <strong>990</strong>-T, PAGE 1<br />
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~<br />
FORM <strong>990</strong>-T INCOME (LOSS) FROM PARTNERSHIPS STATEMENT 2<br />
}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}<br />
DESCRIPTION<br />
AMOUNT<br />
}}}}}}}}}}} }}}}}}}}}}}}}}<br />
COMMONFUND PEP V FEIN: 06-1605326 389,473.<br />
COMMONFUND PEP VI FEIN: 16-1720029 35,708.<br />
COMMONFUND VP VI FEIN: 06-1605325 2,775.<br />
COMMONFUND VP VII FEIN: 16-1720044 -5,747.<br />
COMMONFUND IP V FEIN: 16-1720038 -778.<br />
COMMONFUND NATURAL RESOURCES VII FEIN: 51-0605779 -6,755.<br />
WELLINGTON ARCHIPELAGO FEIN: 04-3553658 18,834.<br />
HARBOURVEST PARTNERSHIP VI FEIN: 04-3464304 39,895.<br />
HARBOURVEST BUYOUT VI FEIN: 04-3464306 33,488.<br />
HARBOURVEST BUYOUT VII FEIN: 04-36<strong>990</strong>17 -5,681.<br />
HARBOURVEST MEZZANINE VII FEIN: 54-2082888 9,122.<br />
HARBOURVEST VENTURE VII FEIN: 01-0682079 40,641.<br />
HARBOURVEST VII BUYOUT 2005 FEIN: 52-2459514 -156,664.<br />
HARBOURVEST HIPEP FEIN: 05-0623924 -83,777.<br />
HARBOURVEST BUYOUT VIII FEIN: 34-2063501 -152,506.<br />
PANTHEON FUND VI "B" FEIN: 98-0573774 -110,965.<br />
PANTHEON USA VII FEIN: 20-4786765 -2,948.<br />
GOLDMAN SACHS VINTAGE IV FEIN: 20-8254632 -185,708.<br />
HARBOURVEST PARTNERS VIII-VENTURE FUND, LP FEIN: 34-2063502 -135,976.<br />
PANTHEON EUROPE FUND V B, LP FEIN: 98-0498321 -24,805.<br />
COMMONFUND PEP VII FEIN: 20-8306306 -15.<br />
PANTHEON USA VIII FEIN: 26-1269055 -261.<br />
DOVER STREET VII FEIN: 74-3234906 -1,038.<br />
}}}}}}}}}}}}}}<br />
TOTAL TO FORM <strong>990</strong>-T, PAGE 1, LINE 5 -303,688.<br />
~~~~~~~~~~~~~~<br />
6<br />
STATEMENT(S) 1, 2
THE MCKNIGHT FOUNDATION 41-0754835<br />
}}}}}}}}}}}}}}}}}}}}}}} }}}}}}}}}}<br />
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~<br />
FORM <strong>990</strong>-T CONTRIBUTIONS STATEMENT 3<br />
}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}<br />
DESCRIPTION/KIND OF PROPERTY METHOD USED TO DETERMINE FMV AMOUNT<br />
}}}}}}}}}}}}}}}}}}}}}}}}}}}} }}}}}}}}}}}}}}}}}}}}}}}}}}}} }}}}}}}}}}}}}}<br />
COMMONFUND PEP V N/A 741.<br />
WELLINGTON ARCHIPELAGO (HEDGE<br />
FUND)<br />
N/A<br />
5.<br />
HARBOURVEST PARTNERSHIP VI N/A 94.<br />
HARBOURVEST BUYOUT VI N/A 335.<br />
HARBOURVEST BUYOUT VII N/A 51.<br />
HARBOURVEST MEZZANINE VII N/A 101.<br />
HARBOURVEST VENTURE VII N/A 64.<br />
HARBOURVEST VII BUYOUT 2005 N/A 90.<br />
HARBOURVEST BUYOUT VIII N/A 85.<br />
PANTHEON USA VII N/A 180.<br />
GOLDMAN SACHS VINTAGE IV N/A 142.<br />
HARBOURVEST PARTNERS<br />
VIII-VENTURE FUND, LP<br />
N/A<br />
325.<br />
NONCASH CONTRIBUTION FROM<br />
PARTNERSHIP 7.<br />
NONCASH CONTRIBUTION FROM<br />
PARTNERSHIP 14.<br />
NONCASH CONTRIBUTION FROM<br />
PARTNERSHIP 24.<br />
DOVER STREET VII N/A 2.<br />
COMMONFUND PEP VI N/A 90.<br />
COMMONFUND VP VI N/A 4.<br />
COMMONFUND VP VII N/A 4.<br />
COMMONFUND NATURAL RESOURCES<br />
VII<br />
N/A<br />
5.<br />
PANTHEON USA VIII N/A 180.<br />
NONCASH CONTRIBUTION FROM<br />
PARTNERSHIP 57.<br />
NONCASH CONTRIBUTION FROM<br />
PARTNERSHIP 13.<br />
NONCASH CONTRIBUTION FROM<br />
PARTNERSHIP 20.<br />
}}}}}}}}}}}}}}<br />
TOTAL TO FORM <strong>990</strong>-T, PAGE 1, LINE 20 2,633.<br />
~~~~~~~~~~~~~~<br />
7<br />
STATEMENT(S) 3
THE MCKNIGHT FOUNDATION 41-0754835<br />
}}}}}}}}}}}}}}}}}}}}}}} }}}}}}}}}}<br />
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~<br />
FORM <strong>990</strong>-T OTHER DEDUCTIONS STATEMENT 4<br />
}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}<br />
DESCRIPTION<br />
AMOUNT<br />
}}}}}}}}}}} }}}}}}}}}}}}}}<br />
ACCOUNTING FEES 19,025.<br />
}}}}}}}}}}}}}}<br />
TOTAL TO FORM <strong>990</strong>-T, PAGE 1, LINE 28 19,025.<br />
~~~~~~~~~~~~~~<br />
8<br />
STATEMENT(S) 4
THE MCKNIGHT FOUNDATION 41-0754835<br />
}}}}}}}}}}}}}}}}}}}}}}} }}}}}}}}}}<br />
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~<br />
SCHEDULE D SHORT-TERM CAPITAL GAINS AND LOSSES STATEMENT 5<br />
}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}<br />
(A) (B) (C) (D) (E) (F)<br />
DATE DATE COST OR GAIN (LOSS)<br />
PROPERTY DESCRIPTION ACQUIRED SOLD SALES PRICE OTHER BASIS (D) MINUS (E)<br />
}}}}}}}}}}}}}}}}}}}} }}}}}}}} }}}}}}}} }}}}}}}}}}} }}}}}}}}}}} }}}}}}}}}}}}}<br />
FLOW-THRU FROM<br />
COMMONFUND PEP V 3,509. 0. 3,509.<br />
FLOW-THRU FROM<br />
COMMONFUND PEP VI 359. 0. 359.<br />
FLOW-THRU FROM<br />
COMMONFUND NATURAL<br />
RESOURECES VII 6. 0. 6.<br />
FLOW-THRU FROM<br />
WELLINGTON ARCHIPELAGO<br />
(HEDGE FUND) 0. 1,340,193. -1,340,193.<br />
FLOW-THRU FROM<br />
HARBOURVEST<br />
PARTNERSHIP VI 440. 0. 440.<br />
FLOW-THRU FROM<br />
HARBOURVEST BUYOUT VI 0. 752. -752.<br />
FLOW-THRU FROM<br />
HARBOURVEST BUYOUT VII 0. 130. -130.<br />
FLOW-THRU FROM<br />
HARBOURVEST MEZZANINE<br />
VII 0. 369. -369.<br />
FLOW-THRU FROM<br />
HARBOURVEST VENTURE<br />
VII 0. 3,404. -3,404.<br />
FLOW-THRU FROM<br />
HARBOURVEST VII BUYOUT<br />
2005 1,208. 0. 1,208.<br />
FLOW-THRU FROM<br />
HARBOURVEST HIPEP 0. 3,197. -3,197.<br />
FLOW-THRU FROM<br />
HARBOURVEST BUYOUT<br />
VIII 0. 7,565. -7,565.<br />
FLOW-THRU FROM<br />
PANTHEON USA VII 1,129. 0. 1,129.<br />
FLOW-THRU FROM<br />
PANTHEON USA VIII 722. 0. 722.<br />
FLOW-THRU FROM GOLDMAN<br />
SACHS VINTAGE IV 19,559. 0. 19,559.<br />
FLOW-THRU FROM<br />
HARBOURVEST PARTNERS<br />
VIII-VENTURE FUND, LP 5,002. 0. 5,002.<br />
FLOW-THRU FROM<br />
PANTHEON EUROPE FUND V<br />
B, LP 0.<br />
}}}}}}}}}}}<br />
TOTAL TO SCHEDULE D, LINE 1<br />
31,934.<br />
374.<br />
}}}}}}}}}}}<br />
1,355,984.<br />
-374.<br />
}}}}}}}}}}}}}<br />
-1,324,050.<br />
~~~~~~~~~~~ ~~~~~~~~~~~ ~~~~~~~~~~~~~<br />
10<br />
STATEMENT(S) 5
THE MCKNIGHT FOUNDATION 41-0754835<br />
}}}}}}}}}}}}}}}}}}}}}}} }}}}}}}}}}<br />
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~<br />
SCHEDULE D LONG-TERM CAPITAL GAINS AND LOSSES STATEMENT 6<br />
}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}<br />
(A) (B) (C) (D) (E) (F)<br />
DATE DATE COST OR GAIN (LOSS)<br />
PROPERTY DESCRIPTION ACQUIRED SOLD SALES PRICE OTHER BASIS (D) MINUS (E)<br />
}}}}}}}}}}}}}}}}}}}} }}}}}}}} }}}}}}}} }}}}}}}}}}} }}}}}}}}}}} }}}}}}}}}}}}}<br />
FLOW-THRU FROM<br />
COMMONFUND PEP V 4,139. 0. 4,139.<br />
FLOW-THRU FROM<br />
COMMONFUND PEP VI 484. 0. 484.<br />
FLOW-THRU FROM<br />
WELLINGTON ARCHIPELAGO<br />
(HEDGE FUND) 26,437. 0. 26,437.<br />
FLOW-THRU FROM<br />
HARBOURVEST<br />
PARTNERSHIP VI 5,311. 0. 5,311.<br />
FLOW-THRU FROM<br />
HARBOURVEST BUYOUT VI 4,377. 0. 4,377.<br />
FLOW-THRU FROM<br />
HARBOURVEST MEZZANINE<br />
VII 0. 15. -15.<br />
FLOW-THRU FROM<br />
HARBOURVEST VENTURE<br />
VII 319. 0. 319.<br />
FLOW-THRU FROM<br />
HARBOURVEST VII BUYOUT<br />
2005 1,253. 0. 1,253.<br />
FLOW-THRU FROM<br />
HARBOURVEST HIPEP 27,405. 0. 27,405.<br />
FLOW-THRU FROM<br />
HARBOURVEST BUYOUT<br />
VIII 45,308. 0. 45,308.<br />
FLOW-THRU FROM<br />
PANTHEON USA VII 8. 0. 8.<br />
FLOW-THRU FROM GOLDMAN<br />
SACHS VINTAGE IV 229,966. 0. 229,966.<br />
FLOW-THRU FROM<br />
HARBOURVEST PARTNERS<br />
VIII-VENTURE FUND, LP 64,781. 0. 64,781.<br />
FLOW-THRU FROM<br />
PANTHEON EUROPE FUND V<br />
B, LP 1,253.<br />
}}}}}}}}}}}<br />
TOTAL TO SCHEDULE D, LINE 6<br />
411,041.<br />
0.<br />
}}}}}}}}}}}<br />
15.<br />
1,253.<br />
}}}}}}}}}}}}}<br />
411,026.<br />
~~~~~~~~~~~ ~~~~~~~~~~~ ~~~~~~~~~~~~~<br />
11<br />
STATEMENT(S) 6
THE MCKNIGHT FOUNDATION<br />
FEIN 41-0754835<br />
12/31/2008<br />
CHARITABLE CONTRIBUTIONS<br />
YEAR<br />
ORIGINATED<br />
CARRYOVER<br />
FROM 2007<br />
CURRENT YEAR<br />
CONTRIBUTIONS<br />
AVAILABLE<br />
FOR 2008<br />
AMOUNT<br />
DEDUCTED<br />
CARRYOVER<br />
TO 2009<br />
2008 - 2,633 2,633 - 2,633<br />
- 2,633 2,633 - 2,633<br />
STATEMENT 7
THE MCKNIGHT FOUNDATION<br />
FEIN 41-0754835<br />
12/31/2008<br />
FORM <strong>990</strong>-T, Line 19<br />
State<br />
<strong>Tax</strong> Deduction<br />
AL 41<br />
CA 112<br />
FL (144)<br />
GA 249<br />
IA 2<br />
IL 62<br />
IN 81<br />
KS 13<br />
KY 31<br />
MD 52<br />
ME 2<br />
MI 217<br />
MN (11,574)<br />
MO 2<br />
MT 36<br />
NC 41<br />
NJ 346<br />
NM 18<br />
NY 205<br />
OH 51<br />
PA 261<br />
RI 3<br />
SC 3<br />
TX 219<br />
VT 3<br />
WI 47<br />
WV 100<br />
(9,521)<br />
STATEMENT 8
THE MCKNIGHT FOUNDATION<br />
FEIN 41-0754835<br />
12/31/2008<br />
NET OPERATING LOSS<br />
YEAR<br />
ORIGINATED<br />
CARRYOVER<br />
FROM 2007<br />
CURRENT YEAR<br />
NOL GENERATED<br />
NOL AVAILABLE<br />
FOR 2008<br />
NOL<br />
UTILIZED<br />
CARRYOVER TO<br />
2009<br />
2008 $ 313,192 $ 313,192<br />
$ 313,192<br />
$ - $ 313,192 $ 313,192 $ - $ 313,192<br />
STATEMENT 9
THE MCKNIGHT FOUNDATION<br />
FEIN 41-0754835<br />
12/31/2008<br />
CAPITAL LOSS<br />
YEAR<br />
ORIGINATED<br />
CARRYOVER<br />
FROM 2007<br />
CURRENT YEAR<br />
CAPTIAL LOSS<br />
GENERATED<br />
CAPITAL LOSS<br />
AVAILABLE FOR<br />
2008<br />
CAPITAL LOSS<br />
UTILIZED<br />
CARRYOVER TO<br />
2009<br />
2008 $ 913,024 $ 913,024<br />
$ 913,024<br />
$ - $ 913,024 $ 913,024 $ - $ 913,024<br />
STATEMENT 10
THE MCKNIGHT FOUNDATION<br />
FEIN 41-0754835<br />
12/31/2008<br />
ALTERNATIVE MINIMUM TAX<br />
NET OPERATING LOSS<br />
YEAR<br />
ORIGINATED<br />
CARRYOVER<br />
FROM 2007<br />
CURRENT YEAR<br />
NOL GENERATED<br />
NOL<br />
AVAILABLE FOR<br />
2008<br />
NOL<br />
UTILIZED<br />
CARRYOVER<br />
TO 2009<br />
2008 $ 300,475<br />
$ - $ 300,475<br />
$ - $ 300,475 $ - $ - $ 300,475<br />
SEE STATEMENT 11
THE MCKNIGHT FOUNDATION<br />
FEIN 41-0754835<br />
12/31/2008<br />
FORM 3800: GENERAL BUSINESS CREDIT CARRYFORWARD<br />
TAX YEAR<br />
CREDIT ORIGINATED<br />
CARRYOVER<br />
FROM 2007<br />
CURRENT<br />
YEAR<br />
CREDIT<br />
GENERATED<br />
AVAILABLE<br />
FOR 2008<br />
AMOUNT<br />
OF CREDIT<br />
ALLOWED<br />
CARRYFORWARD<br />
TO 2009<br />
2008 $ - $ 64 $ 64 $ - $<br />
64<br />
$ - $ 64 $ 64 $ - $<br />
64<br />
STATEMENT 12
THE MCKNIGHT FOUNDATION<br />
FEIN 41-0754835<br />
12/31/2008<br />
Form <strong>990</strong>-T - Line 40a - Foreign <strong>Tax</strong> Credits<br />
<strong>Tax</strong> <strong>Tax</strong><br />
Entity Name FEIN Paid Accrued<br />
HarbourVest Partnership VI 04-3464304 3 0<br />
HarbourVest Buyout VI 04-3464306 20 0<br />
HarbourVest Buyout VII 04-36<strong>990</strong>17 512 0<br />
HarbourVest VII Buyout 2005 52-2459514 270 0<br />
HarbourVest HIPEP 05-0623924 143 0<br />
HarbourVest Buyout VIII 34-2063501 113 0<br />
Goldman Sachs Vintage IV 20-8254632 414 0<br />
Harbourvest Partners VIII-Venture Fund, LP 34-2063502 1 0<br />
Dover Street VII 74-3234906 14 0<br />
Total Credits Allowed 1,490 0<br />
STATEMENT 13
THE MCKNIGHT FOUNDATION<br />
FEIN 41-0754835<br />
12/31/2008<br />
Form 4626 - Line 11 - AMT Foreign <strong>Tax</strong> Credits<br />
<strong>Tax</strong> <strong>Tax</strong><br />
Entity Name FEIN Paid Accrued<br />
HarbourVest Partnership VI 04-3464304 3 0<br />
HarbourVest Buyout VI 04-3464306 20 0<br />
HarbourVest Buyout VII 04-36<strong>990</strong>17 512 0<br />
HarbourVest VII Buyout 2005 52-2459514 270 0<br />
HarbourVest HIPEP 05-0623924 143 0<br />
HarbourVest Buyout VIII 34-2063501 113 0<br />
Goldman Sachs Vintage IV 20-8254632 414 0<br />
Harbourvest Partners VIII-Venture Fund, LP 34-2063502 1 0<br />
Dover Street VII 74-3234906 14 0<br />
Total Credits Allowed 1,490 0<br />
STATEMENT 14
THE MCKNIGHT FOUNDATION 41-0754835<br />
}}}}}}}}}}}}}}}}}}}}}}} }}}}}}}}}}<br />
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~<br />
FORM 8886 STATEMENT 15<br />
}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}<br />
EACH OF THE UNDERLYING INVESTMENT FUNDS INDICATED TAHT THEY, EITHER DIRECTLY<br />
OR THROUGH THEIR INVESTMENT IN ANOTHER ENTITY, TRADE IN VARIOUS STOCKS,<br />
SECURITIES AND RELATED FINANCIAL INSTRUMENTS FOR THEIR OWN ACCOUNT. THE<br />
REGULAR ACTIVITY AND PURPOSE OF THE UNDERLYING INVESTMENT FUNDS IS TO<br />
GENERATE A PRE TAX ECONOMIC RETURN FOR THEIR INVESTORS. EACH OF THE<br />
UNDERLYING INVESTMENT FUNDS HAS ENTERED INTO THE REPORTABLE TRANSACTION<br />
REPORTED ON LINE 1A AS PART OF ITS REGULAR INVESTMENT ACTIVITY. HOWEVER,<br />
THE UNDERLYING INVESTMENT FUNDS ARE UNABLE TO EITHER COMPUTE THE ALLOCABLE<br />
LOSS OR DETERMINE IF ANY EXCEPTIONS TO THE LOSS REPORTING REQUIREMENT ARE<br />
AVAILABLE. ACCORDINGLY, THE TAXPAYER IS DISCLOSING THESE TRANSACTIONS ON A<br />
PROTECTIVE BASIS.<br />
18<br />
STATEMENT(S) 15
THE MCKNIGHT FOUNDATION 41-0754835<br />
}}}}}}}}}}}}}}}}}}}}}}} }}}}}}}}}}<br />
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~<br />
FORM 8886 STATEMENT 16<br />
}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}<br />
EACH OF THE UNDERLYING INVESTMENT FUNDS INDICATED TAHT THEY, EITHER DIRECTLY<br />
OR THROUGH THEIR INVESTMENT IN ANOTHER ENTITY, TRADE IN VARIOUS STOCKS,<br />
SECURITIES AND RELATED FINANCIAL INSTRUMENTS FOR THEIR OWN ACCOUNT. THE<br />
REGULAR ACTIVITY AND PURPOSE OF THE UNDERLYING INVESTMENT FUNDS IS TO<br />
GENERATE A PRE TAX ECONOMIC RETURN FOR THEIR INVESTORS. EACH OF THE<br />
UNDERLYING INVESTMENT FUNDS HAS ENTERED INTO THE REPORTABLE TRANSACTION<br />
REPORTED ON LINE 1A AS PART OF ITS REGULAR INVESTMENT ACTIVITY. HOWEVER,<br />
THE UNDERLYING INVESTMENT FUNDS ARE UNABLE TO EITHER COMPUTE THE ALLOCABLE<br />
LOSS OR DETERMINE IF ANY EXCEPTIONS TO THE LOSS REPORTING REQUIREMENT ARE<br />
AVAILABLE. ACCORDINGLY, THE TAXPAYER IS DISCLOSING THESE TRANSACTIONS ON A<br />
PROTECTIVE BASIS.<br />
19<br />
STATEMENT(S) 16
THE MCKNIGHT FOUNDATION 41-0754835<br />
}}}}}}}}}}}}}}}}}}}}}}} }}}}}}}}}}<br />
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~<br />
FORM 8886 STATEMENT 17<br />
}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}<br />
THE TAXPAYER INVESTS IN AN ENTITY THAT IS A COMMON TRUST FUND (CTF) UNDER<br />
IRC SECTION 584. IN THE NORMAL COURSE OF BUSINESS, THE CTF PUCHASES AND<br />
SELLS SECURITIES ON THE OPEN MARKET. DUE TO THE VOLUME OF SHARES TRADED<br />
DURING 2008, THE CTF SOLD SECURITIES ON THE OPEN MARKET THAT GENERATED<br />
LOSSES RELATING TO IRC SECTION 988 TRANSACTIONS IN EXCESS OF $50,000. THE<br />
LOSSES GENERATED OCCURRED AS PART OF THE CTF’S REGULAR INVESTING ACTIVITIES<br />
AND ALL TRADES THAT GENERATED THESE LOSSES WERE ENTERED INTO SOLELY FOR<br />
ECONOMIC PROFIT RATHER THAN TO DERIVE ANY TAX BENEFITS. NOTWITHSTANDING THE<br />
FACT THAT THESE LOSSES AROSE IN THE ORDINARY COURSE OF BUSINESS AND THE CTF<br />
BELIEVES IT HAS QUALIFIED BASIS IN THE SECURITIES, SINCE THE TOTAL LOSSES<br />
EXCEEDED THE $50,000 THRESHOLD OF TREAS. REG. 1.6011-4(B)(5), OUT OF AN<br />
ABUNDANCE OF CAUTION, THE CTF HAS DISCLOSED THESE LOSSES ON A PROTECTIVE<br />
BASIS.<br />
THE TAXPAYER IS ALSO DISCLOSING THESE LOSSES ON A PROTECTIVE BASIS DUE TO<br />
ITS INVESTMENT IN THE CTF.<br />
20<br />
STATEMENT(S) 17