The information contained herein is being provided pursuant to the requirements of Section 6045B of the Internal Revenue Code and includes a general summary regarding the application of certain U.S. federal income tax laws and regulations relating to the effects of the merger of Linn Energy, Inc. Such information does not constitute tax advice and does not purport to be complete or describe the consequences that might apply to particular categories of shareholders.

Former Linn Energy, Inc. shareholders are encouraged to consult their own tax advisors regarding the particular consequences of the Linn Energy, Inc. merger to them, including the applicability and effect of all U.S. federal, state, and local laws and foreign tax laws.