Form 990-T Department of the Treasury Internal Revenue Service Exempt Organization Business Income Tax Return (and proxy tax under section 6033(e)) 07/01 , 2012, and For calendar year 2012 or other tax year beginning 06/30 , 20 13 . ending See separate instructions. 501( C )( 220(e) 408A 530(a) D Employer identification number Check box if name changed and see instructions.) KANSAS STATE UNIVERSITY FOUNDATION Print or Type 03 ) 408(e) 48-0667209 Number, street, and room or suite no. If a P.O. box, see instructions. E Unrelated business activity codes 2323 ANDERSON AVE. 531,252,591. MANHATTAN, KS 66502 F Group exemption number (see instructions) G Check organization type I X I 501(c) corporation H Describe the organization's primary unrelated business activity. 501(c) trust I 401(a) trust During the tax year, was the corporation a subsidiary in an affiliated group or a parent-subsidiary controlled group? If "Yes," enter the name and identifying number of the parent corporation. I GREG LOHRENTZ Unrelated Trade or Business Income J The books are in care of Part I (see instructions.) STE 500 City or town, state, and ZIP code 529(a) C Book value of all assets at end of year I À¾µ¶ Open to Public Inspection for 501(c)(3) Organizations Only (Employees' trust, see instructions.) B Exempt under section X I Name of organization ( Check box if address changed A OMB No. 1545-0687 I Other trust m m m m m m mI Yes X No I 785-532-6266 Telephone number (B) Expenses (C) Net (A) Income 1 a Gross receipts or sales b m m m m m m m m m m Im mmmmmmmmmm 658,758. 658,758. mmmmmmmm mm mmmmmmmmmmmmmm 75,284. 75,284. ATCH 1 mmmmmmmmmmmmmmmmm 44,213. 138,725. -94,512. mmmmmmm mmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmm mmmmmmm mmmmmmmmmmmmmm mm mm mm mm mm mm 778,255. 138,725. 639,530. m m m m m m m Deductions Not Taken Elsewhere (see instructions for limitations on deductions) (except for contributions, c Balance Less returns and allowances 1c 2 Cost of goods sold (Schedule A, line 7) 3 Gross profit. Subtract line 2 from line 1c 3 4 a Capital gain net income (attach Schedule D) 4a 2 b Net gain (loss) (Form 4797, Part II, line 17) (attach Form 4797) 4b c Capital loss deduction for trusts 4c 5 Income (loss) from partnerships and S corporations (attach statement) 5 6 Rent income (Schedule C) 6 7 Unrelated debt-financed income (Schedule E) 7 8 Interest, annuities, royalties, and rents from controlled organizations (Schedule F) 9 8 Investment income of a section 501(c)(7), (9), or (17) organization (Schedule G) 9 10 Exploited exempt activity income (Schedule I) 10 11 Advertising income (Schedule J) 11 12 Other income (see instructions; attach statement) 12 13 Total. Combine lines 3 through 12 13 Part II deductions must be directly connected with the unrelated business income) mmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm m m m m m m m m m m m m m m m m m m m m mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mm mmmmmmmmmmmmmmmmmmmmmmmm mmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm m m m m m m m m m m m m m m m m m m m m m ATTACHMENT m m m m m m m m m m m 2m m m m m m mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmm mmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmm mmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm 14 Compensation of officers, directors, and trustees (Schedule K) 14 15 Salaries and wages 15 16 Repairs and maintenance 16 17 Bad debts 17 18 Interest (attach statement) 18 19 Taxes and licenses 19 20 Charitable contributions (see instructions for limitation rules) 20 21 Depreciation (attach Form 4562) 21 22 Less depreciation claimed on Schedule A and elsewhere on return 22a 23 Depletion 24 Contributions to deferred compensation plans 24 25 Employee benefit programs 25 26 Excess exempt expenses (Schedule I) 26 27 Excess readership costs (Schedule J) 27 28 Other deductions (attach statement) 28 29 Total deductions. Add lines 14 through 28 29 30 Unrelated business taxable income before net operating loss deduction. Subtract line 29 from line 13 30 31 Net operating loss deduction (limited to the amount on line 30) 31 32 Unrelated business taxable income before specific deduction. Subtract line 31 from line 30 32 33 Specific deduction (generally $1,000, but see line 33 instructions for exceptions) 33 34 Unrelated business taxable income. Subtract line 33 from line 32. If line 33 is greater than line 32, enter the smaller of zero or line 32 JSA For Paperwork Reduction Act Notice, see instructions. 2E1610 1.000 9263BL K922 5/14/2014 2:28:14 PM 24,687. 54,760. 22b 23 67,239. 146,686. 492,844. 142,424. 350,420. 1,000. 349,420. 34 Form V 12-7.12 990-T (2012) PAGE 63 KANSAS STATE UNIVERSITY FOUNDATION 48-0667209 Form 990-T (2012) Page 3 Schedule C - Rent Income (From Real Property and Personal Property Leased With Real Property) (see instructions) 1. Description of property (1) (2) (3) (4) 2. Rent received or accrued (a) From personal property (if the percentage of rent for personal property is more than 10% but not more than 50%) (b) From real and personal property (if the percentage of rent for personal property exceeds 50% or if the rent is based on profit or income) 3(a) Deductions directly connected with the income in columns 2(a) and 2(b) (attach statement) ATTACHMENT 4 (1) (2) (3) (4) Total Total (b) Total deductions. Enter here and on page 1, Part I, line 6, column (B) m m m m mI (c) Total income. Add totals of columns 2(a) and 2(b). Enter here and on page 1, Part I, line 6, column (A) I Schedule E - Unrelated Debt-Financed Income (see instructions) (1) 3. Deductions directly connected with or allocable to debt-financed property 2. Gross income from or allocable to debt-financed property 1. Description of debt-financed property (a) Straight line depreciation (attach statement) (b) Other deductions (attach statement) 7. Gross income reportable (column 2 x column 6) 8. Allocable deductions (column 6 x total of columns 3(a) and 3(b)) Enter here and on page 1, Part I, line 7, column (A). Enter here and on page 1, Part I, line 7, column (B). ATTACHMENT 5 (2) (3) (4) 4. Amount of average acquisition debt on or allocable to debt-financed property (attach statement) 5. Average adjusted basis of or allocable to debt-financed property (attach statement) 6. Column 4 divided by column 5 (1) % (2) % (3) % (4) % m m m m m m m m m m m m m m m m m m m m m m m m m mm mm mm mm mm mm mm mm mm mm mm mm mm mIm m m m m m m m m m 44,213. mmmm I Schedule F - Interest, Annuities, Royalties, and Rents From Controlled Organizations 138,725. Totals Total dividends-received deductions included in column 8 (see instructions) Exempt Controlled Organizations 1. Name of controlled organization 2. Employer identification number 3. Net unrelated income (loss) (see instructions) 4. Total of specified payments made 5. Part of column 4 that is included in the controlling organization's gross income 6. Deductions directly connected with income in column 5 (1) (2) (3) (4) Nonexempt Controlled Organizations 7. Taxable Income 8. Net unrelated income (loss) (see instructions) 9. Total of specified payments made 10. Part of column 9 that is included in the controlling organization's gross income 11. Deductions directly connected with income in column 10 Add columns 5 and 10. Enter here and on page 1, Part I, line 8, column (A). Add columns 6 and 11. Enter here and on page 1, Part I, line 8, column (B). (1) (2) (3) (4) Totals mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmI JSA Form 990-T (2012) 2E1630 1.000 9263BL K922 5/14/2014 2:28:14 PM V 12-7.12 PAGE 65 KANSAS STATE UNIVERSITY FOUNDATION 48-0667209 Schedule G - Investment Income of a Section 501(c)(7), (9), or (17) Organization (see instructions) Form 990-T (2012) 1. Description of income 3. Deductions directly connected (attach statement) 2. Amount of income 4. Set-asides (attach statement) Page 4 5. Total deductions and set-asides (col. 3 plus col. 4) (1) (2) (3) (4) Totals m m m m m m m m m m m mI Enter here and on page 1, Part I, line 9, column (A). Enter here and on page 1, Part I, line 9, column (B). Schedule I - Exploited Exempt Activity Income, Other Than Advertising Income (see instructions) 1. Description of exploited activity 2. Gross unrelated business income from trade or business 3. Expenses directly connected with production of unrelated business income Enter here and on page 1, Part I, line 10, col. (A). Enter here and on page 1, Part I, line 10, col. (B). 4. Net income (loss) from unrelated trade or business (column 2 minus column 3). If a gain, compute cols. 5 through 7. 5. Gross income from activity that is not unrelated business income 6. Expenses attributable to column 5 7. Excess exempt expenses (column 6 minus column 5, but not more than column 4). (1) (2) (3) (4) Totals m m m m m m m m m m m mI Enter here and on page 1, Part II, line 26. Schedule J - Advertising Income (see instructions) Income From Periodicals Reported on a Consolidated Basis Part I 2. Gross advertising income 1. Name of periodical 3. Direct advertising costs 4. Advertising gain or (loss) (col. 2 minus col. 3). If a gain, compute cols. 5 through 7. 5. Circulation income 6. Readership costs 7. Excess readership costs (column 6 minus column 5, but not more than column 4). (1) (2) (3) (4) Totals (carry to Part II, line (5)) Part II mmI Income From Periodicals Reported on a Separate Basis (For each periodical listed in Part II, fill in columns 2 through 7 on a line-by-line basis.) 1. Name of periodical 2. Gross advertising income 3. Direct advertising costs Enter here and on page 1, Part I, line 11, col. (A). Enter here and on page 1, Part I line 11, col. (B). 4. Advertising gain or (loss) (col. 2 minus col. 3). If a gain, compute cols. 5 through 7. 5. Circulation income 6. Readership costs 7. Excess readership costs (column 6 minus column 5, but not more than column 4). (1) (2) (3) (4) Totals from Part I Totals, Part II (lines 1-5) m m m mI Enter here and on page 1, Part II, line 27. Schedule K - Compensation of Officers, Directors, and Trustees (see instructions) 1. Name (1) 2. Title ATCH 6 3. Percent of time devoted to business 4. Compensation attributable to unrelated business % (2) % (3) % (4) m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m m mI % Total. Enter here and on page 1, Part II, line 14 JSA Form 990-T (2012) 2E1640 1.000 9263BL K922 5/14/2014 2:28:14 PM V 12-7.12 PAGE 66 KANSAS STATE UNIVERSITY FOUNDATION 48-0667209 ATTACHMENT 1 FORM 990T - LINE 5 -INCOME (LOSS) FROM PARTNERSHIPS PARTNERSHIP INCOME 75,284. INCOME (LOSS) FROM PARTNERSHIPS 9263BL K922 5/14/2014 2:28:14 PM V 12-7.12 75,284. PAGE 67 KANSAS STATE UNIVERSITY FOUNDATION 48-0667209 ATTACHMENT 2 FORM 990T - PART II - LINE 28 - TOTAL OTHER DEDUCTIONS PARTNERSHIP EXPENSES MISCELLANEOUS 67,239. PART II - LINE 28 - OTHER DEDUCTIONS 9263BL K922 5/14/2014 2:28:14 PM V 12-7.12 67,239. PAGE 68 KANSAS STATE UNIVERSITY FOUNDATION 48-0667209 ATTACHMENT 3 FORM 990T - ORGANIZATIONS TAXABLE AS CORPORATIONS - TAX COMPUTATION 1 2 3 4 5 6 7 8 9 10 11 12 13 14 TAXABLE INCOME FROM LINE 34, PAGE 1, 990-T ................ LINE 1 OR THE CORPORATION'S SHARE OF THE $50,000 TAXABLE INCOME BRACKET, WHICHEVER IS LESS ................. SUBTRACT LINE 2 FROM LINE 1 ............................... LINE 3 OR THE CORPORATION'S SHARE OF THE $25,000 TAXABLE INCOME BRACKET, WHICHEVER IS LESS ................. SUBTRACT LINE 4 FROM LINE 3 ............................... LINE 5 OR THE CORPORATION'S SHARE OF THE $9,925,000 TAXABLE INCOME BRACKET, WHICHEVER IS LESS ................. SUBTRACT LINE 6 FROM LINE 5 ............................... ENTER 15% OF LINE 2 ....................................... ENTER 25% OF LINE 4 ....................................... ENTER 34% OF LINE 6 ....................................... ENTER 35% OF LINE 7 ....................................... MEMBER'S SHARE OF ADDITIONAL TAX: (A) 5% OF THE EXCESS OVER $100,000 OR (B) $11,750 ....................... MEMBER'S SHARE OF ADDITONAL TAX: (A) 3% OF THE EXCESS OVER $15 MILLION OR (B) $100,000 ................... TOTAL OF LINES 8 THROUGH 13. ENTER THIS AMOUNT ON LINE 35C, PAGE 2, 990-T ................................... 9263BL K922 5/14/2014 2:28:14 PM V 12-7.12 349,420. 50,000. 299,420. 25,000. 274,420. 274,420. 7,500. 6,250. 93,303. 11,750. 118,803. PAGE 69 KANSAS STATE UNIVERSITY FOUNDATION 48-0667209 SCHEDULE C - RENT INCOME DEDUCTIONS ATTACHMENT 4 INSURANCE TOTAL 9263BL K922 5/14/2014 2:28:14 PM V 12-7.12 PAGE 70 KANSAS STATE UNIVERSITY FOUNDATION 48-0667209 SCHEDULE E - UNRELATED DEBT-FINANCED INCOME ATTACHMENT 5 4. 3. 1. 2. DESCRIPTION OF DEBT-FINANCED PROPERTY GROSS INCOME NANOSCALE 64,232. AVERAGE DEDUCTIONS DIRECTLY CONNECTED (3A) 54,128. (3B) 147,408. ACQUISITION DEBT 1,235,612. TOTALS 5. 7. AVERAGE 6. GROSS INCOME ADJUSTED % 4 IS REPORTABLE OF 5 (2 X 6) BASIS 1,795,059. 68.834 8. ALLOCABLE DEDUCTIONS 6 * (3A + 3B) 44,213. 138,725. 44,213. 138,725. ATTACHMENT 5 9263BL K922 5/14/2014 2:28:14 PM V 12-7.12 PAGE 71 KANSAS STATE UNIVERSITY FOUNDATION 48-0667209 ATTACHMENT 6 SCHD. K, FORM 990-T, COMPENSATION OF OFFICERS, DIRECTORS, & TRUSTEES NAME AND ADDRESS BUSINESS PERCENT TITLE COMPENSATION JOHN ALLEN 2323 ANDERSON AVE. STE 500 MANHATTAN, KS 66502 MEMBER/BD OF DIRECTORS 0 0 JANET AYRES 2323 ANDERSON AVE. STE 500 MANHATTAN, KS 66502 SECRETARY/BD OF DIRECTORS 0 0 RANDY BERNEY 2323 ANDERSON AVE. STE 500 MANHATTAN, KS 66502 MEMBER/BD OF DIRECTORS 0 0 LEE BORCK 2323 ANDERSON AVE. STE 500 MANHATTAN, KS 66502 MEMBER/BD OF DIRECTORS 0 0 CHARLIE CHANDLER 2323 ANDERSON AVE. STE 500 MANHATTAN, KS 66502 MEMBER/BD OF DIRECTORS 0 0 RANDY COONROD 2323 ANDERSON AVE. STE 500 MANHATTAN, KS 66502 VICE CHAIR/BD OF TRUSTEES 0 0 SHARON EVERS 2323 ANDERSON AVE. STE 500 MANHATTAN, KS 66502 MEMBER/BD OF DIRECTORS 0 0 CURTIS FRASIER 2323 ANDERSON AVE. STE 500 MANHATTAN, KS 66502 CHAIR/BD OF DIRECTORS 0 0 9263BL K922 5/14/2014 2:28:14 PM V 12-7.12 PAGE 72 KANSAS STATE UNIVERSITY FOUNDATION 48-0667209 ATTACHMENT 6 (CONT'D) SCHD. K, FORM 990-T, COMPENSATION OF OFFICERS, DIRECTORS, & TRUSTEES NAME AND ADDRESS BUSINESS PERCENT TITLE COMPENSATION MIKE GOSS 2323 ANDERSON AVE. STE 500 MANHATTAN, KS 66502 MEMBER/BD OF DIRECTORS 0 0 STEPHEN LACY 2323 ANDERSON AVE. STE 500 MANHATTAN, KS 66502 MEMBER/BD OF DIRECTORS 0 0 KEVIN LOCKETT 2323 ANDERSON AVE. STE 500 MANHATTAN, KS 66502 TREASURER/BD OF DIRECTORS 0 0 AMY BUTTON-RENZ 2323 ANDERSON AVE. STE 500 MANHATTAN, KS 66502 MEMBER/BD OF DIRECTORS 0 0 RICHARD MYERS 2323 ANDERSON AVE. STE 500 MANHATTAN, KS 66502 VICE CHAIR/BD OF DIRECTORS 0 0 BILL SANFORD (TERM ENDED 09/2012) 2323 ANDERSON AVE. STE 500 MANHATTAN, KS 66502 MEMBER/BD OF DIRECTORS 0 0 CARL ICE 2323 ANDERSON AVE. STE 500 MANHATTAN, KS 66502 MEMBER/BD OF DIRECTORS 0 0 MARY VANIER 2323 ANDERSON AVE. STE 500 MANHATTAN, KS 66502 MEMBER/BD OF DIRECTORS 0 0 9263BL K922 5/14/2014 2:28:14 PM V 12-7.12 PAGE 73 KANSAS STATE UNIVERSITY FOUNDATION 48-0667209 ATTACHMENT 6 (CONT'D) SCHD. K, FORM 990-T, COMPENSATION OF OFFICERS, DIRECTORS, & TRUSTEES NAME AND ADDRESS BUSINESS PERCENT TITLE COMPENSATION FRED A CHOLICK 2323 ANDERSON AVE. STE 500 MANHATTAN, KS 66502 PRESIDENT/CEO 0 0 ALAN L KLUG 2323 ANDERSON AVE. STE 500 MANHATTAN, KS 66502 VP/FINANCE & COMPLIANCE 0 0 DAVID L WEAVER 2323 ANDERSON AVE. STE 500 MANHATTAN, KS 66502 VP/REAL ESTATE & INVESTMENT 0 0 LOIS D COX 2323 ANDERSON AVE. STE 500 MANHATTAN, KS 66502 DIRECTOR OF INVESTMENTS 0 0 JULIE LEA 2323 ANDERSON AVE. STE 500 MANHATTAN, KS 66502 ASSOC VP OF COMMUNICATIONS 0 0 TRESA L WEAVER 2323 ANDERSON AVE. STE 500 MANHATTAN, KS 66502 SR DIRECTOR OF CONSTITUANT DEV 0 0 MITZI M RICHARDS 2323 ANDERSON AVE. STE 500 MANHATTAN, KS 66502 DIR OF UNIV CAMPAIGN 0 0 GARY HELLEBUST 2323 ANDERSON AVE. STE 500 MANHATTAN, KS 66502 FORMER PRESIDENT/CEO 0 0 9263BL K922 5/14/2014 2:28:14 PM V 12-7.12 PAGE 74 KANSAS STATE UNIVERSITY FOUNDATION 48-0667209 ATTACHMENT 6 (CONT'D) SCHD. K, FORM 990-T, COMPENSATION OF OFFICERS, DIRECTORS, & TRUSTEES NAME AND ADDRESS BUSINESS PERCENT TITLE COMPENSATION TOTAL COMPENSATION 9263BL K922 5/14/2014 0 2:28:14 PM V 12-7.12 PAGE 75 SCHEDULE D (Form 1120) Department of the Treasury Internal Revenue Service Name I I Capital Gains and Losses OMB No. 1545-0123 Attach to Form 1120, 1120-C, 1120-F, 1120-FSC, 1120-H, 1120-IC-DISC, 1120-L, 1120-ND, 1120-PC, 1120-POL, 1120-REIT, 1120-RIC, 1120-SF, or certain Forms 990-T. À¾µ¶ Information about Schedule D (Form 1120) and its separate instructions is at www.irs.gov/form1120. Employer identification number KANSAS STATE UNIVERSITY FOUNDATION Short-Term Capital Gains and Losses - Assets Held One Year or Less Part I Complete Form 8949 before completing line 1, 2, or 3. This form may be easier to complete if you round off cents to whole dollars. 1 (d) Proceeds (sales price) from Form(s) 8949, Part I, line 2, column (d) (g) Adjustments to gain or loss from Form(s) 8949, Part I, line 2, column (g) (h) Gain or (loss). Subtract column (e) from column (d) and combine the result with column (g) Short-term totals from all Forms 8949 with box A checked 13,763. 13,763. in Part I. 2 (e) Cost or other basis from Form(s) 8949, Part I, line 2, column (e) 48-0667209 Short-term totals from all Forms 8949 with box B checked in Part I. 3 Short-term totals from all Forms 8949 with box C checked in Part I. mmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmm Long-Term Capital Gains and Losses - Assets Held More Than One Year 4 Short-term capital gain from installment sales from Form 6252, line 26 or 37 4 5 Short-term capital gain or (loss) from like-kind exchanges from Form 8824 5 6 Unused capital loss carryover (attach computation) 6 7 Net short-term capital gain or (loss). Combine lines 1 through 6 in column h 7 Part II Complete Form 8949 before completing line 8, 9, or 10. This form may be easier to complete if you round off cents to whole dollars. 8 (d) Proceeds (sales price) from Form(s) 8949, Part II, line 4, column (d) (e) Cost or other basis from Form(s) 8949, Part II, line 4, column (e) (g) Adjustments to gain or loss from Form(s) 8949, Part II, line 4, column (g) ( ) 13,763. (h) Gain or (loss). Subtract column (e) from column (d) and combine the result with column (g) Long-term totals from all Forms 8949 with box A checked in Part II. 9 Long-term totals from all Forms 8949 with box B checked in Part II. 10 Long-term totals from all Forms 8949 with box C checked in Part II. mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmm Summary of Parts I and II 644,995. 11 Enter gain from Form 4797, line 7 or 9 11 12 Long-term capital gain from installment sales from Form 6252, line 26 or 37 12 13 Long-term capital gain or (loss) from like-kind exchanges from Form 8824 13 14 Capital gain distributions (see instructions) 14 15 Net long-term capital gain or (loss). Combine lines 8 through 14 in column h 15 644,995. 16 13,763. 17 644,995. Part III mmmmmmmmmmm 16 Enter excess of net short-term capital gain (line 7) over net long-term capital loss (line 15) 17 Net capital gain. Enter excess of net long-term capital gain (line 15) over net short-term capital loss (line 7) 18 mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm Add lines 16 and 17. Enter here and on Form 1120, page 1, line 8, or the proper line on other returns mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm 18 658,758. Note. If losses exceed gains, see Capital losses in the instructions. For Paperwork Reduction Act Notice, see the Instructions for Form 1120. Schedule D (Form 1120) (2012) JSA 2E1801 1.000 9263BL K922 5/14/2014 2:28:14 PM V 12-7.12 PAGE 76 Form 8949 Department of the Treasury Internal Revenue Service Name(s) shown on return I I Sales and Other Dispositions of Capital Assets OMB No. 1545-0074 À¾µ¶ Information about Form 8949 and its separate instructions is at www.irs.gov/form8949. File with your Schedule D to list your transactions for lines 1, 2, 3, 8, 9, and 10 of Schedule D. Attachment Sequence No. 12A Social security number or taxpayer identification number KANSAS STATE UNIVERSITY FOUNDATION 48-0667209 Most brokers issue their own substitute statement instead of using Form 1099-B. They also may provide basis information (usually your cost) to you on the statement even if it is not reported to the IRS. Before you check Box A, B, or C below, determine whether you received any statement(s) and, if so, the transactions for which basis was reported to the IRS. Brokers are required to report basis to the IRS for most stock you bought in 2011 or later. Part I Short-Term. Transactions involving capital assets you held one year or less are short-term. For long-term transaction, see page 2. You must check Box A, B, or C below. Check only one box. If more than one box applies for your short-term transactions, complete a separate Form 8849, page 1, for each applicable box. If you have more short-term transactions than will fit on this page for one or more of the boxes, complete as many forms with the same box checked as you need. X (A) Short-term transactions reported on Form(s) 1099-B showing basis was reported to the IRS (B) Short-term transactions reported on Form(s) 1099-B showing basis was not reported to the IRS (C) Short-term transactions not reported to you on Form 1099-B 1 (a) Description of property (Example: 100 sh. XYZ Co.) (b) Date acquired (Mo., day, yr.) (c) Date sold or disposed (Mo., day, yr.) (d) Proceeds (sales price) (see instructions) PARTNERSHIP CAPITAL GAIN 2 Totals. Add the amounts in columns (d), (e), (g), and (h) (subtract negative amounts). Enter each total here and include on your Schedule D, line 1 (if Box A above is checked), line 2 (if Box B above is checked), or line 3 (if Box C above is checked) mmmmmmmmmmmm I (e) Cost or other basis. See the Note below and see Column (e) in the separate instructions Adjustment, if any, to gain or loss. If you enter an amount in column (g), enter a code in column (f). See the separate instructions. (f) Code(s) from instructions (g) Amount of adjustment (h) Gain or (loss). Subtract column (e) from column (d) and combine the result with column (g) 13,763. 13,763. 13,763. 13,763. Note. If you checked Box A above but the basis reported to the IRS was incorrect, enter in column (e) the basis as reported to the IRS, and enter an adjustment in column (g) to correct the basis. See Column (g) in the separate instructions for how to figure the amount of the adjustment. For Paperwork Reduction Act Notice, see your tax return instructions. JSA 2X2615 2.000 9263BL K922 5/14/2014 2:28:14 PM V 12-7.12 Form 8949 (2012) PAGE 77 Form 2220 Underpayment of Estimated Tax by Corporations I Department of the Treasury Internal Revenue Service Name I Attach to the corporation's tax return. Information about Form 2220 and its separate instructions is at www.irs.gov/form2220. OMB No. 1545-0142 À¾µ¶ Employer identification number KANSAS STATE UNIVERSITY FOUNDATION 48-0667209 Note: Generally, the corporation is not required to file Form 2220 (see Part II below for exceptions) because the IRS will figure any penalty owed and bill the corporation. However, the corporation may still use Form 2220 to figure the penalty. If so, enter the amount from page 2, line 38 on the estimated tax penalty line of the corporation's income tax return, but do not attach Form 2220. Required Annual Payment Part I 1 mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mm mmmmm mmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm Total tax (see instructions) 2a b Look-back interest included on line 1 under section 460(b)(2) for completed long-term 2b c Credit for federal tax paid on fuels (see instructions) 2c d Total. Add lines 2a through 2c 4 5 2d Subtract line 2d from line 1. If the result is less than $500, do not complete or file this form. The corporation does not owe the penalty 3 Enter the tax shown on the corporation's 2011 income tax return (see instructions). Caution: If the tax is zero or the tax year was for less than 12 months, skip this line and enter the amount from line 3 on line 5 4 Required annual payment. Enter the smaller of line 3 or line 4. If the corporation is required to skip line 4, enter the amount from line 3 5 Part II 6 7 8 118,803. 2a Personal holding company tax (Schedule PH (Form 1120), line 26) included on line 1 contracts or section 167(g) for depreciation under the income forecast method 3 1 X 118,803. 118,803. Reasons for Filing - Check the boxes below that apply. If any boxes are checked, the corporation must file Form 2220 even if it does not owe a penalty (see instructions). The corporation is using the adjusted seasonal installment method. The corporation is using the annualized income installment method. The corporation is a "large corporation" figuring its first required installment based on the prior year's tax. Part III Figuring the Underpayment (b) (a) 9 Installment due dates. Enter in columns (a) through (d) the 15th day of the 4th (Form 990-PF filers: Use 5th month), 6th, 9th, and 12th months of the corporation's tax year 10 Required installments. If the box on line 6 and/or mmmmmmmmmmmmm 9 10/15/2012 12/15/2012 (c) 03/15/2013 (d) 06/15/2013 line 7 above is checked, enter the amounts from Schedule A, line 38. If the box on line 8 (but not 6 or 7) is checked, see instructions for the amounts mmmmmmm to enter. If none of these boxes are checked, enter 25% of line 5 above in each column 11 118,804. 10 Estimated tax paid or credited for each period (see mmmmmmmmmmmm instructions). For column (a) only, enter the amount from line 11 on line 15 11 Complete lines 12 through 18 of one column before going to the next column. m mmmmmmmmmmmmm m mmm mmmmmmmm 12 Enter amount, if any, from line 18 of the preceding column 13 Add lines 11 and 12 14 Add amounts on lines 16 and 17 of the preceding column 15 Subtract line 14 from line 13. If zero or less, enter -0- 16 If the amount on line 15 is zero, subtract line 13 from line 14. Otherwise, enter -0- 17 18 12 13 14 15 16 Underpayment. If line 15 is less than or equal to line 10, subtract line 15 from line 10. Then go to line 12 of the next column. Otherwise, go to 17 line 18 Overpayment. If line 10 is less than line 15, subtract line 10 from line 15. Then go to line 18 12 of the next column mmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmm 118,804. Go to Part IV on page 2 to figure the penalty. Do not go to Part IV if there are no entries on line 17 - no penalty is owed. For Paperwork Reduction Act Notice, see separate instructions. Form 2220 (2012) JSA 2X8006 2.000 9263BL K922 5/14/2014 2:28:14 PM V 12-7.12 PAGE 78 Page 2 Form 2220 (2012) Part IV Figuring the Penalty (a) (b) (c) (d) 19 Enter the date of payment or the 15th day of the 3rd month after the close of the tax year, whichever is earlier (see instructions). (Form 990-PF and Form 990-T filers: Use 5th month instead of 3rd month.) mmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmm 19 20 Number of days from due date of installment on line 9 to the date shown on line 19 20 21 Number of days on line 20 after 4/15/2012 and before 7/1/2012 21 22 Underpayment on line 17 x Number of days on line 21 x 3% 366 22 23 Number of days on line 20 after 6/30/2012 and before 10/1/2012 23 24 Underpayment on line 17 x Number of days on line 23 x 3% 366 24 25 Number of days on line 20 after 9/30/2012 and before 1/1/2013 25 26 Underpayment on line 17 x Number of days on line 25 x 3% 366 26 27 Number of days on line 20 after 12/31/2012 and before 4/1/2013 27 28 Underpayment on line 17 x Number of days on line 27 x 3% 365 28 29 Number of days on line 20 after 3/31/2013 and before 7/1/2013 29 30 Underpayment on line 17 x Number of days on line 29 x *% 365 30 31 Number of days on line 20 after 6/30/2013 and before 10/1/2013 31 32 Underpayment on line 17 x Number of days on line 31 x *% 365 32 33 Number of days on line 20 after 9/30/2013 and before 1/1/2014 33 34 Underpayment on line 17 x Number of days on line 33 x *% 365 34 35 Number of days on line 20 after 12/31/2013 and before 2/16/2014 35 36 Underpayment on line 17 x Number of days on line 35 x *% 365 36 37 Add lines 22, 24, 26, 28, 30, 32, 34, and 36 37 ATTACHMENT 1 SEE PENALTY COMPUTATION WHITEPAPER DETAIL mmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm 38 Penalty. Add columns (a) through (d) of line 37. Enter the total here and on Form 1120, line 33; or the comparable line for other income tax returns 20. 38 *Use the penalty interest rate for each calendar quarter, which the IRS will determine during the first month in the preceding quarter. These rates are published quarterly in an IRS News Release and in a revenue ruling in the Internal Revenue Bulletin. To obtain this information on the Internet, access the IRS website at www.irs.gov. You can also call 1-800-829-4933 to get interest rate information. Form 2220 (2012) JSA 2X8007 2.000 9263BL K922 5/14/2014 2:28:14 PM V 12-7.12 PAGE 79 Form 2220 (2012) Page 4 Part II Annualized Income Installment Method (a) 20 21 22 20 21 -38,065. -38,065. -38,065. 606,932. Annualization amounts (see instructions) 22 6.00000 4.00000 2.00000 1.33333 -228,390. -152,260. -76,130. 809,241. -228,390. -152,260. -76,130. 809,241. b Extraordinary items (see instructions) 23b c Add lines 23a and 23b 23c 24 Figure the tax on the amount on line 23c using the instructions for Form 1120, Schedule J, line 2 (or comparable line of corporation's return) 24 25 Enter any alternative minimum tax for each payment period (see instructions) 25 26 Enter any other taxes for each payment period (see instructions) 26 27 28 Total tax. Add lines 24 through 26 27 For each period, enter the same type of credits as allowed on Form 2220, lines 1 and 2c (see instructions) 28 29 Total tax after credits. Subtract line 28 from line 27. If zero or less, enter -0- 29 30 Applicable percentage 30 31 Multiply line 29 by line 30 31 Part III 9 First months 275,142. 275,142. 275,142. 25% 50% 75% 100% 275,142. 1st installment Note: Complete lines 32 through 38 of one column before completing the next column. 6 First months (d) Enter taxable income for each annualization period (see instructions for the treatment of extraordinary items) mmm mmmmmmmmmmmmmmmmmmm mm mmmmmmmmmmmmmmmmm mmmm mmmmmmmmmmm mmmmm mmmmmm mmmmmmmmmm mmmmm mmmmmmmmmmmmmmmmm mmmmmmm mmmmmmmmmmm mmmmmmmmm Required Installments 3 First months (c) Annualization periods (see instructions) 23 a Annualized taxable income. Multiply line 21 by line 22 23a 32 (b) First 2 months 2nd installment 3rd installment 4th installment If only Part I or Part II is completed, enter the amount in each column from line 19 or line 31. If mm mmmmmmmmm both parts are completed, enter the smaller of the 33 34 amounts in each column from line 19 or line 31 32 Add the amounts in all preceding columns of line 38 (see instructions) 33 Adjusted seasonal or annualized income installments. Subtract line 33 from line 32. If zero or less, enter -0- 34 mmmmmmmmmmm 35 Enter 25% of line 5 on page 1 of Form 2220 in each column. Note: "Large corporations," see the instructions for line 10 for the amounts to enter 35 36 Subtract line 38 of the preceding column from line 37 of the preceding column 36 37 Add lines 35 and 36 37 38 Required installments. Enter the smaller of line 34 or line 37 here and on page 1 of Form 2220, line 10 (see instructions) mmmmmmmmmmmmm mmmm mmmmmmmmmmmm mmmm 275,142. 275,142. 29,701. 29,701. 29,701. 29,701. 29,701. 29,701. 59,402. 89,103. 59,402. 89,103. 118,804. 118,804. 38 Form 2220 (2012) JSA 2X8009 2.000 9263BL K922 5/14/2014 2:28:14 PM V 12-7.12 PAGE 80 KANSAS STATE UNIVERSITY FOUNDATION 48-0667209 ATTACHMENT 1 PENALTY COMPUTATION DETAIL - FORM 2220 DATE PD UNDERPAYMENT BEG.DATE END DATE DAYS % PENALTY QUARTER 4, RATE PERIOD 2 (06/15/2013 - 11/15/2013 ) 06/17/2013 118,804. 06/15/2013 06/17/2013 TOTAL FOR QUARTER 4, RATE PERIOD 2 2 3 20. 20. TOTAL UNDERPAYMENT PENALTY 9263BL K922 5/14/2014 2:28:14 PM 20. V 12-7.12 ATTACHMENT 1 PAGE 81 4797 Form I Department of the Treasury Internal Revenue Service Name(s) shown on return Sales of Business Property OMB No. 1545-0184 (Also Involuntary Conversions and Recapture Amounts Under Sections 179 and 280F(b)(2)) À¾µ¶ I Attach to your tax return. Information about Form 4797 and its separate instructions is at www.irs.gov/form4797. Attachment Sequence No. 27 Identifying number KANSAS STATE UNIVERSITY FOUNDATION 48-0667209 mmmmmmmmmmmmmmmmmmm Enter the gross proceeds from sales or exchanges reported to you for 2012 on Form(s) 1099-B or 1099-S (or 1 substitute statement) that you are including on line 2, 10, or 20 (see instructions) Part I 2 1 Sales or Exchanges of Property Used in a Trade or Business and Involuntary Conversions From Other Than Casualty or Theft - Most Property Held More Than 1 Year (see instructions) (a) Description of property (b) Date acquired (mo., day, yr.) (c) Date sold (mo., day, yr.) (d) Gross sales price (e) Depreciation allowed or allowable since acquisition (f) Cost or other basis, plus improvements and expense of sale mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmm 3 Gain, if any, from Form 4684, line 39 4 Section 1231 gain from installment sales from Form 6252, line 26 or 37 4 5 Section 1231 gain or (loss) from like-kind exchanges from Form 8824 5 6 Gain, if any, from line 32, from other than casualty or theft 6 7 Combine lines 2 through 6. Enter the gain or (loss) here and on the appropriate line as follows: 7 (g) Gain or (loss) Subtract (f) from the sum of (d) and (e) 3 644,995. 644,995. Partnerships (except electing large partnerships) and S corporations. Report the gain or (loss) following the instructions for Form 1065, Schedule K, line 10, or Form 1120S, Schedule K, line 9. Skip lines 8, 9, 11, and 12 below. Individuals, partners, S corporation shareholders, and all others. If line 7 is zero or a loss, enter the amount from line 7 on line 11 below and skip lines 8 and 9. If line 7 is a gain and you did not have any prior year section 1231 losses, or they were recaptured in an earlier year, enter the gain from line 7 as a long-term capital gain on the Schedule D filed with your return and skip lines 8, 9, 11, and 12 below. mmmmmmmmmmmmmmmmmmmmmm 8 Nonrecaptured net section 1231 losses from prior years (see instructions) 9 Subtract line 8 from line 7. If zero or less, enter -0-. If line 9 is zero, enter the gain from line 7 on line 12 below. If line 9 is more than zero, enter the amount from line 8 on line 12 below and enter the gain from line 9 as a long-term capital gain on the Schedule D filed with your return (see instructions) mmmmmmmmmmmmmmmmmmmmmmmm Part II Ordinary Gains and Losses (see instructions) 8 9 10 Ordinary gains and losses not included on lines 11 through 16 (include property held 1 year or less): 11 Loss, if any, from line 7 12 Gain, if any, from line 7 or amount from line 8, if applicable 12 13 Gain, if any, from line 31 13 14 Net gain or (loss) from Form 4684, lines 31 and 38a 14 15 Ordinary gain from installment sales from Form 6252, line 25 or 36 15 16 Ordinary gain or (loss) from like-kind exchanges from Form 8824 16 17 Combine lines 10 through 16 17 18 mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm 11 For all except individual returns, enter the amount from line 17 on the appropriate line of your return and skip lines a and b below. For individual returns, complete lines a and b below: a If the loss on line 11 includes a loss from Form 4684, line 35, column (b)(ii), enter that part of the loss here. Enter the part of the loss from income-producing property on Schedule A (Form 1040), line 28, and the part of the loss from property used as an employee on Schedule A (Form 1040), line 23. Identify as from "Form 4797, line 18a." See instructions 18a b Redetermine the gain or (loss) on line 17 excluding the loss, if any, on line 18a. Enter here and on Form 1040, line 14 18b mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm For Paperwork Reduction Act Notice, see separate instructions. ( ) Form 4797 (2012) JSA 2X2610 2.000 9263BL K922 5/14/2014 2:28:14 PM V 12-7.12 PAGE 82 48-0667209 Gain From Disposition of Property Under Sections 1245, 1250, 1252, 1254, and 1255 (see instructions) Form 4797 (2012) Part III (a) Description of section 1245, 1250, 1252, 1254, or 1255 property: 19 A Page (b) Date acquired (mo., day, yr.) (c) Date sold (mo., day, yr.) Property C Property D 2 NANOSCALE B C D These columns relate to the properties on lines 19A through 19D. I Property A 20 Gross sales price (Note: See line 1 before completing.) 20 21 Cost or other basis plus expense of sale 21 22 Depreciation (or depletion) allowed or allowable 22 23 Adjusted basis. Subtract line 22 from line 21 23 1,965,778. 1,689,629. 368,846. 1,320,783. 24 Total gain. Subtract line 23 from line 20 24 644,995. 25 If section 1245 property: mmmmmmm mmm mmmm mmmmmm m m m m m m mm mm mm a Depreciation allowed or allowable from line 22 25a b Enter the smaller of line 24 or 25a 25b 26 Property B If section 1250 property: If straight line depreciation was used, enter -0- on line 26g, except for a corporation subject to section 291. m mmmmmmmmm m m mmmmmmmmm mmmmmmm mmmmmmmmmmmm a Additional depreciation after 1975 (see instructions) 26a b Applicable percentage multiplied by the smaller of line 24 or line 26a (see instructions) 26b c Subtract line 26a from line 24. If residential rental property or line 24 is not more than line 26a, skip lines 26d and 26e 26c d Additional depreciation after 1969 and before 1976 26d e Enter the smaller of line 26c or 26d 26e f Section 291 amount (corporations only) g Add lines 26b, 26e, and 26f 26g 27 26f If section 1252 property: Skip this section if you did not dispose of farmland or if this form is being completed for a partnership (other than an electing large partnership). mmmmmmm m mmmmmmmmm a Soil, water, and land clearing expenses 27a b Line 27a multiplied by applicable percentage (see instructions) 27b c Enter the smaller of line 24 or 27b 27c 28 If section 1254 property: a Intangible drilling and development costs, expenditures m mmmmmmmmm for development of mines and other natural deposits, mining exploration costs, and depletion (see instructions) 28a b Enter the smaller of line 24 or 28a 29 28b If section 1255 property: a Applicable percentage of payments excluded from m m m m mm income under section 126 (see instructions) 29a b Enter the smaller of line 24 or 29a (see instructions) 29b Summary of Part III Gains. Complete property columns A through D through line 29b before going to line 30. 644,995. mmmmmmmmmmmmmmmmmmmmmmmm mmmmmmmmmmmm 644,995. mmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm Recapture Amounts Under Sections 179 and 280F(b)(2) When Business Use Drops to 50% or Less 30 Total gains for all properties. Add property columns A through D, line 24 30 31 Add property columns A through D, lines 25b, 26g, 27c, 28b, and 29b. Enter here and on line 13 31 32 Subtract line 31 from line 30. Enter the portion from casualty or theft on Form 4684, line 33. Enter the portion from other than casualty or theft on Form 4797, line 6 32 Part IV (see instructions) mmmmmmmmmmmmm m m m m m m m m m m m m m m m m m m m m m m mm mm mm mm mm (a) Section 179 33 Section 179 expense deduction or depreciation allowable in prior years 33 34 Recomputed depreciation (see instructions) 34 35 Recapture amount. Subtract line 34 from line 33. See the instructions for where to report (b) Section 280F(b)(2) 35 Form 4797 (2012) JSA 2X2620 2.000 9263BL K922 5/14/2014 2:28:14 PM V 12-7.12 PAGE 83 Consent Plan and Apportionment Schedule for a Controlled Group SCHEDULE O (Form 1120) (Rev. December 2012) Department of the Treasury Internal Revenue Service Attach to Form 1120, 1120-C, 1120-F, 1120-FSC, 1120-L, 1120-PC, 1120-REIT, or 1120-RIC. a Information about Schedule O (Form 1120) and its instructions is available at www.irs.gov/form1120. Employer identification number Name Kansas State University Foundation Part I OMB No. 1545-0123 a 48-0667209 Apportionment Plan Information 1 Type of controlled group: Parent-subsidiary group a b ✔ Brother-sister group c Combined group d Life insurance companies only 2 This corporation has been a member of this group: a ✔ For the entire year. From , 20 , until b , 20 . 3 This corporation consents and represents to: ✔ Adopt an apportionment plan. All the other members of this group are adopting an apportionment plan effective for the current tax year which ends on , 20 06-30 13 , and for all succeeding tax years. b Amend the current apportionment plan. All the other members of this group are currently amending a previously adopted plan, which was in effect for the tax year ending , 20 , and for all succeeding tax years. c Terminate the current apportionment plan and not adopt a new plan. All the other members of this group are not adopting an apportionment plan. d Terminate the current apportionment plan and adopt a new plan. All the other members of this group are adopting an apportionment plan effective for the current tax year which ends on , 20 , and for all succeeding tax years. a 4 If you checked box 3c or 3d above, check the applicable box below to indicate if the termination of the current apportionment plan was: a Elected by the component members of the group. b Required for the component members of the group. 5 If you did not check a box on line 3 above, check the applicable box below concerning the status of the group’s apportionment plan (see instructions). a No apportionment plan is in effect and none is being adopted. b , 20 An apportionment plan is already in effect. It was adopted for the tax year ending , and for all succeeding tax years. 6 If all the members of this group are adopting a plan or amending the current plan for a tax year after the due date (including extensions) of the tax return for this corporation, is there at least one year remaining on the statute of limitations from the date this corporation filed its amended return for such tax year for assessing any resulting deficiency? See instructions. a Yes. (i) , 20 The statute of limitations for this year will expire on . (ii) , 20 On , this corporation entered into an agreement with the Internal Revenue Service to , 20 . extend the statute of limitations for purposes of assessment until No. The members may not adopt or amend an apportionment plan. b 7 a Required information and elections for component members. Check the applicable box(es) (see instructions). The corporation will determine its tax liability by applying the maximum tax rate imposed by section 11 to the entire amount of its taxable income. b The corporation and the other members of the group elect the FIFO method (rather than defaulting to the proportionate method) for allocating the additional taxes for the group imposed by section 11(b)(1). The corporation has a short tax year that does not include December 31. c For Paperwork Reduction Act Notice, see Instructions for Form 1120. Cat. No. 48100N Schedule O (Form 1120) (Rev. 12-2012) Total 10 9 8 7 6 5 KSU Charitable Real Estate Foundation 4 KSU Charitable Gift Foundation Kansas State University 3 Foundation for Engineering at Foundation 2 KSU Golf Course Mgmt & Research 1 Kansas State University Foundation (a) Group member’s name and employer identification number 45-3417512 48-1248969 26-3520449 74-2830002 48-0667209 2013-06 2013-06 2013-06 2012-12 2013-06 (b) Tax year end (Yr-Mo) (c) 15% NONE NONE NONE NONE 50,000 (d) 25% NONE NONE NONE NONE 25,000 NONE NONE NONE NONE 9,925,000 (e) 34% NONE NONE NONE NONE 28,000,000 (g) Total (add columns (c) through (f)) Schedule O (Form 1120) (Rev. 12-2012) NONE NONE NONE NONE 18,000,000 (f) 35% Taxable Income Amount Allocated to Each Bracket Page 2 Part II Taxable Income Apportionment (See instructions) Caution: Each total in Part II, column (g) for each component member must equal taxable income from Form 1120, page 1, line 30 or the comparable line of such member’s tax return. Schedule O (Form 1120) (Rev. 12-2012) (a) Group member’s name Total 10 9 8 7 6 5 KSU Charitable Real Estate Foundation 4 KSU Charitable Gift Foundation at Kansas State University 3 Foundation for Engineering Research Foundation 2 KSU Golf Course Management & 7,500.00 NONE NONE NONE NONE 7,500.00 (b) 15% Income Tax Apportionment (See instructions) 1 Kansas State University Foundation Part III Schedule O (Form 1120) (Rev. 12-2012) 6,250.00 NONE NONE NONE NONE 6,250.00 (c) 25% 3,374,500.00 NONE NONE NONE NONE 3,374,500.00 (d) 34% 6,300,000.00 NONE NONE NONE NONE 6,300,000.00 (e) 35% 11,750.00 NONE NONE NONE NONE 11,750.00 (f) 5% Income Tax Apportionment 9,800,000.00 NONE NONE NONE NONE 9,800,000.00 (h) Total income tax (combine lines (b) through (g)) Schedule O (Form 1120) (Rev. 12-2012) 100,000.00 NONE NONE NONE NONE 100,000.00 (g) 3% Page 3 (a) Group member’s name Total 10 9 8 7 6 5 KSU Charitable Real Estate Foundation 4 KSU Charitable Gift Foundation Kansas State University 3 Foundation for Engineering at Research Foundation 2 KSU Golf Course Management & NONE NONE NONE NONE NONE (b) Accumulated earnings credit Other Apportionments (See instructions) 1 Kansas State University Foundation Part IV Schedule O (Form 1120) (Rev. 12-2012) 40,000.00 NONE NONE NONE NONE 40,000.00 (c) AMT exemption amount 150,000.00 NONE NONE NONE NONE 150,000.00 (d) Phaseout of AMT exemption amount Other Apportionments (f) Other NONE NONE NONE NONE NONE Schedule O (Form 1120) (Rev. 12-2012) NONE NONE NONE NONE NONE (e) Penalty for failure to pay estimated tax Page 4 926 Form (Rev. December 2011) Department of the Treasury Internal Revenue Service Part I Return by a U.S. Transferor of Property to a Foreign Corporation a OMB No. 1545-0026 Attachment Sequence No. 128 Attach to your income tax return for the year of the transfer or distribution. U.S. Transferor Information (see instructions) Name of transferor Identifying number (see instructions) THE KANSAS STATE UNIVERSITY FOUNDATION 48-0667209 1 a If the transferor was a corporation, complete questions 1a through 1d. If the transfer was a section 361(a) or (b) transfer, was the transferor controlled (under section 368(c)) by 5 or fewer domestic corporations? . . . . . . . . . . . . . . . . . . . . . . . . . b Did the transferor remain in existence after the transfer? . . . . . . . . . . . . . . . . . If not, list the controlling shareholder(s) and their identifying number(s): No No Identifying number Controlling shareholder c Yes Yes If the transferor was a member of an affiliated group filing a consolidated return, was it the parent corporation? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Yes ✔ No Yes ✔ No If not, list the name and employer identification number (EIN) of the parent corporation: Name of parent corporation d Have basis adjustments under section 367(a)(5) been made? . 2 a EIN of parent corporation . . . . . . . . . . . . . . . If the transferor was a partner in a partnership that was the actual transferor (but is not treated as such under section 367), complete questions 2a through 2d. List the name and EIN of the transferor’s partnership: Name of partnership EIN of partnership b Did the partner pick up its pro rata share of gain on the transfer of partnership assets? . . . . . . . c Is the partner disposing of its entire interest in the partnership? . . . . . . . . . . . . . . . d Is the partner disposing of an interest in a limited partnership that is regularly traded on an established securities market? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Part II 3 ✔ No No Yes ✔ No ✔ No Transferee Foreign Corporation Information (see instructions) Name of transferee (foreign corporation) 4 Identifying number, if any BLUECREST CAPITAL MANAGEMENT LLP 5 Yes Yes N/A Address (including country) BLUECREST HOUSE, GLATEGNY ESPLANADE, ST PETER PORT, GUERNSEY, GY1 1WR 6 Country code of country of incorporation or organization (see instructions) CJ 7 Foreign law characterization (see instructions) LIMITED LIABLITY PARTNERSHIP 8 Is the transferee foreign corporation a controlled foreign corporation? . For Paperwork Reduction Act Notice, see separate instructions. . . . . . Cat. No. 16982D . . . . . . . Yes Form 926 (Rev. 12-2011) Page 2 Form 926 (Rev. 12-2011) Part III Information Regarding Transfer of Property (see instructions) Type of property Cash (a) Date of transfer (b) Description of property (c) Fair market value on date of transfer VARIOUS (d) Cost or other basis (e) Gain recognized on transfer 1,075,000 Stock and securities Installment obligations, account receivables or similar property Foreign currency or other property denominated in foreign currency Inventory Assets subject to depreciation recapture (see Temp. Regs. sec. 1.367(a)-4T(b)) Tangible property used in trade or business not listed under another category Intangible property Property to be leased (as described in final and temp. Regs. sec. 1.367(a)-4(c)) Property to be sold (as described in Temp. Regs. sec. 1.367(a)-4T(d)) Transfers of oil and gas working interests (as described in Temp. Regs. sec. 1.367(a)-4T(e)) Other property Supplemental Information Required To Be Reported (see instructions): Form 926 (Rev. 12-2011) Page 3 Form 926 (Rev. 12-2011) Part IV 9 Additional Information Regarding Transfer of Property (see instructions) Enter the transferor’s interest in the foreign transferee corporation before and after the transfer: (a) Before <10 % (b) After <10 % 10 Type of nonrecognition transaction (see instructions) a 11 a b c d Indicate whether any transfer reported in Part III is subject to any of the following: Gain recognition under section 904(f)(3) . . . . . . . . . . . . . . Gain recognition under section 904(f)(5)(F) . . . . . . . . . . . . . Recapture under section 1503(d) . . . . . . . . . . . . . . . . Exchange gain under section 987 . . . . . . . . . . . . . . . . 351 . . . . Yes Yes Yes Yes ✔ ✔ No No No No Did this transfer result from a change in the classification of the transferee to that of a foreign corporation? Indicate whether the transferor was required to recognize income under final and temporary Regulations sections 1.367(a)-4 through 1.367(a)-6 for any of the following: a Tainted property . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . b Depreciation recapture . . . . . . . . . . . . . . . . . . . . . . . . . . . . c Branch loss recapture . . . . . . . . . . . . . . . . . . . . . . . . . . . . . d Any other income recognition provision contained in the above-referenced regulations . . . . . . . Yes ✔ No Yes Yes Yes Yes ✔ ✔ No No No No . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 13 ✔ ✔ ✔ ✔ 14 Did the transferor transfer assets which qualify for the trade or business exception under section 367(a)(3)? Yes ✔ No 15a Did the transferor transfer foreign goodwill or going concern value as defined in Temporary Regulations section 1.367(a)-1T(d)(5)(iii)? . . . . . . . . . . . . . . . . . . . . . . . . . . . Yes ✔ No b If the answer to line 15a is “Yes,” enter the amount of foreign goodwill or going concern value $ transferred a 16 Was cash the only property transferred? . . . . . . . . . . . . . . . . . . . . . . 17a Was intangible property (within the meaning of section 936(h)(3)(B)) transferred as a result of the transaction? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ✔ Yes Yes No ✔ No b If “Yes,” describe the nature of the rights to the intangible property that was transferred as a result of the transaction: Form 926 (Rev. 12-2011) 926 Form (Rev. December 2011) Department of the Treasury Internal Revenue Service Part I Return by a U.S. Transferor of Property to a Foreign Corporation a OMB No. 1545-0026 Attachment Sequence No. 128 Attach to your income tax return for the year of the transfer or distribution. U.S. Transferor Information (see instructions) Name of transferor Identifying number (see instructions) THE KANSAS STATE UNIVERSITY FOUNDATION 48-0667209 1 a If the transferor was a corporation, complete questions 1a through 1d. If the transfer was a section 361(a) or (b) transfer, was the transferor controlled (under section 368(c)) by 5 or fewer domestic corporations? . . . . . . . . . . . . . . . . . . . . . . . . . b Did the transferor remain in existence after the transfer? . . . . . . . . . . . . . . . . . If not, list the controlling shareholder(s) and their identifying number(s): No No Identifying number Controlling shareholder c Yes Yes If the transferor was a member of an affiliated group filing a consolidated return, was it the parent corporation? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Yes ✔ No Yes ✔ No If not, list the name and employer identification number (EIN) of the parent corporation: Name of parent corporation d Have basis adjustments under section 367(a)(5) been made? . 2 a EIN of parent corporation . . . . . . . . . . . . . . . If the transferor was a partner in a partnership that was the actual transferor (but is not treated as such under section 367), complete questions 2a through 2d. List the name and EIN of the transferor’s partnership: Name of partnership EIN of partnership b Did the partner pick up its pro rata share of gain on the transfer of partnership assets? . . . . . . . c Is the partner disposing of its entire interest in the partnership? . . . . . . . . . . . . . . . d Is the partner disposing of an interest in a limited partnership that is regularly traded on an established securities market? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Part II 3 Yes Yes ✔ No No Yes ✔ No ✔ No Transferee Foreign Corporation Information (see instructions) Name of transferee (foreign corporation) 4 Identifying number, if any CHILTON INTERNATIONAL (BVI) LTD. 5 Address (including country) C/0 Citco (Canada) Inc. 2 Bloor Street East, Suite 2700 Toronto, Ontario M4W IA8 6 Country code of country of incorporation or organization (see instructions) VI 7 Foreign law characterization (see instructions) Corporation 8 Is the transferee foreign corporation a controlled foreign corporation? . For Paperwork Reduction Act Notice, see separate instructions. . . . . . Cat. No. 16982D . . . . . . . Yes Form 926 (Rev. 12-2011) Page 2 Form 926 (Rev. 12-2011) Part III Information Regarding Transfer of Property (see instructions) Type of property Cash (a) Date of transfer (b) Description of property (c) Fair market value on date of transfer Various (d) Cost or other basis (e) Gain recognized on transfer 2,100,000 Stock and securities Installment obligations, account receivables or similar property Foreign currency or other property denominated in foreign currency Inventory Assets subject to depreciation recapture (see Temp. Regs. sec. 1.367(a)-4T(b)) Tangible property used in trade or business not listed under another category Intangible property Property to be leased (as described in final and temp. Regs. sec. 1.367(a)-4(c)) Property to be sold (as described in Temp. Regs. sec. 1.367(a)-4T(d)) Transfers of oil and gas working interests (as described in Temp. Regs. sec. 1.367(a)-4T(e)) Other property Supplemental Information Required To Be Reported (see instructions): Form 926 (Rev. 12-2011) Page 3 Form 926 (Rev. 12-2011) Part IV 9 Additional Information Regarding Transfer of Property (see instructions) Enter the transferor’s interest in the foreign transferee corporation before and after the transfer: (a) Before <10 % (b) After <10 % 10 Type of nonrecognition transaction (see instructions) a 11 a b c d Indicate whether any transfer reported in Part III is subject to any of the following: Gain recognition under section 904(f)(3) . . . . . . . . . . . . . . Gain recognition under section 904(f)(5)(F) . . . . . . . . . . . . . Recapture under section 1503(d) . . . . . . . . . . . . . . . . Exchange gain under section 987 . . . . . . . . . . . . . . . . 351 . . . . Yes Yes Yes Yes ✔ ✔ No No No No Did this transfer result from a change in the classification of the transferee to that of a foreign corporation? Indicate whether the transferor was required to recognize income under final and temporary Regulations sections 1.367(a)-4 through 1.367(a)-6 for any of the following: a Tainted property . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . b Depreciation recapture . . . . . . . . . . . . . . . . . . . . . . . . . . . . c Branch loss recapture . . . . . . . . . . . . . . . . . . . . . . . . . . . . . d Any other income recognition provision contained in the above-referenced regulations . . . . . . . Yes ✔ No Yes Yes Yes Yes ✔ ✔ No No No No . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 13 ✔ ✔ ✔ ✔ 14 Did the transferor transfer assets which qualify for the trade or business exception under section 367(a)(3)? Yes ✔ No 15a Did the transferor transfer foreign goodwill or going concern value as defined in Temporary Regulations section 1.367(a)-1T(d)(5)(iii)? . . . . . . . . . . . . . . . . . . . . . . . . . . . Yes ✔ No b If the answer to line 15a is “Yes,” enter the amount of foreign goodwill or going concern value $ transferred a 16 Was cash the only property transferred? . . . . . . . . . . . . . . . . . . . . . . 17a Was intangible property (within the meaning of section 936(h)(3)(B)) transferred as a result of the transaction? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ✔ Yes Yes No ✔ No b If “Yes,” describe the nature of the rights to the intangible property that was transferred as a result of the transaction: Form 926 (Rev. 12-2011) 926 Return by a U.S. Transferor of Property to a Foreign Corporation Form (Rev. December 2011) Department of the Treasury Internal Revenue Service Part I a OMB No. 1545-0026 Attachment Sequence No. 128 Attach to your income tax return for the year of the transfer or distribution. U.S. Transferor Information (see instructions) Name of transferor Identifying number (see instructions) THE KANSAS STATE UNIVERSITY FOUNDATION 48-0667209 1 a If the transferor was a corporation, complete questions 1a through 1d. If the transfer was a section 361(a) or (b) transfer, was the transferor controlled (under section 368(c)) by 5 or fewer domestic corporations? . . . . . . . . . . . . . . . . . . . . . . . . . b Did the transferor remain in existence after the transfer? . . . . . . . . . . . . . . . . . If not, list the controlling shareholder(s) and their identifying number(s): No No Identifying number Controlling shareholder c Yes Yes If the transferor was a member of an affiliated group filing a consolidated return, was it the parent corporation? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Yes ✔ No Yes ✔ No If not, list the name and employer identification number (EIN) of the parent corporation: Name of parent corporation d Have basis adjustments under section 367(a)(5) been made? . 2 a EIN of parent corporation . . . . . . . . . . . . . . . If the transferor was a partner in a partnership that was the actual transferor (but is not treated as such under section 367), complete questions 2a through 2d. List the name and EIN of the transferor’s partnership: Name of partnership EIN of partnership Commonfund Capital International Partners VI 20-8306365 b Did the partner pick up its pro rata share of gain on the transfer of partnership assets? . . . . . . . c Is the partner disposing of its entire interest in the partnership? . . . . . . . . . . . . . . . d Is the partner disposing of an interest in a limited partnership that is regularly traded on an established securities market? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Part II 3 ✔ No No Yes ✔ No ✔ No Transferee Foreign Corporation Information (see instructions) Name of transferee (foreign corporation) 4 Identifying number, if any Clarke Energy Group Limited 5 Yes Yes N/A Address (including country) Powerhouse, Senator Point, South Boundary Road Knowsley Industrial Park, Liverpool, L337RR 6 Country code of country of incorporation or organization (see instructions) UK 7 Foreign law characterization (see instructions) Corporation 8 Is the transferee foreign corporation a controlled foreign corporation? . For Paperwork Reduction Act Notice, see separate instructions. . . . . . Cat. No. 16982D . . . . . . . Yes Form 926 (Rev. 12-2011) Page 2 Form 926 (Rev. 12-2011) Part III Information Regarding Transfer of Property (see instructions) Type of property Cash (a) Date of transfer (b) Description of property (c) Fair market value on date of transfer Various (d) Cost or other basis (e) Gain recognized on transfer 54,757 Stock and securities Installment obligations, account receivables or similar property Foreign currency or other property denominated in foreign currency Inventory Assets subject to depreciation recapture (see Temp. Regs. sec. 1.367(a)-4T(b)) Tangible property used in trade or business not listed under another category Intangible property Property to be leased (as described in final and temp. Regs. sec. 1.367(a)-4(c)) Property to be sold (as described in Temp. Regs. sec. 1.367(a)-4T(d)) Transfers of oil and gas working interests (as described in Temp. Regs. sec. 1.367(a)-4T(e)) Other property Supplemental Information Required To Be Reported (see instructions): Form 926 (Rev. 12-2011) Page 3 Form 926 (Rev. 12-2011) Part IV 9 Additional Information Regarding Transfer of Property (see instructions) Enter the transferor’s interest in the foreign transferee corporation before and after the transfer: (a) Before 0.00 % (b) After 3.38 % 10 Type of nonrecognition transaction (see instructions) a 11 a b c d Indicate whether any transfer reported in Part III is subject to any of the following: Gain recognition under section 904(f)(3) . . . . . . . . . . . . . . Gain recognition under section 904(f)(5)(F) . . . . . . . . . . . . . Recapture under section 1503(d) . . . . . . . . . . . . . . . . Exchange gain under section 987 . . . . . . . . . . . . . . . . 351 . . . . Yes Yes Yes Yes ✔ ✔ No No No No Did this transfer result from a change in the classification of the transferee to that of a foreign corporation? Indicate whether the transferor was required to recognize income under final and temporary Regulations sections 1.367(a)-4 through 1.367(a)-6 for any of the following: a Tainted property . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . b Depreciation recapture . . . . . . . . . . . . . . . . . . . . . . . . . . . . c Branch loss recapture . . . . . . . . . . . . . . . . . . . . . . . . . . . . . d Any other income recognition provision contained in the above-referenced regulations . . . . . . . Yes ✔ No Yes Yes Yes Yes ✔ ✔ No No No No . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 13 ✔ ✔ ✔ ✔ 14 Did the transferor transfer assets which qualify for the trade or business exception under section 367(a)(3)? Yes ✔ No 15a Did the transferor transfer foreign goodwill or going concern value as defined in Temporary Regulations section 1.367(a)-1T(d)(5)(iii)? . . . . . . . . . . . . . . . . . . . . . . . . . . . Yes ✔ No b If the answer to line 15a is “Yes,” enter the amount of foreign goodwill or going concern value $ transferred a 16 Was cash the only property transferred? . . . . . . . . . . . . . . . . . . . . . . 17a Was intangible property (within the meaning of section 936(h)(3)(B)) transferred as a result of the transaction? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ✔ Yes Yes No ✔ No b If “Yes,” describe the nature of the rights to the intangible property that was transferred as a result of the transaction: Form 926 (Rev. 12-2011) 926 Return by a U.S. Transferor of Property to a Foreign Corporation Form (Rev. December 2011) Department of the Treasury Internal Revenue Service Part I a OMB No. 1545-0026 Attachment Sequence No. 128 Attach to your income tax return for the year of the transfer or distribution. U.S. Transferor Information (see instructions) Name of transferor Identifying number (see instructions) THE KANSAS STATE UNIVERSITY FOUNDATION 48-0667209 1 a If the transferor was a corporation, complete questions 1a through 1d. If the transfer was a section 361(a) or (b) transfer, was the transferor controlled (under section 368(c)) by 5 or fewer domestic corporations? . . . . . . . . . . . . . . . . . . . . . . . . . b Did the transferor remain in existence after the transfer? . . . . . . . . . . . . . . . . . If not, list the controlling shareholder(s) and their identifying number(s): No No Identifying number Controlling shareholder c Yes Yes If the transferor was a member of an affiliated group filing a consolidated return, was it the parent corporation? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Yes ✔ No Yes ✔ No If not, list the name and employer identification number (EIN) of the parent corporation: Name of parent corporation d Have basis adjustments under section 367(a)(5) been made? . 2 a EIN of parent corporation . . . . . . . . . . . . . . . If the transferor was a partner in a partnership that was the actual transferor (but is not treated as such under section 367), complete questions 2a through 2d. List the name and EIN of the transferor’s partnership: Name of partnership EIN of partnership Commonfund Capital International Partners VII, L.P. 26-3669321 b Did the partner pick up its pro rata share of gain on the transfer of partnership assets? . . . . . . . c Is the partner disposing of its entire interest in the partnership? . . . . . . . . . . . . . . . d Is the partner disposing of an interest in a limited partnership that is regularly traded on an established securities market? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Part II 3 ✔ No No Yes ✔ No ✔ No Transferee Foreign Corporation Information (see instructions) Name of transferee (foreign corporation) 4 Identifying number, if any Clarke Energy Group Limited 5 Yes Yes N/A Address (including country) Powerhouse, Senator Point, South Boundary Road Knowsley Industrial Park, Liverpool, L337RR 6 Country code of country of incorporation or organization (see instructions) UK 7 Foreign law characterization (see instructions) Corporation 8 Is the transferee foreign corporation a controlled foreign corporation? . For Paperwork Reduction Act Notice, see separate instructions. . . . . . Cat. No. 16982D . . . . . . . Yes Form 926 (Rev. 12-2011) Page 2 Form 926 (Rev. 12-2011) Part III Information Regarding Transfer of Property (see instructions) Type of property Cash (a) Date of transfer (b) Description of property (c) Fair market value on date of transfer 10/26/2012 (d) Cost or other basis (e) Gain recognized on transfer 57,946 Stock and securities Installment obligations, account receivables or similar property Foreign currency or other property denominated in foreign currency Inventory Assets subject to depreciation recapture (see Temp. Regs. sec. 1.367(a)-4T(b)) Tangible property used in trade or business not listed under another category Intangible property Property to be leased (as described in final and temp. Regs. sec. 1.367(a)-4(c)) Property to be sold (as described in Temp. Regs. sec. 1.367(a)-4T(d)) Transfers of oil and gas working interests (as described in Temp. Regs. sec. 1.367(a)-4T(e)) Other property Supplemental Information Required To Be Reported (see instructions): Form 926 (Rev. 12-2011) Page 3 Form 926 (Rev. 12-2011) Part IV 9 Additional Information Regarding Transfer of Property (see instructions) Enter the transferor’s interest in the foreign transferee corporation before and after the transfer: (a) Before 0.00 % (b) After 1.16 % 10 Type of nonrecognition transaction (see instructions) a 11 a b c d Indicate whether any transfer reported in Part III is subject to any of the following: Gain recognition under section 904(f)(3) . . . . . . . . . . . . . . Gain recognition under section 904(f)(5)(F) . . . . . . . . . . . . . Recapture under section 1503(d) . . . . . . . . . . . . . . . . Exchange gain under section 987 . . . . . . . . . . . . . . . . 351 . . . . Yes Yes Yes Yes ✔ ✔ No No No No Did this transfer result from a change in the classification of the transferee to that of a foreign corporation? Indicate whether the transferor was required to recognize income under final and temporary Regulations sections 1.367(a)-4 through 1.367(a)-6 for any of the following: a Tainted property . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . b Depreciation recapture . . . . . . . . . . . . . . . . . . . . . . . . . . . . c Branch loss recapture . . . . . . . . . . . . . . . . . . . . . . . . . . . . . d Any other income recognition provision contained in the above-referenced regulations . . . . . . . Yes ✔ No Yes Yes Yes Yes ✔ ✔ No No No No . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 13 ✔ ✔ ✔ ✔ 14 Did the transferor transfer assets which qualify for the trade or business exception under section 367(a)(3)? Yes ✔ No 15a Did the transferor transfer foreign goodwill or going concern value as defined in Temporary Regulations section 1.367(a)-1T(d)(5)(iii)? . . . . . . . . . . . . . . . . . . . . . . . . . . . Yes ✔ No b If the answer to line 15a is “Yes,” enter the amount of foreign goodwill or going concern value $ transferred a 16 Was cash the only property transferred? . . . . . . . . . . . . . . . . . . . . . . 17a Was intangible property (within the meaning of section 936(h)(3)(B)) transferred as a result of the transaction? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ✔ Yes Yes No ✔ No b If “Yes,” describe the nature of the rights to the intangible property that was transferred as a result of the transaction: Form 926 (Rev. 12-2011) 926 Form (Rev. December 2011) Department of the Treasury Internal Revenue Service Part I Return by a U.S. Transferor of Property to a Foreign Corporation a OMB No. 1545-0026 Attachment Sequence No. 128 Attach to your income tax return for the year of the transfer or distribution. U.S. Transferor Information (see instructions) Name of transferor Identifying number (see instructions) THE KANSAS STATE UNIVERSITY FOUNDATION 48-0667209 1 a If the transferor was a corporation, complete questions 1a through 1d. If the transfer was a section 361(a) or (b) transfer, was the transferor controlled (under section 368(c)) by 5 or fewer domestic corporations? . . . . . . . . . . . . . . . . . . . . . . . . . b Did the transferor remain in existence after the transfer? . . . . . . . . . . . . . . . . . If not, list the controlling shareholder(s) and their identifying number(s): No No Identifying number Controlling shareholder c Yes Yes If the transferor was a member of an affiliated group filing a consolidated return, was it the parent corporation? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Yes ✔ No Yes ✔ No If not, list the name and employer identification number (EIN) of the parent corporation: Name of parent corporation d Have basis adjustments under section 367(a)(5) been made? . 2 a EIN of parent corporation . . . . . . . . . . . . . . . If the transferor was a partner in a partnership that was the actual transferor (but is not treated as such under section 367), complete questions 2a through 2d. List the name and EIN of the transferor’s partnership: Name of partnership EIN of partnership b Did the partner pick up its pro rata share of gain on the transfer of partnership assets? . . . . . . . c Is the partner disposing of its entire interest in the partnership? . . . . . . . . . . . . . . . d Is the partner disposing of an interest in a limited partnership that is regularly traded on an established securities market? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Part II 3 Yes Yes ✔ No No Yes ✔ No Transferee Foreign Corporation Information (see instructions) Name of transferee (foreign corporation) 4 Identifying number, if any ECF Value Fund International Ltd. 5 Address (including country) C/0 GlobeOp Financial Services (Cayman) Limited, 45 Market Street, Suite 3205, 2nd Floor, Gardenia Court, Camana Bay, Grand Cayman 6 Country code of country of incorporation or organization (see instructions) CJ 7 Foreign law characterization (see instructions) Corporation 8 Is the transferee foreign corporation a controlled foreign corporation? . For Paperwork Reduction Act Notice, see separate instructions. . . . . . Cat. No. 16982D . . . . . . . Yes ✔ No Form 926 (Rev. 12-2011) Page 2 Form 926 (Rev. 12-2011) Part III Information Regarding Transfer of Property (see instructions) Type of property Cash (a) Date of transfer (b) Description of property (c) Fair market value on date of transfer Various (d) Cost or other basis (e) Gain recognized on transfer 1,400,000 Stock and securities Installment obligations, account receivables or similar property Foreign currency or other property denominated in foreign currency Inventory Assets subject to depreciation recapture (see Temp. Regs. sec. 1.367(a)-4T(b)) Tangible property used in trade or business not listed under another category Intangible property Property to be leased (as described in final and temp. Regs. sec. 1.367(a)-4(c)) Property to be sold (as described in Temp. Regs. sec. 1.367(a)-4T(d)) Transfers of oil and gas working interests (as described in Temp. Regs. sec. 1.367(a)-4T(e)) Other property Supplemental Information Required To Be Reported (see instructions): Form 926 (Rev. 12-2011) Page 3 Form 926 (Rev. 12-2011) Part IV 9 Additional Information Regarding Transfer of Property (see instructions) Enter the transferor’s interest in the foreign transferee corporation before and after the transfer: (a) Before <10 % (b) After <10 % 10 Type of nonrecognition transaction (see instructions) a 11 a b c d Indicate whether any transfer reported in Part III is subject to any of the following: Gain recognition under section 904(f)(3) . . . . . . . . . . . . . . Gain recognition under section 904(f)(5)(F) . . . . . . . . . . . . . Recapture under section 1503(d) . . . . . . . . . . . . . . . . Exchange gain under section 987 . . . . . . . . . . . . . . . . 351 . . . . Yes Yes Yes Yes ✔ ✔ No No No No Did this transfer result from a change in the classification of the transferee to that of a foreign corporation? Indicate whether the transferor was required to recognize income under final and temporary Regulations sections 1.367(a)-4 through 1.367(a)-6 for any of the following: a Tainted property . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . b Depreciation recapture . . . . . . . . . . . . . . . . . . . . . . . . . . . . c Branch loss recapture . . . . . . . . . . . . . . . . . . . . . . . . . . . . . d Any other income recognition provision contained in the above-referenced regulations . . . . . . . Yes ✔ No Yes Yes Yes Yes ✔ ✔ No No No No . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 13 ✔ ✔ ✔ ✔ 14 Did the transferor transfer assets which qualify for the trade or business exception under section 367(a)(3)? Yes ✔ No 15a Did the transferor transfer foreign goodwill or going concern value as defined in Temporary Regulations section 1.367(a)-1T(d)(5)(iii)? . . . . . . . . . . . . . . . . . . . . . . . . . . . Yes ✔ No b If the answer to line 15a is “Yes,” enter the amount of foreign goodwill or going concern value $ transferred a 16 Was cash the only property transferred? . . . . . . . . . . . . . . . . . . . . . . 17a Was intangible property (within the meaning of section 936(h)(3)(B)) transferred as a result of the transaction? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ✔ Yes Yes No ✔ No b If “Yes,” describe the nature of the rights to the intangible property that was transferred as a result of the transaction: Form 926 (Rev. 12-2011) 926 Return by a U.S. Transferor of Property to a Foreign Corporation Form (Rev. December 2011) Department of the Treasury Internal Revenue Service Part I a OMB No. 1545-0026 Attachment Sequence No. 128 Attach to your income tax return for the year of the transfer or distribution. U.S. Transferor Information (see instructions) Name of transferor Identifying number (see instructions) THE KANSAS STATE UNIVERSITY FOUNDATION 48-0667209 1 a If the transferor was a corporation, complete questions 1a through 1d. If the transfer was a section 361(a) or (b) transfer, was the transferor controlled (under section 368(c)) by 5 or fewer domestic corporations? . . . . . . . . . . . . . . . . . . . . . . . . . b Did the transferor remain in existence after the transfer? . . . . . . . . . . . . . . . . . If not, list the controlling shareholder(s) and their identifying number(s): No No Identifying number Controlling shareholder c Yes Yes If the transferor was a member of an affiliated group filing a consolidated return, was it the parent corporation? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Yes ✔ No Yes ✔ No If not, list the name and employer identification number (EIN) of the parent corporation: Name of parent corporation d Have basis adjustments under section 367(a)(5) been made? . 2 a EIN of parent corporation . . . . . . . . . . . . . . . If the transferor was a partner in a partnership that was the actual transferor (but is not treated as such under section 367), complete questions 2a through 2d. List the name and EIN of the transferor’s partnership: Name of partnership EIN of partnership Commonfund Multi-Strategy Global Hedged Partners 06-1573849 b Did the partner pick up its pro rata share of gain on the transfer of partnership assets? . . . . . . . c Is the partner disposing of its entire interest in the partnership? . . . . . . . . . . . . . . . d Is the partner disposing of an interest in a limited partnership that is regularly traded on an established securities market? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Part II 3 ✔ No No Yes ✔ No ✔ No Transferee Foreign Corporation Information (see instructions) Name of transferee (foreign corporation) 4 Identifying number, if any EMSO LTD. - A - Series 5-12 5 Yes Yes N/A Address (including country) C/0 EMSO PARTNERS LIMITED, IRON TRADES HOUSE, 21-24 GROSVENOR PLACE, LONDON, UK SW1X7HF 6 Country code of country of incorporation or organization (see instructions) UK 7 Foreign law characterization (see instructions) Corporation 8 Is the transferee foreign corporation a controlled foreign corporation? . For Paperwork Reduction Act Notice, see separate instructions. . . . . . Cat. No. 16982D . . . . . . . Yes Form 926 (Rev. 12-2011) Page 2 Form 926 (Rev. 12-2011) Part III Information Regarding Transfer of Property (see instructions) Type of property Cash (a) Date of transfer (b) Description of property (c) Fair market value on date of transfer 5/1/2012 (d) Cost or other basis (e) Gain recognized on transfer 147184 Stock and securities Installment obligations, account receivables or similar property Foreign currency or other property denominated in foreign currency Inventory Assets subject to depreciation recapture (see Temp. Regs. sec. 1.367(a)-4T(b)) Tangible property used in trade or business not listed under another category Intangible property Property to be leased (as described in final and temp. Regs. sec. 1.367(a)-4(c)) Property to be sold (as described in Temp. Regs. sec. 1.367(a)-4T(d)) Transfers of oil and gas working interests (as described in Temp. Regs. sec. 1.367(a)-4T(e)) Other property Supplemental Information Required To Be Reported (see instructions): Form 926 (Rev. 12-2011) Page 3 Form 926 (Rev. 12-2011) Part IV 9 Additional Information Regarding Transfer of Property (see instructions) Enter the transferor’s interest in the foreign transferee corporation before and after the transfer: (a) Before <10 % (b) After <10 % 10 Type of nonrecognition transaction (see instructions) a 11 a b c d Indicate whether any transfer reported in Part III is subject to any of the following: Gain recognition under section 904(f)(3) . . . . . . . . . . . . . . Gain recognition under section 904(f)(5)(F) . . . . . . . . . . . . . Recapture under section 1503(d) . . . . . . . . . . . . . . . . Exchange gain under section 987 . . . . . . . . . . . . . . . . 351 . . . . Yes Yes Yes Yes ✔ ✔ No No No No Did this transfer result from a change in the classification of the transferee to that of a foreign corporation? Indicate whether the transferor was required to recognize income under final and temporary Regulations sections 1.367(a)-4 through 1.367(a)-6 for any of the following: a Tainted property . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . b Depreciation recapture . . . . . . . . . . . . . . . . . . . . . . . . . . . . c Branch loss recapture . . . . . . . . . . . . . . . . . . . . . . . . . . . . . d Any other income recognition provision contained in the above-referenced regulations . . . . . . . Yes ✔ No Yes Yes Yes Yes ✔ ✔ No No No No . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 13 ✔ ✔ ✔ ✔ 14 Did the transferor transfer assets which qualify for the trade or business exception under section 367(a)(3)? Yes ✔ No 15a Did the transferor transfer foreign goodwill or going concern value as defined in Temporary Regulations section 1.367(a)-1T(d)(5)(iii)? . . . . . . . . . . . . . . . . . . . . . . . . . . . Yes ✔ No b If the answer to line 15a is “Yes,” enter the amount of foreign goodwill or going concern value $ transferred a 16 Was cash the only property transferred? . . . . . . . . . . . . . . . . . . . . . . 17a Was intangible property (within the meaning of section 936(h)(3)(B)) transferred as a result of the transaction? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ✔ Yes Yes No ✔ No b If “Yes,” describe the nature of the rights to the intangible property that was transferred as a result of the transaction: Form 926 (Rev. 12-2011) 926 Form (Rev. December 2011) Department of the Treasury Internal Revenue Service Part I Return by a U.S. Transferor of Property to a Foreign Corporation a OMB No. 1545-0026 Attachment Sequence No. 128 Attach to your income tax return for the year of the transfer or distribution. U.S. Transferor Information (see instructions) Name of transferor Identifying number (see instructions) THE KANSAS STATE UNIVERSITY FOUNDATION 48-0667209 1 a If the transferor was a corporation, complete questions 1a through 1d. If the transfer was a section 361(a) or (b) transfer, was the transferor controlled (under section 368(c)) by 5 or fewer domestic corporations? . . . . . . . . . . . . . . . . . . . . . . . . . b Did the transferor remain in existence after the transfer? . . . . . . . . . . . . . . . . . If not, list the controlling shareholder(s) and their identifying number(s): No No Identifying number Controlling shareholder c Yes Yes If the transferor was a member of an affiliated group filing a consolidated return, was it the parent corporation? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Yes ✔ No Yes ✔ No If not, list the name and employer identification number (EIN) of the parent corporation: Name of parent corporation d Have basis adjustments under section 367(a)(5) been made? . 2 a EIN of parent corporation . . . . . . . . . . . . . . . If the transferor was a partner in a partnership that was the actual transferor (but is not treated as such under section 367), complete questions 2a through 2d. List the name and EIN of the transferor’s partnership: Name of partnership EIN of partnership Commonfund Multi-Strategy Global Hedged Partners 06-1573849 b Did the partner pick up its pro rata share of gain on the transfer of partnership assets? . . . . . . . c Is the partner disposing of its entire interest in the partnership? . . . . . . . . . . . . . . . d Is the partner disposing of an interest in a limited partnership that is regularly traded on an established securities market? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Part II 3 ✔ No No Yes ✔ No ✔ No Transferee Foreign Corporation Information (see instructions) Name of transferee (foreign corporation) 4 Identifying number, if any Snow Lake China Offshore-A-Aug 12 NY 5 Yes Yes N/A Address (including country) MAPLES CORPORATE SERVICES LIMITED, UGLAND HOUSE, SOUTH CHURCH ST, GRAND CAYMAN, CAYMAN ISLANDS KY1-1104 6 Country code of country of incorporation or organization (see instructions) CJ 7 Foreign law characterization (see instructions) Corporation 8 Is the transferee foreign corporation a controlled foreign corporation? . For Paperwork Reduction Act Notice, see separate instructions. . . . . . Cat. No. 16982D . . . . . . . Yes Form 926 (Rev. 12-2011) Page 2 Form 926 (Rev. 12-2011) Part III Information Regarding Transfer of Property (see instructions) Type of property Cash (a) Date of transfer (b) Description of property (c) Fair market value on date of transfer 8/1/2012 (d) Cost or other basis (e) Gain recognized on transfer 167,293 Stock and securities Installment obligations, account receivables or similar property Foreign currency or other property denominated in foreign currency Inventory Assets subject to depreciation recapture (see Temp. Regs. sec. 1.367(a)-4T(b)) Tangible property used in trade or business not listed under another category Intangible property Property to be leased (as described in final and temp. Regs. sec. 1.367(a)-4(c)) Property to be sold (as described in Temp. Regs. sec. 1.367(a)-4T(d)) Transfers of oil and gas working interests (as described in Temp. Regs. sec. 1.367(a)-4T(e)) Other property Supplemental Information Required To Be Reported (see instructions): Form 926 (Rev. 12-2011) Page 3 Form 926 (Rev. 12-2011) Part IV 9 Additional Information Regarding Transfer of Property (see instructions) Enter the transferor’s interest in the foreign transferee corporation before and after the transfer: (a) Before <10 % (b) After <10 % 10 Type of nonrecognition transaction (see instructions) a 11 a b c d Indicate whether any transfer reported in Part III is subject to any of the following: Gain recognition under section 904(f)(3) . . . . . . . . . . . . . . Gain recognition under section 904(f)(5)(F) . . . . . . . . . . . . . Recapture under section 1503(d) . . . . . . . . . . . . . . . . Exchange gain under section 987 . . . . . . . . . . . . . . . . 351 . . . . Yes Yes Yes Yes ✔ ✔ No No No No Did this transfer result from a change in the classification of the transferee to that of a foreign corporation? Indicate whether the transferor was required to recognize income under final and temporary Regulations sections 1.367(a)-4 through 1.367(a)-6 for any of the following: a Tainted property . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . b Depreciation recapture . . . . . . . . . . . . . . . . . . . . . . . . . . . . c Branch loss recapture . . . . . . . . . . . . . . . . . . . . . . . . . . . . . d Any other income recognition provision contained in the above-referenced regulations . . . . . . . Yes ✔ No Yes Yes Yes Yes ✔ ✔ No No No No . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 13 ✔ ✔ ✔ ✔ 14 Did the transferor transfer assets which qualify for the trade or business exception under section 367(a)(3)? Yes ✔ No 15a Did the transferor transfer foreign goodwill or going concern value as defined in Temporary Regulations section 1.367(a)-1T(d)(5)(iii)? . . . . . . . . . . . . . . . . . . . . . . . . . . . Yes ✔ No b If the answer to line 15a is “Yes,” enter the amount of foreign goodwill or going concern value $ transferred a 16 Was cash the only property transferred? . . . . . . . . . . . . . . . . . . . . . . 17a Was intangible property (within the meaning of section 936(h)(3)(B)) transferred as a result of the transaction? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ✔ Yes Yes No ✔ No b If “Yes,” describe the nature of the rights to the intangible property that was transferred as a result of the transaction: Form 926 (Rev. 12-2011) 926 Form (Rev. December 2011) Department of the Treasury Internal Revenue Service Part I Return by a U.S. Transferor of Property to a Foreign Corporation a OMB No. 1545-0026 Attachment Sequence No. 128 Attach to your income tax return for the year of the transfer or distribution. U.S. Transferor Information (see instructions) Name of transferor Identifying number (see instructions) THE KANSAS STATE UNIVERSITY FOUNDATION 48-0667209 1 a If the transferor was a corporation, complete questions 1a through 1d. If the transfer was a section 361(a) or (b) transfer, was the transferor controlled (under section 368(c)) by 5 or fewer domestic corporations? . . . . . . . . . . . . . . . . . . . . . . . . . b Did the transferor remain in existence after the transfer? . . . . . . . . . . . . . . . . . If not, list the controlling shareholder(s) and their identifying number(s): No No Identifying number Controlling shareholder c Yes Yes If the transferor was a member of an affiliated group filing a consolidated return, was it the parent corporation? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Yes ✔ No Yes ✔ No If not, list the name and employer identification number (EIN) of the parent corporation: Name of parent corporation d Have basis adjustments under section 367(a)(5) been made? . 2 a EIN of parent corporation . . . . . . . . . . . . . . . If the transferor was a partner in a partnership that was the actual transferor (but is not treated as such under section 367), complete questions 2a through 2d. List the name and EIN of the transferor’s partnership: Name of partnership EIN of partnership b Did the partner pick up its pro rata share of gain on the transfer of partnership assets? . . . . . . . c Is the partner disposing of its entire interest in the partnership? . . . . . . . . . . . . . . . d Is the partner disposing of an interest in a limited partnership that is regularly traded on an established securities market? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Part II 3 Yes Yes ✔ No No Yes ✔ No ✔ No Transferee Foreign Corporation Information (see instructions) Name of transferee (foreign corporation) 4 Identifying number, if any Three Bridges Europe Fund, Ltd (Formerly Indus Europe Fund, Ltd) 5 Address (including country) C/O Goldman Sachs Administration Services, Hardwick House, 2nd Floor, Hatch Street Dublin 2 Ireland 6 Country code of country of incorporation or organization (see instructions) CJ 7 Foreign law characterization (see instructions) Corporation 8 Is the transferee foreign corporation a controlled foreign corporation? . For Paperwork Reduction Act Notice, see separate instructions. . . . . . Cat. No. 16982D . . . . . . . Yes Form 926 (Rev. 12-2011) Page 2 Form 926 (Rev. 12-2011) Part III Information Regarding Transfer of Property (see instructions) Type of property Cash (a) Date of transfer (b) Description of property (c) Fair market value on date of transfer Various (d) Cost or other basis (e) Gain recognized on transfer 500,000 Stock and securities Installment obligations, account receivables or similar property Foreign currency or other property denominated in foreign currency Inventory Assets subject to depreciation recapture (see Temp. Regs. sec. 1.367(a)-4T(b)) Tangible property used in trade or business not listed under another category Intangible property Property to be leased (as described in final and temp. Regs. sec. 1.367(a)-4(c)) Property to be sold (as described in Temp. Regs. sec. 1.367(a)-4T(d)) Transfers of oil and gas working interests (as described in Temp. Regs. sec. 1.367(a)-4T(e)) Other property Supplemental Information Required To Be Reported (see instructions): Form 926 (Rev. 12-2011) Page 3 Form 926 (Rev. 12-2011) Part IV 9 Additional Information Regarding Transfer of Property (see instructions) Enter the transferor’s interest in the foreign transferee corporation before and after the transfer: (a) Before <10 % (b) After <10 % 10 Type of nonrecognition transaction (see instructions) a 11 a b c d Indicate whether any transfer reported in Part III is subject to any of the following: Gain recognition under section 904(f)(3) . . . . . . . . . . . . . . Gain recognition under section 904(f)(5)(F) . . . . . . . . . . . . . Recapture under section 1503(d) . . . . . . . . . . . . . . . . Exchange gain under section 987 . . . . . . . . . . . . . . . . 351 . . . . Yes Yes Yes Yes ✔ ✔ No No No No Did this transfer result from a change in the classification of the transferee to that of a foreign corporation? Indicate whether the transferor was required to recognize income under final and temporary Regulations sections 1.367(a)-4 through 1.367(a)-6 for any of the following: a Tainted property . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . b Depreciation recapture . . . . . . . . . . . . . . . . . . . . . . . . . . . . c Branch loss recapture . . . . . . . . . . . . . . . . . . . . . . . . . . . . . d Any other income recognition provision contained in the above-referenced regulations . . . . . . . Yes ✔ No Yes Yes Yes Yes ✔ ✔ No No No No . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 13 ✔ ✔ ✔ ✔ 14 Did the transferor transfer assets which qualify for the trade or business exception under section 367(a)(3)? Yes ✔ No 15a Did the transferor transfer foreign goodwill or going concern value as defined in Temporary Regulations section 1.367(a)-1T(d)(5)(iii)? . . . . . . . . . . . . . . . . . . . . . . . . . . . Yes ✔ No b If the answer to line 15a is “Yes,” enter the amount of foreign goodwill or going concern value $ transferred a 16 Was cash the only property transferred? . . . . . . . . . . . . . . . . . . . . . . 17a Was intangible property (within the meaning of section 936(h)(3)(B)) transferred as a result of the transaction? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ✔ Yes Yes No ✔ No b If “Yes,” describe the nature of the rights to the intangible property that was transferred as a result of the transaction: Form 926 (Rev. 12-2011) 926 Return by a U.S. Transferor of Property to a Foreign Corporation Form (Rev. December 2011) Department of the Treasury Internal Revenue Service Part I a OMB No. 1545-0026 Attachment Sequence No. 128 Attach to your income tax return for the year of the transfer or distribution. U.S. Transferor Information (see instructions) Name of transferor Identifying number (see instructions) THE KANSAS STATE UNIVERSITY FOUNDATION 48-0667209 1 a If the transferor was a corporation, complete questions 1a through 1d. If the transfer was a section 361(a) or (b) transfer, was the transferor controlled (under section 368(c)) by 5 or fewer domestic corporations? . . . . . . . . . . . . . . . . . . . . . . . . . b Did the transferor remain in existence after the transfer? . . . . . . . . . . . . . . . . . If not, list the controlling shareholder(s) and their identifying number(s): No No Identifying number Controlling shareholder c Yes Yes If the transferor was a member of an affiliated group filing a consolidated return, was it the parent corporation? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Yes ✔ No Yes ✔ No If not, list the name and employer identification number (EIN) of the parent corporation: Name of parent corporation d Have basis adjustments under section 367(a)(5) been made? . 2 a EIN of parent corporation . . . . . . . . . . . . . . . If the transferor was a partner in a partnership that was the actual transferor (but is not treated as such under section 367), complete questions 2a through 2d. List the name and EIN of the transferor’s partnership: Name of partnership EIN of partnership b Did the partner pick up its pro rata share of gain on the transfer of partnership assets? . . . . . . . c Is the partner disposing of its entire interest in the partnership? . . . . . . . . . . . . . . . d Is the partner disposing of an interest in a limited partnership that is regularly traded on an established securities market? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Part II 3 Yes Yes ✔ No No Yes ✔ No ✔ No Transferee Foreign Corporation Information (see instructions) Name of transferee (foreign corporation) 4 Identifying number, if any Viking Global Eqities III LTD 5 Address (including country) C/O Morgan Stanley Fund Services, Hambleden House, 19-26 Lower Pembroke Street, PO Box 15000, Dublin 2, Ireland 6 Country code of country of incorporation or organization (see instructions) CJ 7 Foreign law characterization (see instructions) Corporation 8 Is the transferee foreign corporation a controlled foreign corporation? . For Paperwork Reduction Act Notice, see separate instructions. . . . . . Cat. No. 16982D . . . . . . . Yes Form 926 (Rev. 12-2011) Page 2 Form 926 (Rev. 12-2011) Part III Information Regarding Transfer of Property (see instructions) Type of property Cash (a) Date of transfer (b) Description of property (c) Fair market value on date of transfer 09/01/2009 (d) Cost or other basis (e) Gain recognized on transfer 500,000 Stock and securities Installment obligations, account receivables or similar property Foreign currency or other property denominated in foreign currency Inventory Assets subject to depreciation recapture (see Temp. Regs. sec. 1.367(a)-4T(b)) Tangible property used in trade or business not listed under another category Intangible property Property to be leased (as described in final and temp. Regs. sec. 1.367(a)-4(c)) Property to be sold (as described in Temp. Regs. sec. 1.367(a)-4T(d)) Transfers of oil and gas working interests (as described in Temp. Regs. sec. 1.367(a)-4T(e)) Other property Supplemental Information Required To Be Reported (see instructions): Form 926 (Rev. 12-2011) Page 3 Form 926 (Rev. 12-2011) Part IV 9 Additional Information Regarding Transfer of Property (see instructions) Enter the transferor’s interest in the foreign transferee corporation before and after the transfer: (a) Before <10 % (b) After <10 % 10 Type of nonrecognition transaction (see instructions) a 11 a b c d Indicate whether any transfer reported in Part III is subject to any of the following: Gain recognition under section 904(f)(3) . . . . . . . . . . . . . . Gain recognition under section 904(f)(5)(F) . . . . . . . . . . . . . Recapture under section 1503(d) . . . . . . . . . . . . . . . . Exchange gain under section 987 . . . . . . . . . . . . . . . . 351 . . . . Yes Yes Yes Yes ✔ ✔ No No No No Did this transfer result from a change in the classification of the transferee to that of a foreign corporation? Indicate whether the transferor was required to recognize income under final and temporary Regulations sections 1.367(a)-4 through 1.367(a)-6 for any of the following: a Tainted property . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . b Depreciation recapture . . . . . . . . . . . . . . . . . . . . . . . . . . . . c Branch loss recapture . . . . . . . . . . . . . . . . . . . . . . . . . . . . . d Any other income recognition provision contained in the above-referenced regulations . . . . . . . Yes ✔ No Yes Yes Yes Yes ✔ ✔ No No No No . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 13 ✔ ✔ ✔ ✔ 14 Did the transferor transfer assets which qualify for the trade or business exception under section 367(a)(3)? Yes ✔ No 15a Did the transferor transfer foreign goodwill or going concern value as defined in Temporary Regulations section 1.367(a)-1T(d)(5)(iii)? . . . . . . . . . . . . . . . . . . . . . . . . . . . Yes ✔ No b If the answer to line 15a is “Yes,” enter the amount of foreign goodwill or going concern value $ transferred a 16 Was cash the only property transferred? . . . . . . . . . . . . . . . . . . . . . . 17a Was intangible property (within the meaning of section 936(h)(3)(B)) transferred as a result of the transaction? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ✔ Yes Yes No ✔ No b If “Yes,” describe the nature of the rights to the intangible property that was transferred as a result of the transaction: Form 926 (Rev. 12-2011) 926 Form (Rev. December 2011) Department of the Treasury Internal Revenue Service Part I Return by a U.S. Transferor of Property to a Foreign Corporation a OMB No. 1545-0026 Attachment Sequence No. 128 Attach to your income tax return for the year of the transfer or distribution. U.S. Transferor Information (see instructions) Name of transferor Identifying number (see instructions) THE KANSAS STATE UNIVERSITY FOUNDATION 48-0667209 1 a If the transferor was a corporation, complete questions 1a through 1d. If the transfer was a section 361(a) or (b) transfer, was the transferor controlled (under section 368(c)) by 5 or fewer domestic corporations? . . . . . . . . . . . . . . . . . . . . . . . . . b Did the transferor remain in existence after the transfer? . . . . . . . . . . . . . . . . . If not, list the controlling shareholder(s) and their identifying number(s): No No Identifying number Controlling shareholder c Yes Yes If the transferor was a member of an affiliated group filing a consolidated return, was it the parent corporation? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Yes ✔ No Yes ✔ No If not, list the name and employer identification number (EIN) of the parent corporation: Name of parent corporation d Have basis adjustments under section 367(a)(5) been made? . 2 a EIN of parent corporation . . . . . . . . . . . . . . . If the transferor was a partner in a partnership that was the actual transferor (but is not treated as such under section 367), complete questions 2a through 2d. List the name and EIN of the transferor’s partnership: Name of partnership EIN of partnership b Did the partner pick up its pro rata share of gain on the transfer of partnership assets? . . . . . . . c Is the partner disposing of its entire interest in the partnership? . . . . . . . . . . . . . . . d Is the partner disposing of an interest in a limited partnership that is regularly traded on an established securities market? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Part II 3 Yes Yes ✔ No No Yes ✔ No ✔ No Transferee Foreign Corporation Information (see instructions) Name of transferee (foreign corporation) 4 Identifying number, if any Wellington Management Investors (Bermuda), Ltd 5 Address (including country) C/O International Fund Services (ireland) Limited 78 Sir John Rogerson's Quay, Dublin 2, Ireland 6 Country code of country of incorporation or organization (see instructions) BD 7 Foreign law characterization (see instructions) Corporation 8 Is the transferee foreign corporation a controlled foreign corporation? . For Paperwork Reduction Act Notice, see separate instructions. . . . . . Cat. No. 16982D . . . . . . . Yes Form 926 (Rev. 12-2011) Page 2 Form 926 (Rev. 12-2011) Part III Information Regarding Transfer of Property (see instructions) Type of property Cash (a) Date of transfer (b) Description of property (c) Fair market value on date of transfer 04/1/2013 (d) Cost or other basis (e) Gain recognized on transfer 700,000 Stock and securities Installment obligations, account receivables or similar property Foreign currency or other property denominated in foreign currency Inventory Assets subject to depreciation recapture (see Temp. Regs. sec. 1.367(a)-4T(b)) Tangible property used in trade or business not listed under another category Intangible property Property to be leased (as described in final and temp. Regs. sec. 1.367(a)-4(c)) Property to be sold (as described in Temp. Regs. sec. 1.367(a)-4T(d)) Transfers of oil and gas working interests (as described in Temp. Regs. sec. 1.367(a)-4T(e)) Other property Supplemental Information Required To Be Reported (see instructions): Form 926 (Rev. 12-2011) Page 3 Form 926 (Rev. 12-2011) Part IV 9 Additional Information Regarding Transfer of Property (see instructions) Enter the transferor’s interest in the foreign transferee corporation before and after the transfer: (a) Before .7 % (b) After .9 % 10 Type of nonrecognition transaction (see instructions) a 11 a b c d Indicate whether any transfer reported in Part III is subject to any of the following: Gain recognition under section 904(f)(3) . . . . . . . . . . . . . . Gain recognition under section 904(f)(5)(F) . . . . . . . . . . . . . Recapture under section 1503(d) . . . . . . . . . . . . . . . . Exchange gain under section 987 . . . . . . . . . . . . . . . . 351 . . . . Yes Yes Yes Yes ✔ ✔ No No No No Did this transfer result from a change in the classification of the transferee to that of a foreign corporation? Indicate whether the transferor was required to recognize income under final and temporary Regulations sections 1.367(a)-4 through 1.367(a)-6 for any of the following: a Tainted property . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . b Depreciation recapture . . . . . . . . . . . . . . . . . . . . . . . . . . . . c Branch loss recapture . . . . . . . . . . . . . . . . . . . . . . . . . . . . . d Any other income recognition provision contained in the above-referenced regulations . . . . . . . Yes ✔ No Yes Yes Yes Yes ✔ ✔ No No No No . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 13 ✔ ✔ ✔ ✔ 14 Did the transferor transfer assets which qualify for the trade or business exception under section 367(a)(3)? Yes ✔ No 15a Did the transferor transfer foreign goodwill or going concern value as defined in Temporary Regulations section 1.367(a)-1T(d)(5)(iii)? . . . . . . . . . . . . . . . . . . . . . . . . . . . Yes ✔ No b If the answer to line 15a is “Yes,” enter the amount of foreign goodwill or going concern value $ transferred a 16 Was cash the only property transferred? . . . . . . . . . . . . . . . . . . . . . . 17a Was intangible property (within the meaning of section 936(h)(3)(B)) transferred as a result of the transaction? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ✔ Yes Yes No ✔ No b If “Yes,” describe the nature of the rights to the intangible property that was transferred as a result of the transaction: Form 926 (Rev. 12-2011)