| Identifier | Return Reference | Explanation |
|---|---|---|
| FORM 8886, LINE 8 DESCRIPTION | ISAM SYSTEMATIC TREND MASTER IS A NON-U.S. DOMICILED CORPORATION WHICH IS TREATED AS A PARTNERSHIP FOR U.S. TAX PURPOSE. AS SUCH, ISAM SYSTEMATIC TREND, LLC HAS FILED FROM 8865 WITH RESPECT TO ITS INVESTMENT IN ISAM SYSTEMATIC TREND MASTER AS REQUIRED BY IRC SECTION 603B(A)(1)(B) AND THE REGULATIONS PROMULGATED THEREUNDER. |