PARTNERS' CAPITAL

6 Months Ended

Jun. 30, 2011

PARTNERS' CAPITAL

PARTNERS' CAPITAL

NOTE 7. PARTNERS’ CAPITAL

The Partnership has two classes of Limited Partners (Class A and B) and one category of General Partner. Under the terms of the Partnership Agreement, distributions to holders of Class B Units and General Partnership Units must represent 19% and 1%, respectively, of the total units outstanding. All classes have equal profit sharing and distribution rights, in proportion to their ownership interests.

In 2011, the Partnership approved a quarterly distribution of $7.00 per unit ($0.70 per receipt) payable on March 31, June 30, and September 30, 2011.

In 2010, the Partnership paid quarterly distributions of $7.00 per unit ($0.70 per receipt) in March, June, September and December for a total distribution of $28.00 per unit ($2.80 per receipt.)

The Partnership has entered into a deposit agreement with an agent to facilitate public trading of limited partners’ interests in Class A Units. Under the terms of this agreement, the holders of Class A Units have the right to exchange each Class A Unit for 10 Depositary Receipts. The following is information per Depositary Receipt:

	Six Months Ended June 31,
	2011		2010
Income (loss) per Depositary Receipt before Discontinued Operations	$	0.35	$	(0.54	)
Income from Discontinued Operations	5.94		0.09
Net Income (loss) per Depositary Receipt after Discontinued Operations	$	6.29	$	(0.45	)
Distributions per Depositary Receipt	$	1.40	$	1.40