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URL:  http://boards.fool.com/you-appear-to-have-misinterpreted-things-a-bit-23337927.aspx

Subject:  Re: Limited Partnership ARLP Date:  11/23/2005  8:05 AM
Author:  brewer12345 Number:  14289 of 35361

You appear to have misinterpreted things a bit. You own ARLP, which is the limited partner interest in the partnership. The general partner is a separate entity that owns the general partnership interests in Alliance as well as some of the limited partner interests. The recently announced IPO affects the general partner, not alliance. Your tax status and interest in alliance will not be changed by this offering. See diagram below.

General partner <- IPO entity
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Alliance <- Entity you own LP interests in
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