UNITED STATES BRENT OIL FUND, LP (NYSEARCA:BNO) Files An 8-K Amendments to Articles of Incorporation or Bylaws; Change in Fiscal YearItem 5.03. Amendments to Articles of Incorporation or Bylaws; Change in Fiscal Year
The Fourth Amended and Restated Agreement of Limited Partnership of the United States Brent Oil Fund, LP (“BNO”) was entered into on December 15, 2017 and amends certain tax provisions. In particular, BNO is adjusting the manner in which it applies the monthly allocation convention of profits and losses for shareholders as of January 1, 2018 in conformity with applicable Treasury regulations governing the allocation of profits and losses. The change to the monthly allocation convention and the other changes are reflected in Supplement 2 to the Prospectus dated April 28, 2017, in the updated sections entitled “Allocations of BNO’s Profit and Loss.” located under “ADDITIONAL INFORMATION ABOUT BNO, ITS INVESTMENT OBJECTIVE AND INVESTMENTS”; “U.S. Federal Income Tax Considerations”; “U.S. Shareholders”; “Tax Consequences of Ownership of Shares” and the new section “Tax Agent” located under “ADDITIONAL INFORMATION ABOUT BNO, ITS INVESTMENT OBJECTIVE AND INVESTMENTS,” immediately following the section entitled “Backup Withholding.”
Item 9.01. Financial Statements and Exhibits.
| Exhibit 3.2 | Fourth Amended and Restated Agreement of Limited Partnership. |
United States Brent Oil Fund, LP ExhibitEX-3.2 2 i17546_ex3-2.htm Exhibit 3.2 UNITED STATES BRENT OIL FUND,…To view the full exhibit click here
