United States Diesel-Heating Oil Fund, LP (NYSEARCA:UHN) 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 Third Amended and Restated Agreement of Limited Partnership of the United States Diesel-Heating Oil Fund, LP (“UHN”) was entered into on December 15, 2017 and amends certain tax provisions. In particular, UHN 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 UHN’s Profit and Loss.” located under “ADDITIONAL INFORMATION ABOUT UHN, 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 UHN, ITS INVESTMENT OBJECTIVE AND INVESTMENTS,” immediately following the section entitled “Backup Withholding.”
Item 9.01. Financial Statements and Exhibits.
| Exhibit 3.2 | Third Amended and Restated Agreement of Limited Partnership. |
United States Diesel-Heating Oil Fund, LP ExhibitEX-3.2 2 i17549_ex3-2.htm Exhibit 3.2 UNITED STATES DIESEL-HEATING OIL FUND,…To view the full exhibit click here
About United States Diesel-Heating Oil Fund, LP (NYSEARCA:UHN)
United States Diesel-Heating Oil Fund, LP (UHN) is a commodity pool that issues limited partnership interests traded on the NYSE Arca, Inc. (the NYSE Arca). The investment objective of UHN is for the daily changes in percentage terms of its shares’ per share net asset value (NAV) to reflect the daily changes in percentage terms of the spot price of heating oil (No. 2 fuel oil) for delivery to the New York harbor, as measured by the daily changes in the price of the futures contract for heating oil traded on the New York Mercantile Exchange (NYMEX), that is the near month contract to expire, except when the near month contract is within two weeks of expiration, in which case it will be measured by the futures contract that is the next month contract to expire, less UHN’s expenses. UHN primarily invests in futures contracts for diesel-heating oil, crude oil, gasoline, natural gas and other petroleum-based fuels. United States Commodity Funds LLC is the general partner of UHN.
