PFIC Status

Information for U.S. Shareholders

We have concluded that Malin Corporation plc is a Passive Foreign Investment Company (“PFIC”) for U.S. federal income tax purposes for the year ended December 31, 2017. The below Information Statement has been provided to allow you to complete a Form 8621 and make a Qualifying Electing Fund (“QEF”) election, should you choose to do so.

> Malin Corporation plc 2017 Information Statements

As a company’s PFIC status for a given tax year will not be determinable until the close of that year, no determination can be made at this point in time with regard to PFIC status in any future year.

This information does not constitute tax advice and we encourage you to consult with your tax advisor with respect to the treatment of your shareholdings for U.S. tax purposes and to provide them with the attached Information Statement.

2016 Statement

> Malin Corporation plc 2016 Information Statements

2015 Statement

> Malin Corporation plc 2015 Information Statements