|1.||When was ARLP's initial public offering (IPO)?|
| ||The Partnership completed its initial public offering as a publicly-traded master limited partnership (MLP) on August 20, 1999. The IPO was for 7,750,000 Common Units representing limited partner interests in the Partnership at a price of $19.00 per unit.|
|2.||What is a master limited partnership?
| ||MLPs are businesses that are taxed at the unitholder level and generally are not subject to federal or state income tax. Annual income, gains, losses, deductions or credits of the MLP pass through to its unitholders. Unitholders report their allocated shares of these amounts on their individual tax returns, as though the unitholder had incurred these items directly.|
|3.||What is a unitholder?
| ||Unitholders are limited partners in the partnership. They own units of the partnership rather than shares of stock.|
|4.||Where do the units trade?
| ||ARLP common units trade on the Nasdaq National Market under the symbol "ARLP."|
|5.||Do partners receive dividends?|
| ||Partners receive cash distributions rather than dividends. The cash distributions generally are not taxable as long as the unitholder's tax basis remains above zero. The cash payments a partner receives from Alliance Resource Partners, L.P. generally are a return of capital.|
|6.||When does ARLP make cash distributions?
| ||Based on current circumstances, ARLP anticipates that it will make cash distributions within 45 days after the end of each March, June, September and December to unitholders of record on the applicable record dates. Increases to ARLP's quarterly cash distribution to unitholders are considered on a quarterly basis by the Board.|
|7.||What is the unitholder's Schedule K-1?
| ||Schedule K-1 is similar to Form 1099 that corporate stockholders receive.|
|8.||How do I get a Schedule K-1?
| ||All partnership unitholders receive a tax-reporting package that includes a Schedule K-1. The package summarizes the unitholder's allocated share of the Partnership's reportable tax items for the fiscal year. Unitholders file Schedule K-1 with their annual income tax return.|
|9.||When do I get a Schedule K-1?
| ||We anticipate K-1s will be available at the end of February. If you do not receive your K-1 or if any information is incorrect please call 1-800-485-6875.|
|10.||Who do I contact about my Schedule K-1 questions?
Alliance Resource Partners, L.P.
P.O. Box 799060
Dallas, TX 75379-9060
Phone: (800) 485-6875
Fax: (866) 554-3842
|11.||Are cash distributions reported as taxable income?
| ||No. Only the amounts provided on your Schedule K-1 should be entered on your tax return.|
|12.||Does ARLP have a distribution reinvestment plan?
| ||No, not at this time.|
|13.||Where are the partnership's offices?
| ||The partnership's headquarter office is located at 1717 South Boulder Avenue, Tulsa, OK 74119.|
|14.||Who do I notify about unitholder issues?
| ||Requests regarding transfer of units, lost certificates, lost distribution check or changes of address should be directed to:
American Stock Transfer and Trust Company
Attn: Shareholder Services
59 Maiden Lane - Plaza Level
New York, NY 10038
|15.||Who serves as ARLP's independent auditors?
| ||Ernst & Young LLP|
|* Data collected 02/11/17 - 02/18/17|