SEC Filing Summary: Suburban Propane Partners, L.P.
Business Context and Reporting Period
This Form 8-K was filed on April 20, 2006, by Suburban Propane Partners, L.P. The report serves as a current disclosure regarding the declaration of the Fiscal 2006 Second Quarter Distribution.
Key Financial Metrics
The filing text does not provide specific values for revenue, profit, cash flow, margins, debt, or liquidity. The document focuses exclusively on the declaration of a distribution and related tax withholding requirements.
Material Changes
No material changes to financial performance or operational status are detailed in this filing. The primary event is the announcement of the distribution declaration for the second quarter of Fiscal 2006.
Guidance, Outlook, and Risks
- Distribution Declaration: The Partnership announced its Fiscal 2006 Second Quarter Distribution via a press release included as Exhibit 99.1.
- Tax Withholding: In accordance with Treasury Regulation 1.1446-4(d), the Partnership notified nominees that they are responsible for withholding 35% of the fiscal 2006 second quarter distribution from foreign investors (nonresident aliens, foreign corporations, foreign trusts, and foreign estates) as required under Section 1446 of the Internal Revenue Code.
Investor Verification Checklist
- Review Exhibit 99.1 (Press Release) for the specific per-unit distribution amount and payment date.
- Confirm the record date for the distribution declaration.
- Verify the impact of the 35% withholding requirement on foreign investor returns.