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2015 Tax Information

March 2016

For tax year 2015, the “CDC Corporation Chapter 11 Disputed Ownership Fund” (the “DOF”) issued Form 1099-Bs to holders (the “Holders”) of Beneficial Interest units (prior shares in CDC Corporation) in the CDC Liquidation Trust (the “Trust”).1 Computershare, Inc., the Trust’s paying agent (“Computershare”), prepared the Form 1099-Bs, which were sent out on or about February 19, 2016.

For tax year 2015, the Trust issued Form 1042-Ss to each nonresident alien individual or foreign corporation who is a Holder and who received U.S. Source qualified dividend income from the Trust in 2015, to the extent required by applicable U.S. law and regulations. Computershare prepared the Form 1042-Ss, which were sent out on or about February 26, 2016.

(More information about the Form 1099-Bs and the Form 1042-Ss can be found in the “Summary” (defined and referenced below).)

Additionally, the Trust prepared a “2015 Beneficiary/Grantor Tax Information Letter” (the “Letter”) to report the actual amounts of the Trust’s 2015 income and expenses to Holders on a per Beneficial Interest Unit basis.2 This Letter is being provided to Holders so each Holder can calculate the Holder’s reportable amount of Trust income and expense for the 2015 Trust taxable year.

Finally, the Trust prepared a “2015 Summary of Information on Tax Matters from the CDC Liquidation Trust and the CDC Corporation Chapter 11 Disputed Ownership Fund” (the “Summary”), which summarizes the information that has been provided by the Trust and the DOF to Holders with respect to tax matters related to the Trust and the DOF since their establishment. The Summary is also being provided to Holders. The Summary is updated annually, as soon as practicable after each year end, to reflect the information provided to the Holders.

Copies of the “2015 Beneficiary/Grantor Tax Information Letter” and the “2015 Summary of Information on Tax Matters from the CDC Liquidation Trust and the CDC Corporation Chapter 11 Disputed Ownership Fund” can be accessed on the Documents tab of this website.

1 At the same time the CDC Liquidation Trust was created, the Liquidation Trustee elected to place money and property of CDC Corporation, subject to conflicting claims of ownership, in a disputed ownership fund pursuant to U. S. Treasury Regulation 1.468B-9(c)(2)(ii). As a result, the “CDC Corporation Chapter 11 Disputed Ownership Fund” was established, and those assets of CDC Corporation subject to claims were placed in the DOF.

2 The Trust is a “Grantor Trust” within the meaning of U.S. Treasury Regulations Section 1.671-4(a). For U. S. federal income tax purposes, a “Grantor Trust” reports its annual taxable income and expenses to its beneficiaries. In turn, the Trust beneficiaries are required to report these items of income and expense on their U.S. federal income tax returns.