01—Abstract
Summary
Summary of the 8-K filed July 28, 2026. Cited figures are marked; the original filing is the authoritative source.
Cheniere Energy Partners, L.P.
(NYSE: CQP) declared a quarterly cash distribution of $0.820a per common unit on July 28, 2026, payable August 14, 2026 to unitholders of record as of August 7, 2026. The distribution is composed of a base amount of $0.775 and a variable amount of $0.045 per common unit, and the Partnership also declared the related distribution to its general partner. The filing is a brief Item 8.01 (Other Events) notice that incorporates by reference a press release dated July 28, 2026 (Exhibit 99.1).
That press release also contains tax notices for nominees and foreign investors, stating that 100 percent of the Partnership's distributions to foreign investors are attributable to income effectively connected with a US trade or business and are subject to federal income tax withholding at the highest applicable effective tax rate. It also states that 100 percent of those distributions are in excess of cumulative net income for purposes of Treasury Regulation Section 1.1446(f)-4(c)(2)(iii). The press release describes the Partnership as owning the Sabine Pass LNG terminal in Cameron Parish, Louisiana, with liquefaction capacity of over 30 million tonnes per annum, five LNG storage tanks, three marine berths, and the Creole Trail Pipeline.
02—Key points
Key Highlights
- Quarterly cash distribution declared of $0.820 per common unit, comprised of a $0.775 base amount and a $0.045 variable amount.
- Distribution payable August 14, 2026 to unitholders of record as of August 7, 2026.
- The related distribution to the general partner was also declared on July 28, 2026.
- Nominees are advised that 100 percent of distributions to foreign investors are effectively connected income subject to federal withholding at the highest applicable effective tax rate.
- Distributions to foreign investors are stated to be in excess of cumulative net income for purposes of Treasury Regulation Section 1.1446(f)-4(c)(2)(iii).
- Sabine Pass LNG terminal has liquefaction capacity of over 30 million tonnes per annum and also owns the Creole Trail Pipeline.
- The press release refers investors to the Partnership's Quarterly Report on Form 10-Q for the quarter ended March 31, 2026.
03—Questions
Frequently Asked Questions
What distribution did Cheniere Energy Partners declare and when is it paid?
The Partnership declared a quarterly cash distribution of $0.820 per common unit on July 28, 2026, payable August 14, 2026 to unitholders of record as of August 7, 2026.
How is the $0.820 distribution composed?
According to the press release, the $0.820 per common unit distribution consists of a base amount equal to $0.775 and a variable amount equal to $0.045.
Are distributions to foreign investors subject to US tax withholding?
Yes. The press release states that 100 percent of the Partnership's distributions to foreign investors are attributable to income effectively connected with a US trade or business and are subject to federal income tax withholding at the highest applicable effective tax rate. Nominees are identified as withholding agents responsible for withholding on distributions received for foreign investors.
Where can investors find more information about the Partnership's business?
The press release directs readers to the Partnership's website at www.cheniere.com and to its Quarterly Report on Form 10-Q for the quarter ended March 31, 2026. Information on the Partnership's website is not incorporated by reference into the 8-K.
04—Continue