01—Abstract
Summary
Summary of the 8-K filed October 23, 2026. Cited figures are marked; the original filing is the authoritative source.
Cheniere Energy Partners, L.P.
(NYSE: CQP) filed this Current Report on Form 8-K on October 23, 2026, under Item 8.01 (Other Events) to announce that it declared a quarterly cash distribution of $0.890a per common unit. The distribution is payable on November 13, 2026 to unitholders of record as of November 3, 2026. The filing states that the distribution is comprised of a base amount of $0.775 and a variable amount of $0.115 per common unit, and the Partnership also declared the related distribution to its general partner.
The press release attached as Exhibit 99.1 contains tax notices for foreign investors. It states that publicly traded partnerships earning net income effectively connected with a U.S. trade or business are generally required to withhold U.S. income tax from distributions paid to foreign persons. The release states that 100 percent of the Partnership's distributions to foreign investors are attributable to income effectively connected with a U.S. trade or business and are subject to federal income tax withholding at the highest applicable effective tax rate, and that 100 percent of such distributions are in excess of cumulative net income for purposes of Treasury Regulation Section 1.1446(f)-4(c)(2)(iii).
The release also serves as qualified notice to nominees, who are treated as withholding agents. The 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, vaporizers, three marine berths, and the Creole Trail Pipeline. It refers investors to the Quarterly Report on Form 10-Q for the quarter ended June 30, 2026.
02—Key points
Key Highlights
- Declared quarterly cash distribution of $0.890 per common unit, payable November 13, 2026.
- Distribution to unitholders of record as of November 3, 2026.
- Distribution comprises a base amount of $0.775 and a variable amount of $0.115 per common unit.
- A related distribution to the general partner was also declared.
- The release states that 100 percent of distributions to foreign investors are effectively connected income subject to U.S. withholding at the highest applicable effective tax rate.
- Nominees are designated as withholding agents for distributions received on behalf of foreign investors.
- Sabine Pass LNG terminal has liquefaction capacity of over 30 million tonnes per annum.
03—Questions
Frequently Asked Questions
What distribution did Cheniere Energy Partners declare?
The Partnership declared a quarterly cash distribution of $0.890 per common unit, payable on November 13, 2026 to unitholders of record as of November 3, 2026.
How is the distribution split between base and variable amounts?
The distribution is comprised of a base amount of $0.775 and a variable amount of $0.115 per common unit, according to the press release attached as Exhibit 99.1.
Are distributions to foreign investors subject to U.S. tax withholding?
Yes. The press release states that 100 percent of distributions to foreign investors are attributable to income effectively connected with a U.S. trade or business and are subject to federal income tax withholding at the highest applicable effective tax rate.
What assets does the Partnership own?
According to the press release, the Partnership owns the Sabine Pass LNG terminal in Cameron Parish, Louisiana, which has liquefaction capacity of over 30 million tonnes per annum, and the Creole Trail Pipeline, which interconnects the terminal with interstate and intrastate pipelines.
Where can investors find more information?
The press release refers investors to the Partnership's website at www.cheniere.com and its Quarterly Report on Form 10-Q for the quarter ended June 30, 2026.
04—Continue