We expect the exchange to be treated as a taxable sale of your Class A Shares for U.S. federal income tax purposes. A shareholder treating the exchange as a taxable sale would recognize gain or loss equal to the difference between the value of the Brookfield Business Partners units received (at the time of the exchange) and the adjusted tax basis of the Brookfield Business Corporation Class A shares exchanged. However, the U.S. tax characterization of the exchange depends on your specific facts and circumstances.

Brookfield Business Corporation Class A shares are listed for trading on the New York Stock Exchange (NYSE) and the Toronto Stock Exchange (TSX) under the symbol BBUC.

Brookfield Business Corporation began trading on the NYSE and TSX on March 15, 2022.

Our fiscal year-end is December 31.

The transfer agent for Brookfield Business Corporation is TSX Trust Company. Contact information can be found here.

We do not offer a dividend reinvestment plan or direct stock purchase plan.

Dividends on Brookfield Business Corporation Class A shares are expected to be declared and paid at the same time and in the same amount (on a per-share and unit basis) as distributions are declared and paid on units of Brookfield Business Partners. You can find dividend details in our Dividend section of the website.

See the Tax Information section of the website under Stock & Dividends.

The quarterly dividend payable on the Brookfield Business Corporation’s Class A shares is declared in U.S. dollars.

The CUSIP number is 11259V106 and the ISIN number is CA11259V1067.

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