This form has been made available pursuant to Treasury Regulations and IRS guidance.

What is IRS Form 8937?
IRS Form 8937 (Report of Organizational Actions Affecting Basis of Securities) is used to assist investors with cost basis reporting by identifying activities that could affect the cost basis of their investment. For example, distributions that are considered a non-dividend distribution are not taxable but require the recipient to reduce their cost basis by the portion of the distribution that is a return of capital. SeaWorld Entertainment, Inc. has posted a Form 8397 in relation to distributions made in 2015. Going forward, SeaWorld Entertainment, Inc. will file a Form 8937, as required, to inform investors of the percentage of the distribution that is considered a non-dividend distribution and will result in a reduction of their cost basis.

SeaWorld Entertainment, Inc. does not provide tax advice. Please contact your personal tax advisor for further clarification and application of this information to your particular tax circumstances.