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Westlake Chemical Partners LP Announces Fourth Quarter 2025 Distribution

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treasury regulation section 1.1446-4(b) regulatory
A U.S. Treasury regulation that explains when and how a purchaser of a partnership interest must withhold tax when the seller is a foreign person, implementing the withholding rules of Internal Revenue Code section 1446. It matters to investors because it can affect the cash a buyer must hold back at closing (similar to a cashier keeping part of a sale until taxes are cleared), which changes deal proceeds, tax reporting, and timing of when funds become available.
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  • $0.4714 per unit distribution declared payable on February 23, 2026

HOUSTON--(BUSINESS WIRE)-- The Board of Directors of Westlake Chemical Partners GP LLC, the general partner of Westlake Chemical Partners LP (the "Partnership") (NYSE:WLKP), has declared a distribution of $0.4714 per unit. This is the 46th quarterly distribution announced by the Partnership since its initial public offering. The distribution will be payable on February 23, 2026, to unit holders of record on February 6, 2026.

This release is intended to be a qualified notice under Treasury Regulation Section 1.1446-4(b). Brokers and nominees should treat one hundred percent (100.0%) of the Partnership’s distributions to non-U.S. investors as being attributable to income that is effectively connected with a United States trade or business. Accordingly, the Partnership’s distributions to non-U.S. investors are subject to federal income tax withholding at the highest applicable effective tax rate.

About Westlake Chemical Partners LP

Westlake Chemical Partners is a limited partnership formed by Westlake Corporation to operate, acquire and develop ethylene production facilities and other qualified assets. Headquartered in Houston, the Partnership owns a 22.8% interest in Westlake Chemical OpCo LP. Westlake Chemical OpCo LP’s assets include three facilities in Calvert City, Kentucky, and Lake Charles, Louisiana which process ethane and propane into ethylene, and an ethylene pipeline. For more information about Westlake Chemical Partners LP, please visit http://www.wlkpartners.com.

Media Inquiries:

Westlake Corp.

Ben Ederington, 1-713-585-2900

or

Investor Inquiries:

Westlake Corp.

Steve Bender, 1-713-585-2900

Source: Westlake Chemical Partners

Westlake Chem Partners Lp

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Chemicals
Industrial Organic Chemicals
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United States
HOUSTON