Page | (sequential) | | | | (alphabetic) | Top |
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| | |
- Alternative Formats (Word, et al.)
- Acquisition
- Adjusted Operating Surplus
- Adjustment of Minimum Quarterly Distribution and Target Distribution Levels
- Administrative Matters
- Allocation of Partnership Income, Gain, Loss and Deduction
- Allocations Between Transferors and Transferees
- Amendment of Partnership Agreement
- Appendix A
- Appendix B
- Appendix C
- Appendix D
- Audit Committee
- Available Cash
- Available Information
- Bank Credit Facility
- Billing and Collection Procedures
- Books and Reports
- Business and Properties
- Business Strategy
- Capital Account
- Capital Contributions
- Capital Improvements
- Capitalization
- Capital Surplus
- Cash Available for Distribution
- Cash Distribution Policy
- Cause
- Certain Relationships and Related Transactions
- Change of Management Provisions
- Closing Date
- Coast
- Coast and its predecessor
- Coast Merger
- Common Unit Arrearage
- Common Units
- Compensation of Directors
- Conflicts of Interest
- Conflicts of Interest and Fiduciary Responsibilities
- Consolidated Balance Sheets
- Consolidated Statements of Cash Flows
- Consolidated Statements of Income Years Ended June 30, 1994, 1995 and 1996
- Consolidated Statements of Stockholders' Equity
- Contribution Agreement
- Contribution and Conveyance Agreement
- Cornerstone
- Cornerstone Propane Gp, Inc
- Cornerstone Propane Partners, L.P
- Current liabilities
- Current Market Price
- Depreciation and amortization
- Description of Indebtedness
- Description of the Common Units
- Dilution
- Directors and Executive Officers of the Managing General Partner
- Disposition of Common Units
- Distributions from Capital Surplus
- Distributions from Operating Surplus after Subordination Period
- Distributions from Operating Surplus during Subordination Period
- Distributions of Cash Upon Liquidation
- Ebitda
- Effects of Inflation
- Empire Energy
- Empire Gas Termination Agreement
- Employees
- Employment Agreements and Severance Arrangements
- Entity-Level Collections
- Executive Compensation
- Exhibits and Financial Statement Schedules
- Experts
- Fiduciary and Other Duties
- General
- General Partners' Affiliates May Compete with the Partnership, The
- Glossary of Certain Terms
- Government Regulation
- Gross profit
- Incentive Distributions
- Incentive Distributions-Hypothetical Annualized Yield
- Indemnification
- Indemnification of Directors and Officers
- Independent Accountants' Report
- Industry Background and Competition
- Initial Common Units
- Initial Unit Price
- Interest expense
- Interim Capital Transactions
- Investment in the Partnership by Employee Benefit Plans
- Issuance of Additional Securities
- Legal Opinions and Advice
- Limitations on Deductibility of Partnership Losses
- Limited Call Right
- Limited Liability
- Limited Partners
- Limited Partner Status
- Liquidation and Distribution of Proceeds
- Litigation and Other Contingencies
- Management
- Management's Discussion and Analysis of Financial Condition and Results of Operations
- Managing General Partner
- Mandatorily redeemable securities
- Meetings; Voting
- Merger, Sale or Other Disposition of Assets
- Minimum Quarterly Distribution
- Myers
- Net income
- Net loss
- Non-citizen Assignees; Redemption
- Northwestern Growth
- Notes to Consolidated Financial Statements
- Nps
- Offering, The
- Operating Expenditures
- Operating income
- Operating Partnership
- Operating Partnership Agreement
- Operating Surplus
- Opinion of Counsel
- Organizational Limited Partner
- Organization and Duration
- Other Expenses of Issuance and Distribution
- Partners' capital
- Partnership
- Partnership Agreement
- Partnership Agreement, The
- Partnership Group
- Partnership Interest
- Partnership Management
- Partnership Security
- Partnership Status
- Partnership Structure and Management
- Power of Attorney
- Pricing Policy
- Products, Services and Marketing
- Pro Forma Consolidated Financial Statements of Cornerstone Propane Partners, L.P
- Pro Forma Operating Surplus
- Propane Supply and Storage
- Properties
- Prospectus Summary
- Purpose
- Quarterly Distributions of Available Cash
- Ratio of Taxable Income to Distributions
- Recently Issued Accounting Pronouncements
- Recent Sales of Unregistered Securities
- Recognition of Gain or Loss
- Registration as a Tax Shelter
- Registration Rights
- Registration Statement
- Reimbursement of Expenses of the Managing General Partner and its Affiliates
- Report of Independent Accountants
- Report of Independent Public Accountants
- Restricted Unit Plan
- Retail Propane Business Is Highly Competitive, The
- Revenues
- Rights of the General Partners
- Right to Inspect Partnership Books and Records
- Risk Factors
- Risks Inherent in an Investment in the Partnership
- Risks Inherent in the Partnership's Business
- Section 754 Election
- Security Ownership of Certain Beneficial Owners and Management
- Selected Historical Financial and Operating Data
- Selected Pro Forma Financial and Operating Data
- Special General Partner
- State, Local and Other Tax Considerations
- Status as Limited Partner or Assignee
- Stockholders' equity
- Subordinated Unit
- Subordination Period
- Summary of Tax Considerations
- Summary Pro Forma Financial and Operating Data
- Synergy
- Synergy Acquisition
- Synergy and its predecessor
- Table of Contents
- Target Distribution Levels
- Tax Consequences of Unit Ownership
- Tax Considerations
- Tax-Exempt Organizations and Certain Other Investors
- Tax Rates and Changes in Federal Income Tax Laws
- Tax Risks
- Tax Treatment of Operations
- Termination and Dissolution
- The General Partners' Affiliates May Compete with the Partnership
- The Offering
- The Partnership Agreement
- The Retail Propane Business Is Highly Competitive
- The Transactions
- The Units
- Total
- Trademarks and Tradenames
- Transaction Background
- Transactions, The
- Transfer Agent and Registrar
- Transfer Application
- Transfer of Common Units
- Transfer of General Partners' Interests
- Transfer of the Partnership Assets
- Treatment of Short Sales
- Undertakings
- Underwriters
- Uniformity of Units
- Unitholders
- Unit Majority
- Units Eligible for Future Sale
- Units, The
- Unrecovered Capital
- Use of Proceeds
- Validity of the Common Units
- Withdrawal or Removal of the General Partners
- 10.1 Admission of Initial Limited Partners
- 10.2 Admission of Substituted Limited Partner
- 10.3 Admission of Successor General Partner
- 10.4 Admission of Additional Limited Partners
- 10.5 Amendment of Agreement and Certificate of Limited Partnership
- 11.1 Withdrawal of the Managing General Partner
- 11.2 Removal of the Managing General Partner
- 11.3 Interest of Departing Partner and Successor General Partner
- 11.5 Withdrawal of Limited Partners
- 1.1 Definitions
- 12.1 Dissolution
- 12.2 Continuation of the Business of the Partnership After Dissolution
- 12.3 Liquidator
- 12.4 Liquidation
- 12.5 Cancellation of Certificate of Limited Partnership
- 12.6 Return of Contributions
- 12.7 Waiver of Partition
- 12.8 Capital Account Restoration
- 13.10 Conduct of A Meeting
- 13.11 Action Without A Meeting
- 13.12 Voting and Other Rights
- 13.1 Amendment to Be Adopted Solely by the Managing General Partner
- 13.2 Amendment Procedures
- 13.3 Amendment Requirements
- 13.4 Special Meetings
- 13.5 Notice of A Meeting
- 13.6 Record Date
- 13.7 Adjournment
- 13.8 Waiver of Notice; Approval of Meeting; Approval of Minutes
- 13.9 Quorum
- 14.1 Authority
- 14.2 Procedure for Merger or Consolidation
- 14.3 Approval by Unitholders of Merger or Consolidation
- 14.4 Certificate of Merger
- 14.5 Effect of Merger
- 15.1 Right to Acquire Limited Partner Interests
- 16.10 Consent of Partners
- 16.1 Addresses and Notices
- 16.2 Further Action
- 16.3 Binding Effect
- 16.4 Integration
- 16.5 Creditors
- 16.6 Waiver
- 16.7 Counterparts
- 16.8 Applicable Law
- 16.9 Invalidity of Provisions
- 2.1 Formation
- 2.2 Name
- 2.3 Registered Office; Registered Agent; Principal Office; Other Offices
- 2.4 Purpose and Business
- 2.5 Powers
- 2.6 Power of Attorney
- 2.7 Term
- 2.8 Title to Partnership Assets
- 3.1 Limitation of Liability
- 3.2 Management of Business
- 3.3 Outside Activities of the Limited Partners
- 3.4 Rights of Limited Partners
- 4.10 Citizenship Certificates; Non-Citizen Assignees
- 4.11 Redemption of Partnership Interests of Non-Citizen Assignees
- 4.1 Certificates
- 4.2 Mutilated, Destroyed, Lost or Stolen Certificates
- 4.3 Record Holders
- 4.4 Transfer Generally
- 4.5 Registration and Transfer of Units
- 4.6 Transfer of A General Partner's General Partner Interest
- 4.8 Transfer of Incentive Distribution Rights
- 4.9 Restrictions on Transfers
- 5.10 Splits and Combination
- 5.1 Organizational Contributions
- 5.2 Contributions by the General Partners
- 5.3 Contributions by Initial Limited Partners
- 5.4 Interest and Withdrawal
- 5.5 Capital Accounts
- 5.6 Issuances of Additional Partnership Securities
- 5.7 Limitations on Issuance of Additional Partnership Securities
- 5.8 Conversion of Subordinated Units
- 5.9 Limited Preemptive Right
- 6.1 Allocations for Capital Account Purposes
- 6.2 Allocations for Tax Purposes
- 6.4 Distributions of Available Cash From Operating Surplus
- 6.5 Distributions of Available Cash From Capital Surplus
- 6.7 Special Provisions Relating to the Holders of Subordinated Units
- 6.9 Entity-Level Taxation
- 7.10 Other Matters Concerning the Managing General Partner
- 7.11 Intentionally Deleted
- 7.12 Purchase or Sale of Units
- 7.13 Registration Rights of the General Partners and Their Affiliates
- 7.14 Reliance by Third Parties
- 7.1 Management
- 7.2 Certificate of Limited Partnership
- 7.3 Restrictions on General Partners' Authority
- 7.4 Reimbursement of the Managing General Partner
- 7.5 Outside Activities
- 7.7 Indemnification
- 7.8 Liability of Indemnitees
- 7.9 Resolution of Conflicts of Interest
- 8.1 Records and Accounting
- 8.2 Fiscal Year
- 8.3 Reports
- 9.1 Tax Returns and Information
- 9.2 Tax Elections
- 9.3 Tax Controversies
- 9.4 Withholding
|
1 | 1st Page - Filing Submission
|
" | Registration Statement
|
" | Cornerstone Propane Partners, L.P
|
7 | Table of Contents
|
9 | Prospectus Summary
|
10 | Business Strategy
|
11 | General
|
17 | Summary Pro Forma Financial and Operating Data
|
18 | Risk Factors
|
" | Risks Inherent in the Partnership's Business
|
19 | Risks Inherent in an Investment in the Partnership
|
21 | Conflicts of Interest and Fiduciary Responsibilities
|
" | Tax Risks
|
23 | Cash Available for Distribution
|
24 | Partnership Structure and Management
|
26 | The Offering
|
32 | Summary of Tax Considerations
|
" | Partnership Status
|
" | Ratio of Taxable Income to Distributions
|
33 | Limitations on Deductibility of Partnership Losses
|
" | Section 754 Election
|
" | Disposition of Common Units
|
" | State, Local and Other Tax Considerations
|
36 | The Retail Propane Business Is Highly Competitive
|
40 | Change of Management Provisions
|
47 | The Transactions
|
48 | Use of Proceeds
|
49 | Capitalization
|
50 | Dilution
|
51 | Cash Distribution Policy
|
52 | Quarterly Distributions of Available Cash
|
" | Distributions from Operating Surplus during Subordination Period
|
54 | Distributions from Operating Surplus after Subordination Period
|
" | Incentive Distributions-Hypothetical Annualized Yield
|
55 | Distributions from Capital Surplus
|
56 | Adjustment of Minimum Quarterly Distribution and Target Distribution Levels
|
" | Distributions of Cash Upon Liquidation
|
60 | Selected Pro Forma Financial and Operating Data
|
61 | Selected Historical Financial and Operating Data
|
" | Synergy and its predecessor
|
62 | Empire Energy
|
63 | Coast and its predecessor
|
64 | Management's Discussion and Analysis of Financial Condition and Results of Operations
|
65 | Synergy
|
" | Revenues
|
66 | Gross profit
|
" | Depreciation and amortization
|
" | Operating income
|
" | Interest expense
|
" | Net income
|
" | Ebitda
|
72 | Coast
|
73 | Net loss
|
76 | Description of Indebtedness
|
" | Effects of Inflation
|
77 | Recently Issued Accounting Pronouncements
|
78 | Business and Properties
|
80 | Transaction Background
|
" | Industry Background and Competition
|
82 | Products, Services and Marketing
|
83 | Propane Supply and Storage
|
84 | Pricing Policy
|
" | Billing and Collection Procedures
|
" | Properties
|
85 | Trademarks and Tradenames
|
" | Government Regulation
|
86 | Employees
|
" | Litigation and Other Contingencies
|
" | Transfer of the Partnership Assets
|
88 | Management
|
" | Partnership Management
|
" | Directors and Executive Officers of the Managing General Partner
|
89 | Reimbursement of Expenses of the Managing General Partner and its Affiliates
|
90 | Executive Compensation
|
" | Employment Agreements and Severance Arrangements
|
91 | Restricted Unit Plan
|
92 | Compensation of Directors
|
93 | Security Ownership of Certain Beneficial Owners and Management
|
" | Certain Relationships and Related Transactions
|
" | Rights of the General Partners
|
" | Contribution and Conveyance Agreement
|
94 | Empire Gas Termination Agreement
|
" | Conflicts of Interest
|
96 | The General Partners' Affiliates May Compete with the Partnership
|
97 | Fiduciary and Other Duties
|
99 | Description of the Common Units
|
" | The Units
|
" | Transfer Agent and Registrar
|
100 | Transfer of Common Units
|
" | The Partnership Agreement
|
101 | Organization and Duration
|
" | Purpose
|
" | Power of Attorney
|
" | Capital Contributions
|
102 | Limited Liability
|
" | Issuance of Additional Securities
|
104 | Amendment of Partnership Agreement
|
105 | Merger, Sale or Other Disposition of Assets
|
" | Termination and Dissolution
|
106 | Liquidation and Distribution of Proceeds
|
" | Withdrawal or Removal of the General Partners
|
107 | Transfer of General Partners' Interests
|
108 | Limited Call Right
|
" | Meetings; Voting
|
109 | Status as Limited Partner or Assignee
|
" | Non-citizen Assignees; Redemption
|
" | Indemnification
|
110 | Books and Reports
|
" | Right to Inspect Partnership Books and Records
|
111 | Registration Rights
|
" | Units Eligible for Future Sale
|
112 | Tax Considerations
|
113 | Legal Opinions and Advice
|
" | Tax Rates and Changes in Federal Income Tax Laws
|
115 | Limited Partner Status
|
116 | Tax Consequences of Unit Ownership
|
118 | Allocation of Partnership Income, Gain, Loss and Deduction
|
119 | Tax Treatment of Operations
|
122 | Treatment of Short Sales
|
" | Recognition of Gain or Loss
|
123 | Allocations Between Transferors and Transferees
|
124 | Entity-Level Collections
|
" | Uniformity of Units
|
125 | Tax-Exempt Organizations and Certain Other Investors
|
126 | Administrative Matters
|
128 | Registration as a Tax Shelter
|
130 | Investment in the Partnership by Employee Benefit Plans
|
131 | Underwriters
|
132 | Validity of the Common Units
|
133 | Experts
|
" | Available Information
|
134 | Pro Forma Consolidated Financial Statements of Cornerstone Propane Partners, L.P
|
" | Cornerstone Propane Gp, Inc
|
137 | Report of Independent Public Accountants
|
139 | Stockholders' equity
|
" | Partners' capital
|
150 | Independent Accountants' Report
|
151 | Consolidated Balance Sheets
|
152 | Consolidated Statements of Income Years Ended June 30, 1994, 1995 and 1996
|
155 | Notes to Consolidated Financial Statements
|
164 | Report of Independent Accountants
|
166 | Current liabilities
|
" | Mandatorily redeemable securities
|
168 | Consolidated Statements of Stockholders' Equity
|
169 | Consolidated Statements of Cash Flows
|
185 | Total
|
187 | Synergy Acquisition
|
206 | Appendix A
|
211 | 1.1 Definitions
|
225 | 2.1 Formation
|
" | 2.2 Name
|
" | 2.3 Registered Office; Registered Agent; Principal Office; Other Offices
|
" | 2.4 Purpose and Business
|
226 | 2.5 Powers
|
" | 2.6 Power of Attorney
|
227 | 2.7 Term
|
" | 2.8 Title to Partnership Assets
|
228 | 3.1 Limitation of Liability
|
" | 3.2 Management of Business
|
" | 3.3 Outside Activities of the Limited Partners
|
" | 3.4 Rights of Limited Partners
|
229 | 4.1 Certificates
|
" | 4.2 Mutilated, Destroyed, Lost or Stolen Certificates
|
230 | 4.3 Record Holders
|
" | 4.4 Transfer Generally
|
231 | 4.5 Registration and Transfer of Units
|
" | 4.6 Transfer of A General Partner's General Partner Interest
|
232 | 4.8 Transfer of Incentive Distribution Rights
|
" | 4.9 Restrictions on Transfers
|
233 | 4.10 Citizenship Certificates; Non-Citizen Assignees
|
" | 4.11 Redemption of Partnership Interests of Non-Citizen Assignees
|
234 | 5.1 Organizational Contributions
|
" | 5.2 Contributions by the General Partners
|
235 | 5.3 Contributions by Initial Limited Partners
|
236 | 5.4 Interest and Withdrawal
|
" | 5.5 Capital Accounts
|
238 | 5.6 Issuances of Additional Partnership Securities
|
239 | 5.7 Limitations on Issuance of Additional Partnership Securities
|
240 | 5.8 Conversion of Subordinated Units
|
241 | 5.9 Limited Preemptive Right
|
" | 5.10 Splits and Combination
|
242 | 6.1 Allocations for Capital Account Purposes
|
248 | 6.2 Allocations for Tax Purposes
|
250 | 6.4 Distributions of Available Cash From Operating Surplus
|
252 | 6.5 Distributions of Available Cash From Capital Surplus
|
" | 6.7 Special Provisions Relating to the Holders of Subordinated Units
|
253 | 6.9 Entity-Level Taxation
|
" | 7.1 Management
|
255 | 7.2 Certificate of Limited Partnership
|
" | 7.3 Restrictions on General Partners' Authority
|
256 | 7.4 Reimbursement of the Managing General Partner
|
257 | 7.5 Outside Activities
|
259 | 7.7 Indemnification
|
261 | 7.8 Liability of Indemnitees
|
" | 7.9 Resolution of Conflicts of Interest
|
262 | 7.10 Other Matters Concerning the Managing General Partner
|
263 | 7.11 Intentionally Deleted
|
" | 7.12 Purchase or Sale of Units
|
" | 7.13 Registration Rights of the General Partners and Their Affiliates
|
265 | 7.14 Reliance by Third Parties
|
" | 8.1 Records and Accounting
|
" | 8.2 Fiscal Year
|
" | 8.3 Reports
|
266 | 9.1 Tax Returns and Information
|
" | 9.2 Tax Elections
|
" | 9.3 Tax Controversies
|
267 | 9.4 Withholding
|
" | 10.1 Admission of Initial Limited Partners
|
" | 10.2 Admission of Substituted Limited Partner
|
268 | 10.3 Admission of Successor General Partner
|
" | 10.4 Admission of Additional Limited Partners
|
" | 10.5 Amendment of Agreement and Certificate of Limited Partnership
|
" | 11.1 Withdrawal of the Managing General Partner
|
270 | 11.2 Removal of the Managing General Partner
|
" | 11.3 Interest of Departing Partner and Successor General Partner
|
272 | 11.5 Withdrawal of Limited Partners
|
" | 12.1 Dissolution
|
" | 12.2 Continuation of the Business of the Partnership After Dissolution
|
273 | 12.3 Liquidator
|
" | 12.4 Liquidation
|
274 | 12.5 Cancellation of Certificate of Limited Partnership
|
" | 12.6 Return of Contributions
|
" | 12.7 Waiver of Partition
|
" | 12.8 Capital Account Restoration
|
275 | 13.1 Amendment to Be Adopted Solely by the Managing General Partner
|
276 | 13.2 Amendment Procedures
|
" | 13.3 Amendment Requirements
|
277 | 13.4 Special Meetings
|
" | 13.5 Notice of A Meeting
|
" | 13.6 Record Date
|
" | 13.7 Adjournment
|
278 | 13.8 Waiver of Notice; Approval of Meeting; Approval of Minutes
|
" | 13.9 Quorum
|
" | 13.10 Conduct of A Meeting
|
279 | 13.11 Action Without A Meeting
|
" | 13.12 Voting and Other Rights
|
" | 14.1 Authority
|
280 | 14.2 Procedure for Merger or Consolidation
|
" | 14.3 Approval by Unitholders of Merger or Consolidation
|
281 | 14.4 Certificate of Merger
|
" | 14.5 Effect of Merger
|
282 | 15.1 Right to Acquire Limited Partner Interests
|
283 | 16.1 Addresses and Notices
|
284 | 16.2 Further Action
|
" | 16.3 Binding Effect
|
" | 16.4 Integration
|
" | 16.5 Creditors
|
" | 16.6 Waiver
|
" | 16.7 Counterparts
|
" | 16.8 Applicable Law
|
" | 16.9 Invalidity of Provisions
|
285 | 16.10 Consent of Partners
|
286 | Managing General Partner
|
" | Special General Partner
|
" | Organizational Limited Partner
|
" | Limited Partners
|
292 | Appendix B
|
294 | Appendix C
|
" | Glossary of Certain Terms
|
" | Acquisition
|
" | Adjusted Operating Surplus
|
" | Audit Committee
|
" | Available Cash
|
" | Bank Credit Facility
|
" | Capital Account
|
295 | Capital Improvements
|
" | Capital Surplus
|
" | Cause
|
" | Closing Date
|
" | Coast Merger
|
" | Common Unit Arrearage
|
" | Common Units
|
" | Contribution Agreement
|
" | Current Market Price
|
296 | Incentive Distributions
|
" | Initial Common Units
|
" | Initial Unit Price
|
" | Interim Capital Transactions
|
" | Minimum Quarterly Distribution
|
" | Myers
|
" | Northwestern Growth
|
" | Nps
|
297 | Operating Expenditures
|
" | Operating Partnership
|
" | Operating Partnership Agreement
|
" | Operating Surplus
|
" | Opinion of Counsel
|
" | Partnership
|
298 | Partnership Agreement
|
" | Partnership Group
|
" | Partnership Interest
|
" | Partnership Security
|
" | Subordinated Unit
|
" | Subordination Period
|
299 | Target Distribution Levels
|
" | Transfer Application
|
" | Unitholders
|
" | Unit Majority
|
" | Unrecovered Capital
|
300 | Appendix D
|
" | Pro Forma Operating Surplus
|
301 | Cornerstone
|
302 | Item 13. Other Expenses of Issuance and Distribution
|
" | Item 14. Indemnification of Directors and Officers
|
" | Item 15. Recent Sales of Unregistered Securities
|
" | Item 16. Exhibits and Financial Statement Schedules
|
303 | Item 17. Undertakings
|