U.S. Tax Basis Information under IRC 6045B

Magnum Hunter Resources Corporation Distribution on 10.25% Series C Cumulative Perpetual Preferred Stock Reporting Required by Section 6045B

Magnum Hunter Resources Corporation Distribution on 8% Series D Cumulative Preferred Stock Reporting Required by Section 6045B

Magnum Hunter Resources Corporation Distribution of Warrants Reporting Required by Section 6045B

Magnum Hunter Resources Corporation Acquisition of Nuloch Resources, Inc. Reporting Required by Section 6045B

Magnum Hunter Resources Corporation Acquisition of NGAS Resources, Inc. Reporting Required by Section 6045B