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2013 Unit Distributions U.S. Tax Treatment

Navios Maritime Partners L.P. has elected to be treated as a 'C' Corporation for U.S. tax purposes (our investors receive a Form 1099-DIV and not a Schedule K-1).

The table below describes the distributions made by the partnership in 2013 and the reporting of such payments on United States Internal Revenue Service ("IRS") Form 1099-DIV.

The determination of the distribution percentages which constitute a taxable dividend or a nondividend distribution for U.S. federal income tax purposes is not made until after the end of the calendar year. If you are a U.S. unitholder and you received an IRS Form 1099-DIV that does not set forth such amounts, you should contact your broker or your tax advisor.

Unitholders are directed to consult their own tax advisors to determine the appropriate tax treatment with respect to the distributions.

Date
Total Distribution
(per common unit)
% Reported as
Ordinary
Dividend
in Box 1a of
Form 1099-DIV
% Reported as
Qualified
Dividend
in Box 1b of
Form 1099-DIV
% Reported as
Nondividend
Distribution
in Box 3 of
Form 1099-DIV
Feb. 14, 2013
$0.4425
36.21%
36.21%
63.79%
May 14, 2013
$0.4425
36.21%
36.21%
63.79%
Aug. 13, 2013
$0.4425
36.21%
36.21%
63.79%
Nov. 13, 2013
$0.4425
36.21%
36.21%
63.79%
Total 2013
$1.77
36.21%
36.21%
63.79%


Disclaimer

The Total 2013 percentages reflected in the table above apply only if a unitholder received all four distributions while holding the same number of units on each distribution date.

This table and related comments are intended as general information only and do not constitute tax advice. This information was not written or intended to be used, and it cannot be used, by any person as a basis for avoiding federal tax penalties that may be imposed on that person. Unitholders should consult their own tax advisors with respect to the specific tax consequences to them. Navios Maritime Partners L.P. makes no warranty either expressed or implied regarding any tax issues of its unit holders.

Report of Organizational Actions Affecting Basis of Securities
US tax law now requires that we file Form 8937 and furnish a statement to unit holders when we take an "organizational action" that affects the tax basis of our units. We made cash distributions during 2013, an effect of which was a reduction to unit holders' basis in units owned and/or the recognition of taxable gain. We have filed Forms 8937 (a copy of which is available through the link below) and furnish these statements on our primary website in accordance with IRS regulations. Unit holders may be required to reduce the basis in units owned and/or recognize taxable gain. Please consult your tax advisor.



Form 8937 - 2011
Form 8937 - 2012
Form 8937 - 2013







A COMPLETE COPY OF THE AUDITED FINANCIAL STATEMENTS FOR THE FISCAL YEAR ENDED DECEMBER 31, 2012 MAY BE REQUESTED, FREE OF CHARGE, BY CONTACTING:

Navios Maritime Partners L.P.
7, Avenue de Grande Bretagne
Office 11B2
MC 98000 Monaco
Tel: (377) 9798-2140
Fax: (377) 9798-2141
Email: naviospartners@capitallink.com