[sheet: Cover]

Field	Value
Exhibit	E
Title	Schedule of Liabilities and IRC § 752 Analysis
PLR Request Submitted By	Solara Digital Infrastructure LP (EIN 82-4917366)
General Partner	Solara Digital Infrastructure GP LLC (EIN 82-4917365)
Prepared By	Calderwood & Harkness LLP
Engagement Number	20250527-SDILP-PLR
Date of Submission	August 15, 2025
IRS Office	Office of the Associate Chief Counsel (International), CC:INTL
Secondary Jurisdiction	Office of the Associate Chief Counsel (Passthroughs & Special Industries), CC:PSI
Submission Address	Internal Revenue Service, Attn: CC:INTL, 1111 Constitution Avenue NW, Washington, DC 20224
Aggregate Liabilities Analyzed	$1,340,000,000
Applicable IRC Sections	§§ 752(a), 752(b), 731(a)
Applicable Treasury Regulations	Treas. Reg. §§ 1.752-1, 1.752-1(f), 1.752-2, 1.752-3
EUR/USD Exchange Rate Applied	1.08
Responsible Partner	Leonard Cross, Calderwood & Harkness LLP, 1900 K Street NW, Suite 1100, Washington, DC 20006
Billing Partner	Sylvia Hartwell, Calderwood & Harkness LLP, 600 Lexington Avenue, 38th Floor, New York, NY 10022

[sheet: Entity Reference]

Entity Full Legal Name	Short Name	Entity Type	Jurisdiction	EIN / Registration No.	Role in Reorganization	Registered Office / Address	General Partner	Status
Solara Digital Partners Fund IV-A (Cayman) LP	Fund IV-A Cayman	Cayman Islands exempted limited partnership	Cayman Islands	98-6241503 (U.S.); CIMA MF-72491	Contributing entity (Step 2)	Harborstone Corporate Services Ltd., P.O. Box 2714, 94 Solaris Avenue, George Town, Grand Cayman KY1-1111	Solara Offshore GP Ltd.	Existing — to be dissolved
Solara Digital Partners Fund IV-B (Luxembourg) SCSp	Fund IV-B Lux	Luxembourg SCSp	Luxembourg	98-6241571 (U.S.); RCS B 248193	Contributing entity (Step 3)	14, rue Jean-Pierre Brasseur, L-1258 Luxembourg	Solara Luxembourg Management S.à r.l. (RCS B 248194)	Existing — to be dissolved
Solara Digital Partners Fund V-A (Cayman) LP	Fund V-A Cayman	Cayman Islands exempted limited partnership	Cayman Islands	98-7891234 (U.S.); CIMA MF-89103	Contributing entity (Step 4)	Harborstone Corporate Services Ltd., George Town, Grand Cayman	Solara Offshore GP Ltd.	Existing — to be dissolved
Solara Digital Partners Fund V-B (Luxembourg) SCSp	Fund V-B Lux	Luxembourg SCSp	Luxembourg	98-7891267 (U.S.); RCS B 271056	Contributing entity (Step 4)	14, rue Jean-Pierre Brasseur, L-1258 Luxembourg	Solara Luxembourg Management S.à r.l.	Existing — to be dissolved
Solara Consolidated Master Fund LP	Master Fund	Delaware limited partnership	Delaware	To be assigned	Receiving entity (Steps 2–4)	Capitol Registered Agents Inc., 850 New Burton Road, Suite 201, Dover, DE 19904	Solara Consolidated Master Fund GP LLC	To be formed (Sept. 15, 2025)
Solara Consolidated Master Fund GP LLC	Master Fund GP	Delaware limited liability company	Delaware	To be assigned	General Partner of Master Fund	Capitol Registered Agents Inc., 850 New Burton Road, Suite 201, Dover, DE 19904	N/A (managed by Solara Digital Infrastructure GP LLC)	To be formed (Sept. 15, 2025)
Solara Digital Partners Fund IV LP	Fund IV	Delaware limited partnership	Delaware	85-2103748	Co-investing fund (no asset transfer)	1200 Market Street, Suite 3400, Wilmington, DE 19801	Solara Digital Infrastructure GP LLC (EIN 82-4917365)	Existing — continuing
Solara Digital Partners Fund V LP	Fund V	Delaware limited partnership	Delaware	88-3467219	Co-investing fund (no asset transfer)	1200 Market Street, Suite 3400, Wilmington, DE 19801	Solara Digital Infrastructure GP LLC (EIN 82-4917365)	Existing — continuing
Solara International Feeder (Cayman) LP	Int'l Feeder	Cayman Islands exempted limited partnership	Cayman Islands	To be assigned	Feeder for non-U.S. LPs (Step 5)	To be established via Harborstone Corporate Services Ltd.	TBD	To be formed (Sept. 15, 2025)
Solara Tax-Exempt Feeder (Cayman) LP	TE Feeder	Cayman Islands exempted limited partnership	Cayman Islands	To be assigned	Feeder for U.S. tax-exempt LPs (Step 5)	To be established via Harborstone Corporate Services Ltd.	TBD	To be formed (Sept. 15, 2025)
Solara Digital Infrastructure LP	Solara LP	Delaware limited partnership	Delaware	82-4917366	Sponsor / management platform	1200 Market Street, Suite 3400, Wilmington, DE 19801	Solara Digital Infrastructure GP LLC (EIN 82-4917365)	Existing — continuing
Solara Digital Infrastructure GP LLC	Solara GP	Delaware limited liability company	Delaware	82-4917365	Ultimate general partner / sponsor GP	1200 Market Street, Suite 3400, Wilmington, DE 19801	N/A	Existing — continuing
Solara Offshore GP Ltd.	Offshore GP	Cayman Islands exempted company	Cayman Islands	N/A; CIMA ER-61093	Legacy GP of Fund IV-A Cayman and Fund V-A Cayman	Harborstone Corporate Services Ltd., George Town, Grand Cayman	N/A	Existing — to be dissolved
Solara Luxembourg Management S.à r.l.	Lux GP	Luxembourg S.à r.l.	Luxembourg	N/A; RCS B 248194	Legacy GP of Fund IV-B Lux and Fund V-B Lux	14, rue Jean-Pierre Brasseur, L-1258 Luxembourg	N/A	Existing — to be dissolved

[sheet: Pre-Reorg Liabilities Summary]

Legacy Vehicle	EIN	Fund Size (USD)	FMV of Assets (USD)	Adjusted Tax Basis of Assets (USD)	Built-In Gain (USD)	Total Liabilities (USD)	Recourse Liabilities (USD)	Nonrecourse Liabilities (USD)	Qualified Nonrecourse Financing (USD)	Reorganization Step	Target Contribution Date
Solara Digital Partners Fund IV-A (Cayman) LP	98-6241503	$1,850,000,000	$2,310,000,000	$1,620,000,000	$690,000,000	$410,000,000	$62,000,000	$348,000,000	$285,000,000	Step 2	October 1, 2025
Solara Digital Partners Fund IV-B (Luxembourg) SCSp	98-6241571	$1,242,000,000	$1,156,000,000	$844,600,000	$311,400,000	$265,000,000	$40,000,000	$225,000,000	$185,000,000	Step 3	October 15, 2025
Solara Digital Partners Fund V-A (Cayman) LP	98-7891234	$2,450,000,000	$2,890,000,000	$2,340,000,000	$550,000,000	$420,000,000	$65,000,000	$355,000,000	$290,000,000	Step 4	November 1, 2025
Solara Digital Partners Fund V-B (Luxembourg) SCSp	98-7891267	$1,490,400,000	$1,393,200,000	$1,231,200,000	$162,000,000	$245,000,000	$38,000,000	$207,000,000	$170,000,000	Step 4	November 1, 2025
TOTAL	$7,032,400,000	$7,749,200,000	$6,035,800,000	$1,713,400,000	$1,340,000,000	$205,000,000	$1,135,000,000	$930,000,000

[sheet: Pre-Reorg Partner Liability All]

Legacy Vehicle	Partner Name	Partner Type	Domicile	Committed Capital (USD)	Partnership Interest %	Share of Recourse Liabilities — § 1.752-2 (USD)	Share of Nonrecourse Liabilities — § 1.752-3 (USD)	Share of Qualified Nonrecourse — § 1.752-3(a)(1) (USD)	Total § 752 Liability Share (USD)	Outside Basis Including § 752 Liabilities (USD)
Fund IV-A Cayman	Nordhaven Sovereign Wealth Fund	Non-U.S. sovereign wealth fund	Kingdom of Nordhaven	$380,000,000	20.54%	$0	$71,479,200	$58,539,000	$71,479,200	$404,279,200
Fund IV-A Cayman	Pinnacle State Employees' Retirement System	U.S. public pension fund	State of Pinnacle	$220,000,000	11.89%	$0	$41,377,200	$33,886,500	$41,377,200	$233,977,200
Fund IV-A Cayman	Grandview University Endowment	U.S. tax-exempt endowment	Massachusetts	$145,000,000	7.84%	$0	$27,283,200	$22,344,000	$27,283,200	$154,483,200
Fund IV-A Cayman	Clearwater Public Employees' Fund	U.S. public pension fund	State of Clearwater	$175,000,000	9.46%	$0	$32,920,800	$26,961,000	$32,920,800	$186,270,800
Fund IV-A Cayman	Meridian Capital Insurance Co. Ltd.	Non-U.S. insurance company	Bermuda	$260,000,000	14.05%	$0	$48,894,000	$40,042,500	$48,894,000	$276,694,000
Fund IV-A Cayman	Ashford Foundation for Global Development	Non-U.S. charitable foundation	United Kingdom	$195,000,000	10.54%	$0	$36,679,200	$30,039,000	$36,679,200	$207,479,200
Fund IV-A Cayman	Brightstone Family Trust	Non-U.S. trust	Jersey, Channel Islands	$130,000,000	7.03%	$0	$24,464,400	$20,035,500	$24,464,400	$138,364,400
Fund IV-A Cayman	Other LPs (aggregate — 5 investors)	Various non-U.S. and U.S. tax-exempt	Various	$320,000,000	17.30%	$0	$60,228,000	$49,305,000	$60,228,000	$340,948,000
Fund IV-A Cayman	Solara Offshore GP Ltd. (GP)	Exempted company (GP)	Cayman Islands	$25,000,000	1.35%	$62,000,000	$4,674,000	$3,847,500	$66,674,000	$90,024,000
Fund IV-A Cayman	SUBTOTAL — Fund IV-A Cayman	$1,850,000,000	100.00%	$62,000,000	$348,000,000	$285,000,000	$410,000,000	$2,032,520,000
Fund IV-B Lux	Kestrel Pacific Insurance Group	Non-U.S. insurance company	Singapore	$216,000,000	17.39%	$0	$39,127,500	$32,161,500	$39,127,500	$221,287,500
Fund IV-B Lux	Stoneharbor European Pension Fund	Non-U.S. pension fund	Netherlands	$194,400,000	15.65%	$0	$35,212,500	$28,942,500	$35,212,500	$199,212,500
Fund IV-B Lux	Valkenberg Family Office GmbH	Non-U.S. family office	Germany	$162,000,000	13.04%	$0	$29,340,000	$24,112,500	$29,340,000	$165,990,000
Fund IV-B Lux	Atlas Nordic Investment Fund	Non-U.S. investment fund	Sweden	$243,000,000	19.57%	$0	$44,032,500	$36,202,500	$44,032,500	$249,132,500
Fund IV-B Lux	Other LPs (aggregate — 4 investors)	Various non-U.S.	Various	$399,600,000	32.17%	$0	$72,382,500	$59,512,500	$72,382,500	$409,582,500
Fund IV-B Lux	Solara Luxembourg Management S.à r.l. (GP)	S.à r.l. (GP)	Luxembourg	$27,000,000	2.17%	$40,000,000	$4,905,000	$4,068,500	$44,905,000	$70,515,000
Fund IV-B Lux	SUBTOTAL — Fund IV-B Lux	$1,242,000,000	100.00%	$40,000,000	$225,000,000	$185,000,000	$265,000,000	$1,315,720,000
Fund V-A Cayman	Nordhaven Sovereign Wealth Fund	Non-U.S. sovereign wealth fund	Kingdom of Nordhaven	$500,000,000	20.41%	$0	$72,455,000	$59,189,000	$72,455,000	$410,155,000
Fund V-A Cayman	Pinnacle State Employees' Retirement System	U.S. public pension fund	State of Pinnacle	$340,000,000	13.88%	$0	$49,274,000	$40,252,000	$49,274,000	$278,874,000
Fund V-A Cayman	Grandview University Endowment	U.S. tax-exempt endowment	Massachusetts	$185,000,000	7.55%	$0	$26,802,500	$21,895,000	$26,802,500	$151,652,500
Fund V-A Cayman	Clearwater Public Employees' Fund	U.S. public pension fund	State of Clearwater	$250,000,000	10.20%	$0	$36,210,000	$29,580,000	$36,210,000	$204,910,000
Fund V-A Cayman	Meridian Capital Insurance Co. Ltd.	Non-U.S. insurance company	Bermuda	$310,000,000	12.65%	$0	$44,907,500	$36,685,000	$44,907,500	$254,107,500
Fund V-A Cayman	Ashford Foundation for Global Development	Non-U.S. charitable foundation	United Kingdom	$200,000,000	8.16%	$0	$28,968,000	$23,664,000	$28,968,000	$163,868,000
Fund V-A Cayman	Other LPs (aggregate — 6 investors)	Various non-U.S. and U.S. tax-exempt	Various	$635,000,000	25.92%	$0	$92,016,000	$75,168,000	$92,016,000	$520,716,000

Fund V-A Cayman	Solara Offshore GP Ltd. (GP)	Exempted company (GP)	Cayman Islands	$30,000,000	1.22%	$65,000,000	$4,331,000	$3,538,000	$69,367,000	$97,517,000
Fund V-A Cayman	SUBTOTAL — Fund V-A Cayman	$2,450,000,000	100.00%	$65,000,000	$355,000,000	$290,000,000	$420,000,000	$2,081,800,000
Fund V-B Lux	Kestrel Pacific Insurance Group	Non-U.S. insurance company	Singapore	$297,000,000	19.93%	$0	$41,255,100	$33,881,000	$41,255,100	$233,375,100
Fund V-B Lux	Stoneharbor European Pension Fund	Non-U.S. pension fund	Netherlands	$270,000,000	18.12%	$0	$37,508,400	$30,804,000	$37,508,400	$212,228,400
Fund V-B Lux	Valkenberg Family Office GmbH	Non-U.S. family office	Germany	$216,000,000	14.49%	$0	$29,994,300	$24,633,000	$29,994,300	$169,734,300
Fund V-B Lux	Atlas Nordic Investment Fund	Non-U.S. investment fund	Sweden	$270,000,000	18.12%	$0	$37,508,400	$30,804,000	$37,508,400	$212,228,400
Fund V-B Lux	Other LPs (aggregate — 3 investors)	Various non-U.S.	Various	$410,400,000	27.54%	$0	$57,047,400	$46,818,000	$57,047,400	$322,727,400
Fund V-B Lux	Solara Luxembourg Management S.à r.l. (GP)	S.à r.l. (GP)	Luxembourg	$27,000,000	1.81%	$38,000,000	$3,748,500	$3,060,000	$41,686,400	$67,236,400
Fund V-B Lux	SUBTOTAL — Fund V-B Lux	$1,490,400,000	100.00%	$38,000,000	$207,000,000	$170,000,000	$245,000,000	$1,217,530,000
GRAND TOTAL — ALL LEGACY VEHICLES	$7,032,400,000	$205,000,000	$1,135,000,000	$930,000,000	$1,340,000,000	$6,647,570,000

[sheet: Post-Reorg Liabilities Summary]

Post-Reorganization Entity	Entity Type	Jurisdiction	Role in Structure	Aggregate Liabilities Assumed (USD)	Recourse Liabilities (USD)	Nonrecourse Liabilities (USD)	Qualified Nonrecourse Financing (USD)	Source of Liabilities
Solara Consolidated Master Fund LP	Delaware LP	Delaware	Master Fund (direct holder of portfolio assets and liabilities)	$1,340,000,000	$205,000,000	$1,135,000,000	$930,000,000	Assumed from Fund IV-A Cayman, Fund IV-B Lux, Fund V-A Cayman, Fund V-B Lux
Solara Consolidated Master Fund GP LLC	Delaware LLC	Delaware	General Partner of Master Fund	$216,350,000	$205,000,000	$11,350,000	$9,300,000	§ 752 allocation as GP — 100% of recourse + 1.00% profit share of nonrecourse
Solara International Feeder (Cayman) LP	Cayman exempted LP	Cayman Islands	Upper-tier feeder (non-U.S. LPs)	$732,575,000	$0	$732,575,000	$600,375,000	Tiered partnership — 64.54% share of Master Fund nonrecourse liabilities
Solara Tax-Exempt Feeder (Cayman) LP	Cayman exempted LP	Cayman Islands	Upper-tier feeder (U.S. tax-exempt LPs)	$391,075,000	$0	$391,075,000	$320,325,000	Tiered partnership — 34.45% share of Master Fund nonrecourse liabilities
Verification — Sum of Partner Allocations	$1,340,000,000	$205,000,000	$1,135,000,000	$930,000,000	Equals Master Fund total liabilities
Total	$1,340,000,000	$205,000,000	$1,135,000,000	$930,000,000

[sheet: Post-Reorg Partner Liability Al]

Ultimate Partner Name

INTERNATIONAL FEEDER LPs

Nordhaven Sovereign Wealth Fund	Non-U.S. sovereign wealth fund	Kingdom of Nordhaven	Int'l Feeder → Master Fund	Fund IV-A Cayman; Fund V-A Cayman	25.63%	16.55%	$0	$187,831,325	$187,831,325	$1,067,831,325
Kestrel Pacific Insurance Group	Non-U.S. insurance company	Singapore	Int'l Feeder → Master Fund	Fund IV-B Lux; Fund V-B Lux	14.93%	9.64%	$0	$109,379,000	$109,379,000	$622,379,000
Meridian Capital Insurance Co. Ltd.	Non-U.S. insurance company	Bermuda	Int'l Feeder → Master Fund	Fund IV-A Cayman; Fund V-A Cayman	16.60%	10.72%	$0	$121,672,000	$121,672,000	$691,672,000
Stoneharbor European Pension Fund	Non-U.S. pension fund	Netherlands	Int'l Feeder → Master Fund	Fund IV-B Lux; Fund V-B Lux	13.51%	8.72%	$0	$98,951,000	$98,951,000	$563,351,000
Valkenberg Family Office GmbH	Non-U.S. family office	Germany	Int'l Feeder → Master Fund	Fund IV-B Lux; Fund V-B Lux	11.00%	7.10%	$0	$80,583,500	$80,583,500	$458,583,500
Atlas Nordic Investment Fund	Non-U.S. investment fund	Sweden	Int'l Feeder → Master Fund	Fund IV-B Lux; Fund V-B Lux	14.93%	9.64%	$0	$109,379,000	$109,379,000	$622,379,000
Ashford Foundation for Global Development	Non-U.S. charitable foundation	United Kingdom	Int'l Feeder → Master Fund	Fund IV-A Cayman; Fund V-A Cayman	11.50%	7.43%	$0	$84,306,675	$84,306,675	$479,306,675
Brightstone Family Trust	Non-U.S. trust	Jersey, Channel Islands	Int'l Feeder → Master Fund	Fund IV-A Cayman	3.79%	2.44%	$0	$27,694,300	$27,694,300	$157,694,300
Other Non-U.S. LPs (aggregate — 8 investors)	Various non-U.S.	Various	Int'l Feeder → Master Fund	Various legacy vehicles	28.11%	18.15%	$0	$205,998,900	$205,998,900	$1,169,998,900
SUBTOTAL — International Feeder	100.00%	64.54%	$0	$732,575,000	$732,575,000

TAX-EXEMPT FEEDER LPs

Pinnacle State Employees' Retirement System	U.S. public pension fund	State of Pinnacle	TE Feeder → Master Fund	Fund IV-A Cayman; Fund V-A Cayman	25.32%	8.72%	$0	$98,974,200	$98,974,200	$558,974,200
Grandview University Endowment	U.S. tax-exempt endowment	Massachusetts	TE Feeder → Master Fund	Fund IV-A Cayman; Fund V-A Cayman	14.93%	5.14%	$0	$58,374,500	$58,374,500	$388,374,500
Clearwater Public Employees' Fund	U.S. public pension fund	State of Clearwater	TE Feeder → Master Fund	Fund IV-A Cayman; Fund V-A Cayman	19.24%	6.63%	$0	$75,222,825	$75,222,825	$425,222,825
Other U.S. Tax-Exempt LPs (aggregate — 5 investors)	Various U.S. tax-exempt	Various U.S.	TE Feeder → Master Fund	Various legacy vehicles	40.51%	13.95%	$0	$158,503,475	$158,503,475	$893,503,475
SUBTOTAL — Tax-Exempt Feeder	100.00%	34.45%	$0	$391,075,000	$391,075,000

GENERAL PARTNER

Solara Consolidated Master Fund GP LLC (GP)	Delaware LLC (GP)	Delaware	Direct — Master Fund GP	N/A (newly formed)	1.00%	1.00%	$205,000,000	$11,350,000	$216,350,000	$271,350,000
SUBTOTAL — GP	1.00%	1.00%	$205,000,000	$11,350,000	$216,350,000
GRAND TOTAL	100.00%	$205,000,000	$1,135,000,000	$1,340,000,000

[sheet: Cover]
Field | Value
Exhibit | E
Title | Schedule of Liabilities and IRC § 752 Analysis
PLR Request Submitted By | Solara Digital Infrastructure LP (EIN 82-4917366)
General Partner | Solara Digital Infrastructure GP LLC (EIN 82-4917365)
Prepared By | Calderwood & Harkness LLP
Engagement Number | 20250527-SDILP-PLR
Date of Submission | August 15, 2025
IRS Office | Office of the Associate Chief Counsel (International), CC:INTL
Secondary Jurisdiction | Office of the Associate Chief Counsel (Passthroughs & Special Industries), CC:PSI
Submission Address | Internal Revenue Service, Attn: CC:INTL, 1111 Constitution Avenue NW, Washington, DC 20224
Aggregate Liabilities Analyzed | $1,340,000,000
Applicable IRC Sections | §§ 752(a), 752(b), 731(a)
Applicable Treasury Regulations | Treas. Reg. §§ 1.752-1, 1.752-1(f), 1.752-2, 1.752-3
EUR/USD Exchange Rate Applied | 1.08
Responsible Partner | Leonard Cross, Calderwood & Harkness LLP, 1900 K Street NW, Suite 1100, Washington, DC 20006
Billing Partner | Sylvia Hartwell, Calderwood & Harkness LLP, 600 Lexington Avenue, 38th Floor, New York, NY 10022
[sheet: Entity Reference]
Entity Full Legal Name | Short Name | Entity Type | Jurisdiction | EIN / Registration No. | Role in Reorganization | Registered Office / Address | General Partner | Status
Solara Digital Partners Fund IV-A (Cayman) LP | Fund IV-A Cayman | Cayman Islands exempted limited partnership | Cayman Islands | 98-6241503 (U.S.); CIMA MF-72491 | Contributing entity (Step 2) | Harborstone Corporate Services Ltd., P.O. Box 2714, 94 Solaris Avenue, George Town, Grand Cayman KY1-1111 | Solara Offshore GP Ltd. | Existing — to be dissolved
Solara Digital Partners Fund IV-B (Luxembourg) SCSp | Fund IV-B Lux | Luxembourg SCSp | Luxembourg | 98-6241571 (U.S.); RCS B 248193 | Contributing entity (Step 3) | 14, rue Jean-Pierre Brasseur, L-1258 Luxembourg | Solara Luxembourg Management S.à r.l. (RCS B 248194) | Existing — to be dissolved
Solara Digital Partners Fund V-A (Cayman) LP | Fund V-A Cayman | Cayman Islands exempted limited partnership | Cayman Islands | 98-7891234 (U.S.); CIMA MF-89103 | Contributing entity (Step 4) | Harborstone Corporate Services Ltd., George Town, Grand Cayman | Solara Offshore GP Ltd. | Existing — to be dissolved
Solara Digital Partners Fund V-B (Luxembourg) SCSp | Fund V-B Lux | Luxembourg SCSp | Luxembourg | 98-7891267 (U.S.); RCS B 271056 | Contributing entity (Step 4) | 14, rue Jean-Pierre Brasseur, L-1258 Luxembourg | Solara Luxembourg Management S.à r.l. | Existing — to be dissolved
Solara Consolidated Master Fund LP | Master Fund | Delaware limited partnership | Delaware | To be assigned | Receiving entity (Steps 2–4) | Capitol Registered Agents Inc., 850 New Burton Road, Suite 201, Dover, DE 19904 | Solara Consolidated Master Fund GP LLC | To be formed (Sept. 15, 2025)
Solara Consolidated Master Fund GP LLC | Master Fund GP | Delaware limited liability company | Delaware | To be assigned | General Partner of Master Fund | Capitol Registered Agents Inc., 850 New Burton Road, Suite 201, Dover, DE 19904 | N/A (managed by Solara Digital Infrastructure GP LLC) | To be formed (Sept. 15, 2025)
Solara Digital Partners Fund IV LP | Fund IV | Delaware limited partnership | Delaware | 85-2103748 | Co-investing fund (no asset transfer) | 1200 Market Street, Suite 3400, Wilmington, DE 19801 | Solara Digital Infrastructure GP LLC (EIN 82-4917365) | Existing — continuing
Solara Digital Partners Fund V LP | Fund V | Delaware limited partnership | Delaware | 88-3467219 | Co-investing fund (no asset transfer) | 1200 Market Street, Suite 3400, Wilmington, DE 19801 | Solara Digital Infrastructure GP LLC (EIN 82-4917365) | Existing — continuing
Solara International Feeder (Cayman) LP | Int'l Feeder | Cayman Islands exempted limited partnership | Cayman Islands | To be assigned | Feeder for non-U.S. LPs (Step 5) | To be established via Harborstone Corporate Services Ltd. | TBD | To be formed (Sept. 15, 2025)
Solara Tax-Exempt Feeder (Cayman) LP | TE Feeder | Cayman Islands exempted limited partnership | Cayman Islands | To be assigned | Feeder for U.S. tax-exempt LPs (Step 5) | To be established via Harborstone Corporate Services Ltd. | TBD | To be formed (Sept. 15, 2025)
Solara Digital Infrastructure LP | Solara LP | Delaware limited partnership | Delaware | 82-4917366 | Sponsor / management platform | 1200 Market Street, Suite 3400, Wilmington, DE 19801 | Solara Digital Infrastructure GP LLC (EIN 82-4917365) | Existing — continuing
Solara Digital Infrastructure GP LLC | Solara GP | Delaware limited liability company | Delaware | 82-4917365 | Ultimate general partner / sponsor GP | 1200 Market Street, Suite 3400, Wilmington, DE 19801 | N/A | Existing — continuing
Solara Offshore GP Ltd. | Offshore GP | Cayman Islands exempted company | Cayman Islands | N/A; CIMA ER-61093 | Legacy GP of Fund IV-A Cayman and Fund V-A Cayman | Harborstone Corporate Services Ltd., George Town, Grand Cayman | N/A | Existing — to be dissolved
Solara Luxembourg Management S.à r.l. | Lux GP | Luxembourg S.à r.l. | Luxembourg | N/A; RCS B 248194 | Legacy GP of Fund IV-B Lux and Fund V-B Lux | 14, rue Jean-Pierre Brasseur, L-1258 Luxembourg | N/A | Existing — to be dissolved
[sheet: Pre-Reorg Liabilities Summary]
Legacy Vehicle | EIN | Fund Size (USD) | FMV of Assets (USD) | Adjusted Tax Basis of Assets (USD) | Built-In Gain (USD) | Total Liabilities (USD) | Recourse Liabilities (USD) | Nonrecourse Liabilities (USD) | Qualified Nonrecourse Financing (USD) | Reorganization Step | Target Contribution Date
Solara Digital Partners Fund IV-A (Cayman) LP | 98-6241503 | $1,850,000,000 | $2,310,000,000 | $1,620,000,000 | $690,000,000 | $410,000,000 | $62,000,000 | $348,000,000 | $285,000,000 | Step 2 | October 1, 2025
Solara Digital Partners Fund IV-B (Luxembourg) SCSp | 98-6241571 | $1,242,000,000 | $1,156,000,000 | $844,600,000 | $311,400,000 | $265,000,000 | $40,000,000 | $225,000,000 | $185,000,000 | Step 3 | October 15, 2025
Solara Digital Partners Fund V-A (Cayman) LP | 98-7891234 | $2,450,000,000 | $2,890,000,000 | $2,340,000,000 | $550,000,000 | $420,000,000 | $65,000,000 | $355,000,000 | $290,000,000 | Step 4 | November 1, 2025
Solara Digital Partners Fund V-B (Luxembourg) SCSp | 98-7891267 | $1,490,400,000 | $1,393,200,000 | $1,231,200,000 | $162,000,000 | $245,000,000 | $38,000,000 | $207,000,000 | $170,000,000 | Step 4 | November 1, 2025
TOTAL | $7,032,400,000 | $7,749,200,000 | $6,035,800,000 | $1,713,400,000 | $1,340,000,000 | $205,000,000 | $1,135,000,000 | $930,000,000
[sheet: Pre-Reorg Partner Liability All]
Legacy Vehicle | Partner Name | Partner Type | Domicile | Committed Capital (USD) | Partnership Interest % | Share of Recourse Liabilities — § 1.752-2 (USD) | Share of Nonrecourse Liabilities — § 1.752-3 (USD) | Share of Qualified Nonrecourse — § 1.752-3(a)(1) (USD) | Total § 752 Liability Share (USD) | Outside Basis Including § 752 Liabilities (USD)
Fund IV-A Cayman | Nordhaven Sovereign Wealth Fund | Non-U.S. sovereign wealth fund | Kingdom of Nordhaven | $380,000,000 | 20.54% | $0 | $71,479,200 | $58,539,000 | $71,479,200 | $404,279,200
Fund IV-A Cayman | Pinnacle State Employees' Retirement System | U.S. public pension fund | State of Pinnacle | $220,000,000 | 11.89% | $0 | $41,377,200 | $33,886,500 | $41,377,200 | $233,977,200
Fund IV-A Cayman | Grandview University Endowment | U.S. tax-exempt endowment | Massachusetts | $145,000,000 | 7.84% | $0 | $27,283,200 | $22,344,000 | $27,283,200 | $154,483,200
Fund IV-A Cayman | Clearwater Public Employees' Fund | U.S. public pension fund | State of Clearwater | $175,000,000 | 9.46% | $0 | $32,920,800 | $26,961,000 | $32,920,800 | $186,270,800
Fund IV-A Cayman | Meridian Capital Insurance Co. Ltd. | Non-U.S. insurance company | Bermuda | $260,000,000 | 14.05% | $0 | $48,894,000 | $40,042,500 | $48,894,000 | $276,694,000
Fund IV-A Cayman | Ashford Foundation for Global Development | Non-U.S. charitable foundation | United Kingdom | $195,000,000 | 10.54% | $0 | $36,679,200 | $30,039,000 | $36,679,200 | $207,479,200
Fund IV-A Cayman | Brightstone Family Trust | Non-U.S. trust | Jersey, Channel Islands | $130,000,000 | 7.03% | $0 | $24,464,400 | $20,035,500 | $24,464,400 | $138,364,400
Fund IV-A Cayman | Other LPs (aggregate — 5 investors) | Various non-U.S. and U.S. tax-exempt | Various | $320,000,000 | 17.30% | $0 | $60,228,000 | $49,305,000 | $60,228,000 | $340,948,000
Fund IV-A Cayman | Solara Offshore GP Ltd. (GP) | Exempted company (GP) | Cayman Islands | $25,000,000 | 1.35% | $62,000,000 | $4,674,000 | $3,847,500 | $66,674,000 | $90,024,000
Fund IV-A Cayman | SUBTOTAL — Fund IV-A Cayman | $1,850,000,000 | 100.00% | $62,000,000 | $348,000,000 | $285,000,000 | $410,000,000 | $2,032,520,000
Fund IV-B Lux | Kestrel Pacific Insurance Group | Non-U.S. insurance company | Singapore | $216,000,000 | 17.39% | $0 | $39,127,500 | $32,161,500 | $39,127,500 | $221,287,500
Fund IV-B Lux | Stoneharbor European Pension Fund | Non-U.S. pension fund | Netherlands | $194,400,000 | 15.65% | $0 | $35,212,500 | $28,942,500 | $35,212,500 | $199,212,500
Fund IV-B Lux | Valkenberg Family Office GmbH | Non-U.S. family office | Germany | $162,000,000 | 13.04% | $0 | $29,340,000 | $24,112,500 | $29,340,000 | $165,990,000
Fund IV-B Lux | Atlas Nordic Investment Fund | Non-U.S. investment fund | Sweden | $243,000,000 | 19.57% | $0 | $44,032,500 | $36,202,500 | $44,032,500 | $249,132,500
Fund IV-B Lux | Other LPs (aggregate — 4 investors) | Various non-U.S. | Various | $399,600,000 | 32.17% | $0 | $72,382,500 | $59,512,500 | $72,382,500 | $409,582,500
Fund IV-B Lux | Solara Luxembourg Management S.à r.l. (GP) | S.à r.l. (GP) | Luxembourg | $27,000,000 | 2.17% | $40,000,000 | $4,905,000 | $4,068,500 | $44,905,000 | $70,515,000
Fund IV-B Lux | SUBTOTAL — Fund IV-B Lux | $1,242,000,000 | 100.00% | $40,000,000 | $225,000,000 | $185,000,000 | $265,000,000 | $1,315,720,000
Fund V-A Cayman | Nordhaven Sovereign Wealth Fund | Non-U.S. sovereign wealth fund | Kingdom of Nordhaven | $500,000,000 | 20.41% | $0 | $72,455,000 | $59,189,000 | $72,455,000 | $410,155,000
Fund V-A Cayman | Pinnacle State Employees' Retirement System | U.S. public pension fund | State of Pinnacle | $340,000,000 | 13.88% | $0 | $49,274,000 | $40,252,000 | $49,274,000 | $278,874,000
Fund V-A Cayman | Grandview University Endowment | U.S. tax-exempt endowment | Massachusetts | $185,000,000 | 7.55% | $0 | $26,802,500 | $21,895,000 | $26,802,500 | $151,652,500
Fund V-A Cayman | Clearwater Public Employees' Fund | U.S. public pension fund | State of Clearwater | $250,000,000 | 10.20% | $0 | $36,210,000 | $29,580,000 | $36,210,000 | $204,910,000
Fund V-A Cayman | Meridian Capital Insurance Co. Ltd. | Non-U.S. insurance company | Bermuda | $310,000,000 | 12.65% | $0 | $44,907,500 | $36,685,000 | $44,907,500 | $254,107,500
Fund V-A Cayman | Ashford Foundation for Global Development | Non-U.S. charitable foundation | United Kingdom | $200,000,000 | 8.16% | $0 | $28,968,000 | $23,664,000 | $28,968,000 | $163,868,000
Fund V-A Cayman | Other LPs (aggregate — 6 investors) | Various non-U.S. and U.S. tax-exempt | Various | $635,000,000 | 25.92% | $0 | $92,016,000 | $75,168,000 | $92,016,000 | $520,716,000
Fund V-A Cayman | Solara Offshore GP Ltd. (GP) | Exempted company (GP) | Cayman Islands | $30,000,000 | 1.22% | $65,000,000 | $4,331,000 | $3,538,000 | $69,367,000 | $97,517,000
Fund V-A Cayman | SUBTOTAL — Fund V-A Cayman | $2,450,000,000 | 100.00% | $65,000,000 | $355,000,000 | $290,000,000 | $420,000,000 | $2,081,800,000
Fund V-B Lux | Kestrel Pacific Insurance Group | Non-U.S. insurance company | Singapore | $297,000,000 | 19.93% | $0 | $41,255,100 | $33,881,000 | $41,255,100 | $233,375,100
Fund V-B Lux | Stoneharbor European Pension Fund | Non-U.S. pension fund | Netherlands | $270,000,000 | 18.12% | $0 | $37,508,400 | $30,804,000 | $37,508,400 | $212,228,400
Fund V-B Lux | Valkenberg Family Office GmbH | Non-U.S. family office | Germany | $216,000,000 | 14.49% | $0 | $29,994,300 | $24,633,000 | $29,994,300 | $169,734,300
Fund V-B Lux | Atlas Nordic Investment Fund | Non-U.S. investment fund | Sweden | $270,000,000 | 18.12% | $0 | $37,508,400 | $30,804,000 | $37,508,400 | $212,228,400
Fund V-B Lux | Other LPs (aggregate — 3 investors) | Various non-U.S. | Various | $410,400,000 | 27.54% | $0 | $57,047,400 | $46,818,000 | $57,047,400 | $322,727,400
Fund V-B Lux | Solara Luxembourg Management S.à r.l. (GP) | S.à r.l. (GP) | Luxembourg | $27,000,000 | 1.81% | $38,000,000 | $3,748,500 | $3,060,000 | $41,686,400 | $67,236,400
Fund V-B Lux | SUBTOTAL — Fund V-B Lux | $1,490,400,000 | 100.00% | $38,000,000 | $207,000,000 | $170,000,000 | $245,000,000 | $1,217,530,000
GRAND TOTAL — ALL LEGACY VEHICLES | $7,032,400,000 | $205,000,000 | $1,135,000,000 | $930,000,000 | $1,340,000,000 | $6,647,570,000
[sheet: Post-Reorg Liabilities Summary]
Post-Reorganization Entity | Entity Type | Jurisdiction | Role in Structure | Aggregate Liabilities Assumed (USD) | Recourse Liabilities (USD) | Nonrecourse Liabilities (USD) | Qualified Nonrecourse Financing (USD) | Source of Liabilities
Solara Consolidated Master Fund LP | Delaware LP | Delaware | Master Fund (direct holder of portfolio assets and liabilities) | $1,340,000,000 | $205,000,000 | $1,135,000,000 | $930,000,000 | Assumed from Fund IV-A Cayman, Fund IV-B Lux, Fund V-A Cayman, Fund V-B Lux
Solara Consolidated Master Fund GP LLC | Delaware LLC | Delaware | General Partner of Master Fund | $216,350,000 | $205,000,000 | $11,350,000 | $9,300,000 | § 752 allocation as GP — 100% of recourse + 1.00% profit share of nonrecourse
Solara International Feeder (Cayman) LP | Cayman exempted LP | Cayman Islands | Upper-tier feeder (non-U.S. LPs) | $732,575,000 | $0 | $732,575,000 | $600,375,000 | Tiered partnership — 64.54% share of Master Fund nonrecourse liabilities
Solara Tax-Exempt Feeder (Cayman) LP | Cayman exempted LP | Cayman Islands | Upper-tier feeder (U.S. tax-exempt LPs) | $391,075,000 | $0 | $391,075,000 | $320,325,000 | Tiered partnership — 34.45% share of Master Fund nonrecourse liabilities
Verification — Sum of Partner Allocations | $1,340,000,000 | $205,000,000 | $1,135,000,000 | $930,000,000 | Equals Master Fund total liabilities
Total | $1,340,000,000 | $205,000,000 | $1,135,000,000 | $930,000,000
[sheet: Post-Reorg Partner Liability Al]
Ultimate Partner Name | Partner Type | Domicile | Investing Through (Post-Reorg) | Previously Invested Through (Pre-Reorg) | Post-Reorg Partnership Interest % in Immediate Entity | Post-Reorg Effective Interest % in Master Fund | Share of Recourse Liabilities (USD) | Share of Nonrecourse Liabilities (USD) | Total Post-Reorg § 752 Liability Share (USD) | Post-Reorg Outside Basis Including § 752 Liabilities (USD)
INTERNATIONAL FEEDER LPs
Nordhaven Sovereign Wealth Fund | Non-U.S. sovereign wealth fund | Kingdom of Nordhaven | Int'l Feeder → Master Fund | Fund IV-A Cayman; Fund V-A Cayman | 25.63% | 16.55% | $0 | $187,831,325 | $187,831,325 | $1,067,831,325
Kestrel Pacific Insurance Group | Non-U.S. insurance company | Singapore | Int'l Feeder → Master Fund | Fund IV-B Lux; Fund V-B Lux | 14.93% | 9.64% | $0 | $109,379,000 | $109,379,000 | $622,379,000
Meridian Capital Insurance Co. Ltd. | Non-U.S. insurance company | Bermuda | Int'l Feeder → Master Fund | Fund IV-A Cayman; Fund V-A Cayman | 16.60% | 10.72% | $0 | $121,672,000 | $121,672,000 | $691,672,000
Stoneharbor European Pension Fund | Non-U.S. pension fund | Netherlands | Int'l Feeder → Master Fund | Fund IV-B Lux; Fund V-B Lux | 13.51% | 8.72% | $0 | $98,951,000 | $98,951,000 | $563,351,000
Valkenberg Family Office GmbH | Non-U.S. family office | Germany | Int'l Feeder → Master Fund | Fund IV-B Lux; Fund V-B Lux | 11.00% | 7.10% | $0 | $80,583,500 | $80,583,500 | $458,583,500
Atlas Nordic Investment Fund | Non-U.S. investment fund | Sweden | Int'l Feeder → Master Fund | Fund IV-B Lux; Fund V-B Lux | 14.93% | 9.64% | $0 | $109,379,000 | $109,379,000 | $622,379,000
Ashford Foundation for Global Development | Non-U.S. charitable foundation | United Kingdom | Int'l Feeder → Master Fund | Fund IV-A Cayman; Fund V-A Cayman | 11.50% | 7.43% | $0 | $84,306,675 | $84,306,675 | $479,306,675
Brightstone Family Trust | Non-U.S. trust | Jersey, Channel Islands | Int'l Feeder → Master Fund | Fund IV-A Cayman | 3.79% | 2.44% | $0 | $27,694,300 | $27,694,300 | $157,694,300
Other Non-U.S. LPs (aggregate — 8 investors) | Various non-U.S. | Various | Int'l Feeder → Master Fund | Various legacy vehicles | 28.11% | 18.15% | $0 | $205,998,900 | $205,998,900 | $1,169,998,900
SUBTOTAL — International Feeder | 100.00% | 64.54% | $0 | $732,575,000 | $732,575,000
TAX-EXEMPT FEEDER LPs
Pinnacle State Employees' Retirement System | U.S. public pension fund | State of Pinnacle | TE Feeder → Master Fund | Fund IV-A Cayman; Fund V-A Cayman | 25.32% | 8.72% | $0 | $98,974,200 | $98,974,200 | $558,974,200
Grandview University Endowment | U.S. tax-exempt endowment | Massachusetts | TE Feeder → Master Fund | Fund IV-A Cayman; Fund V-A Cayman | 14.93% | 5.14% | $0 | $58,374,500 | $58,374,500 | $388,374,500
Clearwater Public Employees' Fund | U.S. public pension fund | State of Clearwater | TE Feeder → Master Fund | Fund IV-A Cayman; Fund V-A Cayman | 19.24% | 6.63% | $0 | $75,222,825 | $75,222,825 | $425,222,825
Other U.S. Tax-Exempt LPs (aggregate — 5 investors) | Various U.S. tax-exempt | Various U.S. | TE Feeder → Master Fund | Various legacy vehicles | 40.51% | 13.95% | $0 | $158,503,475 | $158,503,475 | $893,503,475
SUBTOTAL — Tax-Exempt Feeder | 100.00% | 34.45% | $0 | $391,075,000 | $391,075,000
GENERAL PARTNER
Solara Consolidated Master Fund GP LLC (GP) | Delaware LLC (GP) | Delaware | Direct — Master Fund GP | N/A (newly formed) | 1.00% | 1.00% | $205,000,000 | $11,350,000 | $216,350,000 | $271,350,000
SUBTOTAL — GP | 1.00% | 1.00% | $205,000,000 | $11,350,000 | $216,350,000
GRAND TOTAL | 100.00% | $205,000,000 | $1,135,000,000 | $1,340,000,000

[sheet: Cover]

GENERAL PARTNER

Record

Parties

Dates

Amounts