We expect the exchange to be treated as a taxable sale of your Class A Shares for U.S. federal income tax purposes. A shareholder treating the exchange as a taxable sale would recognize gain or loss equal to the difference between the value of the Brookfield Infrastructure Partners LP units received (at the time of the exchange) and the adjusted tax basis of the Brookfield Infrastructure Corporation Class A shares exchanged. However, the U.S. tax characterization of the exchange depends on your specific facts and circumstances.

Brookfield Infrastructure Corporation Class A shares are listed for trading on the New York Stock Exchange (NYSE) and the Toronto Stock Exchange (TSX) under the symbol BIPC.

Brookfield Infrastructure Corporation began trading on the NYSE and TSX on March 31, 2020.

Our fiscal year-end is December 31.

The transfer agent for Brookfield Infrastructure Corporation is Computershare Trust Company of Canada. Contact information can be found here.

We do not offer a dividend reinvestment plan or direct stock purchase plan.

Dividends on Brookfield Infrastructure Corporation Class A shares are expected to be declared and paid at the same time and in the same amount (on a per-share and unit basis) as distributions are declared and paid on units of Brookfield Infrastructure Partners LP. You can find dividend details in our Dividend section of the website.

See the Tax Information section of the website under Investor Relations.

The quarterly dividend payable on the Brookfield Infrastructure Corporation’s Class A shares are declared in U.S. dollars.

The CUSIP number is 11275Q107 and the ISIN number is CA11275Q1072.

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