DESCRIPTION OF BUSINESS AND OTHER DISCLOSURES CSTs Merger Agreement Under the terms of the Merger Agreement, Circle K Stores Inc. will, through its acquisition of CST, control CSTs interest in the General Partner and CSTs 19.8% limited partner interest in CrossAmerica as well as own all of the IDRs. The transaction is subject to the receipt of regulatory approvals in the United States and Canada. The transaction is currently expected to close in the second quarter of 2017. Description of Business On October1, 2014, CST completed the GP Purchase and the IDR Purchase. After the GP Purchase, the name of Lehigh Gas Partners LP was changed to CrossAmerica Partners LP and the name of our General Partner was changed from Lehigh Gas GP LLC to CrossAmerica GP LLC. The General Partner manages our operations and business activities. The General Partner is managed and operated by the executive officers of the General Partner, under the oversight of the Board. As a result of the GP Purchase, CST controls the General Partner and has the right to appoint all members of the Board. Our business consists of:  the wholesale distribution of motor fuels;  the retail distribution of motor fuels to end customers at retail sites operated by commission agents or us;  the owning or leasing of retail sites used in the retail distribution of motor fuels and, in turn, generating rental income from the lease or sublease of the retail sites; and  the operation of retail sites. The financial statements reflect the consolidated results of the Partnership and its wholly owned subsidiaries. Our primary operations are conducted by the following consolidated wholly owned subsidiaries:  LGW, which distributes motor fuels on a wholesale basis and generates qualified income under Section 7704(d) of the Internal Revenue Code;  LGPR, which functions as our real estate holding company and holds the assets that generate rental income that is qualifying under Section 7704(d) of the Internal Revenue Code; and  LGWS, which owns and leases (or lease