Company: BEP
Filing Date: 2025-11-12
Form Type: 424B5
Source: 0001193125-25-275856
Chunk: 61

Company: Brookfield Renewable Partners L.P.
Filing Date: 2025-11-12
Form: 424B5
Chunk 61
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olders would be allocated
income which might be distributed to a subsequent LP Unitholder, and such subsequent LP Unitholder would be subject to withholding at the time of distribution. As a result, the subsequent LP Unitholder, and not the LP Unitholder who was allocated
income, would be entitled to claim any available credit with respect to such withholding.

BRELP has invested and will continue to invest
in certain holding entities and operating entities organized in non-U.S. jurisdictions, and income and gain from such investments may be subject to withholding and other taxes in such jurisdictions. If any
such non-U.S. taxes were imposed on income allocable to a U.S. Holder, and such holder were thereafter to dispose of its LP Units prior to the date distributions were made in respect of such

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income, under applicable provisions of the Code and Treasury Regulations, the LP Unitholder to whom such income was allocated (and not the LP Unitholder to whom distributions were ultimately made) would, subject to other applicable limitations, be the party permitted to claim a credit for such non-U.S.taxes for U.S. federal income tax purposes. Thus, an LP Unitholder may be affected either favorably or adversely by the foregoing rules. Complex rules may, depending on an LP Unitholder’s particular circumstances, limit the availability or use of foreign tax credits, and LP Unitholders are urged to consult their own tax advisers regarding all aspects of foreign tax credits. Nominee Reporting Persons who hold an interest in the Partnership as a nominee for another person may be required to furnish to the Partnership:

| i) | the name, address and taxpayer identification number of the beneficial owner and the nominee; |

| ii) | whether the beneficial owner is (a) a person that is not a U.S. person, (b) a foreign government, an                              
 international organization, or any wholly-owned agency or instrumentality of either of the foregoing, or (c) a tax-exempt entity; |

| iii) | the amount and description of LP Units held, acquired, or transferred for the beneficial owner; and |

| iv) | specific information including the dates of acquisitions and transfers, means of acquisitions and transfers, 
 and acquisition cost for purchases, as well as the amount of net proceeds from sales.                        |

Brokers and financial institutions may be required to furnish additional information, including whether they are U.S. persons and specific information on LP Units they acquire, hold, or transfer for their own