Cedar Fair is a publicly traded partnership and is traded on the New York Stock Exchange under the ticker symbol FUN. Investors interested in purchasing units must make their initial purchase through a broker.

Cedar Fair does not offer a direct purchase program. Investors interested in purchasing units must make their initial purchase through a broker. Once an investor holds an initial 50 units, they are eligible to enroll in the Distribution Reinvestment Program, which gives them the option of making voluntary cash contributions into their account each quarter.

Cedar Fair's eleven amusement parks are Cedar Point, located on Lake Erie between Cleveland and Toledo; Knott's Berry Farm in Buena Park, California, near Los Angeles; Dorney Park & Wildwater Kingdom near Allentown, Pennsylvania; Valleyfair in Shakopee, Minnesota near Minneapolis/St. Paul; Worlds of Fun and Oceans of Fun, located in Kansas City, Missouri; Michigan's Adventure near Muskegon, Michigan; Canada's Wonderland near Toronto, Ontario; Kings Island near Cincinnati, Ohio; Kings Dominion near Richmond, Virginia; Carowinds near Charlotte, North Carolina; and Great America located in Santa Clara, California. The Company's water parks are adjacent to Cedar Point and Knott's Berry Farm. Cedar Fair also owns and operates the Castaway Bay Indoor Waterpark Resort in Sandusky, Ohio, and operates Gilroy Gardens Family Theme Park in Gilroy, California under a management contract.

Cedar Fair is structured as a Master Limited Partnership (MLP), as opposed to a corporation. MLP's are businesses that are taxed at the unitholder level and generally not subject to federal or state income tax. Annual income, gains, losses, deductions or credits of the MLP pass through to its unitholders, and are then allocated to each unitholder based on the number of units held and their acquisition date. This information is presented annually to the unitholder on a Schedule K-1.

The MLP structure is an attractive business form for Cedar Fair because it allows the Partnership to pay out the majority of its earnings to its owners without first paying significant federal and state taxes at the entity level, avoiding what is known in the corporate form as double taxation of earnings. Beginning in 1998, certain eligible partnerships are required to pay a 3.5% excise tax on its gross income in order to retain its MLP status.

A Schedule K-1 is an information reporting tax form similar to the Form 1099 that corporate stockholders receive.

Schedule K-1’s are expected to be mailed by early March of each year. Your yearly K-1 and Tax Information will also be available online in early March. All you need is your social security number or tax ID and the last name or company name on the account to enter the secure K-1 website. If you are unable to access your tax information, please contact our Investor Relations office at 419-627-2233 or investing@cedarfair.com.

Partners receive cash distributions rather than dividends. The cash distributions generally are not taxable as long as the unitholder's tax basis remains above zero. The cash payments a partner receives are considered return of capital.

American Stock Transfer & Trust Company

59 Maiden Lane

New York, NY  10005

(800) 937-5449 Telephone

(718) 236-2641 Fax

www.amstock.com

Cedar Fair does offer a Distribution Reinvestment Program (DRIP). Cedar Fair's transfer agent, American Stock Transfer & Trust Company, is the administrator of the plan. Those wishing to enroll can contact American Stock Transfer & Trust Company at 1-800-278-4353.

In order to participate in the Distribution Reinvestment Program, you must be a registered holder of at least 50 Cedar Fair units. For enrollment information, you may contact our transfer agent, American Stock Transfer & Trust Company at 1-800-278-4353.

You must contact our transfer agent, American Stock Transfer & Trust Company at 1-800-937-5449. Please note: the security replacement fee is 2% of the market value of the shares, plus a $25.00 administrative fee, with a minimum fee of $40.00. There is no fee for reporting the non-receipt of a certificate within 6 months of AST's mailing.

In November of 1997, Cedar Fair had a two-for-one stock split.

Please contact our Investor Relations Department for further information about Cedar Fair.