SIMMONS PARTNERSHIP HAS THREE PARTNERS, ALL OF WHOM FOLLOW THE CALENDAR YEAR FOR THEIR INDIVIDUAL TAXES. SIMMONS PARTNERSHIP'S YEAR END WILL LIKELY BE

-OCTOBER 31SINCE THAT IS ONLY THREE MONTHS PRIOR TO CALENDAR YEAR END

-THE END OF ANY MONTH DURING THE YEAR

-JANUARY 31 BUT ONLY IF SIMMONS' ACOOUNTING YEAR END IS JANUARY 31

-DECEMBER 31

-NONE OF THE ABOVE