<SEC-DOCUMENT>0000950123-11-037056.txt : 20110420
<SEC-HEADER>0000950123-11-037056.hdr.sgml : 20110420
<ACCEPTANCE-DATETIME>20110420080029
ACCESSION NUMBER:		0000950123-11-037056
CONFORMED SUBMISSION TYPE:	DEF 14A
PUBLIC DOCUMENT COUNT:		4
CONFORMED PERIOD OF REPORT:	20110518
FILED AS OF DATE:		20110420
DATE AS OF CHANGE:		20110420
EFFECTIVENESS DATE:		20110420

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			CVR ENERGY INC
		CENTRAL INDEX KEY:			0001376139
		STANDARD INDUSTRIAL CLASSIFICATION:	PETROLEUM REFINING [2911]
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			DE

	FILING VALUES:
		FORM TYPE:		DEF 14A
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-33492
		FILM NUMBER:		11769468

	BUSINESS ADDRESS:	
		STREET 1:		2277 PLAZA DRIVE
		STREET 2:		SUITE 500
		CITY:			SUGAR LAND
		STATE:			TX
		ZIP:			77479
		BUSINESS PHONE:		(281) 207-7711

	MAIL ADDRESS:	
		STREET 1:		2277 PLAZA DRIVE
		STREET 2:		SUITE 500
		CITY:			SUGAR LAND
		STATE:			TX
		ZIP:			77479
</SEC-HEADER>
<DOCUMENT>
<TYPE>DEF 14A
<SEQUENCE>1
<FILENAME>y90732def14a.htm
<DESCRIPTION>DEF 14A
<TEXT>
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<TITLE>def14a</TITLE>
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<H5 align="left" style="page-break-before:always"><A HREF="#Y90732tocpage">Table of Contents</A></H5><P>

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<DIV align="center" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <B>UNITED STATES</B>
</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <B>SECURITIES AND EXCHANGE COMMISSION</B>
</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <B>Washington,&#160;D.C. 20549</B>
</DIV>

<DIV style="margin-top: 5pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <B>SCHEDULE&#160;14A</B>
</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <B>(Rule 14a-101)</B>
</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <B>SCHEDULE 14A INFORMATION</B>
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <B>Proxy Statement Pursuant to Section&#160;14(a) of the
    Securities<BR>
    Exchange Act of 1934 (Amendment No.&#160;&#160;&#160;)</B>
</DIV>

<DIV style="margin-top: 9pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    Filed by the Registrant
    <FONT style="font-family: Wingdings; font-variant: normal">&#254;
    </FONT>
</DIV>

<DIV style="margin-top: 3pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    Filed by a Party other than the Registrant
    <FONT style="font-family: Wingdings; font-variant: normal">&#111;
    </FONT>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    Check the appropriate box:
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <FONT style="font-family: Wingdings; font-variant: normal">&#111;</FONT>
    Preliminary Proxy Statement
</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <FONT style="font-family: Wingdings; font-variant: normal">&#111;</FONT>
    Confidential, for Use of the Commission Only (as permitted by
    <FONT style="white-space: nowrap">Rule&#160;14a-6(e)(2))</FONT>
</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <FONT style="font-family: Wingdings; font-variant: normal">&#254;</FONT>
    Definitive Proxy Statement
</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <FONT style="font-family: Wingdings; font-variant: normal">&#111;</FONT>
    Definitive Additional Materials
</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <FONT style="font-family: Wingdings; font-variant: normal">&#111;</FONT>
    Soliciting Material Pursuant to
    <FONT style="white-space: nowrap">&#167;240.14a-12</FONT>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    CVR Energy, Inc.
</DIV>

<DIV style="font-size: 1pt; margin-left: 0%; width: 100%;  align: left; border-bottom: 1pt solid #000000"></DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <FONT style="font-size: 8pt">(Name of Registrant as Specified In
    Its Charter)
    </FONT>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">

</DIV>

<DIV style="font-size: 1pt; margin-left: 0%; width: 100%;  align: left; border-bottom: 1pt solid #000000"></DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <FONT style="font-size: 8pt">(Name of Person(s) Filing Proxy
    Statement, if other than the Registrant)
    </FONT>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    Payment of Filing Fee (Check the appropriate box):
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <FONT style="font-family: Wingdings; font-variant: normal">&#254;</FONT>
    No fee required.
</DIV>

<DIV style="margin-top: 3pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <FONT style="font-family: Wingdings; font-variant: normal">&#111;</FONT>
    Fee computed on table below per Exchange Act
    <FONT style="white-space: nowrap">Rules&#160;14a-6(i)(1)</FONT>
    and 0-11.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0">

<TR>
    <TD width="4%"></TD>
    <TD width="96%"></TD>
</TR>

<TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <TD>    (1)&#160;&#160;</TD>
    <TD align="left">
    Title of each class of securities to which transaction applies:
</TD>
</TR>

</TABLE>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV style="font-size: 8pt; margin-left: 4%; width: 100%;  align: left; border-bottom: 1pt solid #000000"></DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0">

<TR>
    <TD width="4%"></TD>
    <TD width="96%"></TD>
</TR>

<TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <TD>    (2)&#160;&#160;</TD>
    <TD align="left">
    Aggregate number of securities to which transaction applies:
</TD>
</TR>

</TABLE>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV style="font-size: 8pt; margin-left: 4%; width: 100%;  align: left; border-bottom: 1pt solid #000000"></DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0">

<TR>
    <TD width="4%"></TD>
    <TD width="96%"></TD>
</TR>

<TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <TD>    (3)&#160;&#160;</TD>
    <TD align="left">
    Per unit price or other underlying value of transaction computed
    pursuant to Exchange Act
    <FONT style="white-space: nowrap">Rule&#160;0-11</FONT>
    (set forth the amount on which the filing fee is calculated and
    state how it was determined):
</TD>
</TR>

</TABLE>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV style="font-size: 8pt; margin-left: 4%; width: 100%;  align: left; border-bottom: 1pt solid #000000"></DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0">

<TR>
    <TD width="4%"></TD>
    <TD width="96%"></TD>
</TR>

<TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <TD>    (4)&#160;&#160;</TD>
    <TD align="left">
    Proposed maximum aggregate value of transaction:
</TD>
</TR>

</TABLE>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV style="font-size: 8pt; margin-left: 4%; width: 100%;  align: left; border-bottom: 1pt solid #000000"></DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0">

<TR>
    <TD width="4%"></TD>
    <TD width="96%"></TD>
</TR>

<TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <TD>    (5)&#160;&#160;</TD>
    <TD align="left">
    Total fee paid:
</TD>
</TR>

</TABLE>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV style="font-size: 8pt; margin-left: 4%; width: 100%;  align: left; border-bottom: 1pt solid #000000"></DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0">

<TR>
    <TD width="3%"></TD>
    <TD width="97%"></TD>
</TR>

<TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <TD>    <FONT style="font-family: Wingdings; font-variant: normal">&#111;</FONT>&#160;&#160;
</TD>
    <TD align="left">    Fee paid previously with preliminary materials.
</TD>
</TR>


<TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <TD>    <FONT style="font-family: Wingdings; font-variant: normal">&#111;</FONT>&#160;&#160;
</TD>
    <TD align="left">    Check box if any part of the fee is offset as provided by
    Exchange Act
    <FONT style="white-space: nowrap">Rule&#160;0-11(a)(2)</FONT>
    and identify the filing for which the offsetting fee was paid
    previously. Identify the previous filing by registration
    statement number, or the Form or Schedule and the date of its
    filing.
</TD>
</TR>

</TABLE>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0">

<TR>
    <TD width="4%"></TD>
    <TD width="96%"></TD>
</TR>

<TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <TD>    (1)&#160;&#160;</TD>
    <TD align="left">
    Amount Previously Paid:
</TD>
</TR>

</TABLE>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV style="font-size: 8pt; margin-left: 4%; width: 100%;  align: left; border-bottom: 1pt solid #000000"></DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0">

<TR>
    <TD width="4%"></TD>
    <TD width="96%"></TD>
</TR>

<TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <TD>    (2)&#160;&#160;</TD>
    <TD align="left">
    Form, Schedule or Registration Statement No.:
</TD>
</TR>

</TABLE>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV style="font-size: 8pt; margin-left: 4%; width: 100%;  align: left; border-bottom: 1pt solid #000000"></DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0">

<TR>
    <TD width="4%"></TD>
    <TD width="96%"></TD>
</TR>

<TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <TD>    (3)&#160;&#160;</TD>
    <TD align="left">
    Filing Party:
</TD>
</TR>

</TABLE>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV style="font-size: 8pt; margin-left: 4%; width: 100%;  align: left; border-bottom: 1pt solid #000000"></DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0">

<TR>
    <TD width="4%"></TD>
    <TD width="96%"></TD>
</TR>

<TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <TD>    (4)&#160;&#160;</TD>
    <TD align="left">
    Date Filed:
</TD>
</TR>

</TABLE>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV style="font-size: 8pt; margin-left: 4%; width: 100%;  align: left; border-bottom: 1pt solid #000000"></DIV>
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<H5 align="left" style="page-break-before:always"><A HREF="#Y90732tocpage">Table of Contents</A></H5><P>

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<DIV align="center" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <IMG src="y90732y9073201.gif" alt="(CVR ENERGY)">
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="right" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    April&#160;20, 2011
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    To the Stockholders of CVR Energy, Inc.:
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    You are cordially invited to attend the 2011 Annual Meeting of
    Stockholders of CVR Energy, Inc., on Wednesday, May&#160;18,
    2011 at 10:00&#160;a.m. (Central Time) at the Sugar Land
    Marriott Town Square Hotel, 16090 City Walk, Sugar Land, TX
    77479. The accompanying Notice of 2011 Annual Meeting of
    Stockholders and Proxy Statement (the &#147;Proxy
    Statement&#148;) describe the items to be considered and acted
    upon by the stockholders at the meeting.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    Whether or not you are able to attend, it is important that your
    shares be represented at the meeting. Accordingly, we ask that
    you please complete, sign, date and return the enclosed proxy
    card in the envelope provided at your earliest convenience.
    Alternatively, you can vote your proxy by telephone by following
    the instructions on the enclosed proxy card. If you attend the
    meeting, you may revoke your proxy, if you wish, and vote
    personally.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    Along with the attached Proxy Statement, we are also sending you
    the CVR Energy 2010 Annual Report, which includes our 2010
    Annual Report on
    <FONT style="white-space: nowrap">Form&#160;10-K</FONT>
    and financial statements.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    As the representation of stockholders at the meeting is very
    important, we thank you in advance for your participation.
</DIV>

<DIV style="margin-top: 24pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 49%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    Sincerely yours,
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 49%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <IMG src="y90732y9073202.gif" alt="SIGNATURE">
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 49%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">

</DIV>

<DIV align="left" style="margin-left: 49%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    John J. Lipinski<BR>
    Chairman of the Board of Directors,<BR>
    Chief Executive Officer and President
</DIV>
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<H5 align="left" style="page-break-before:always"><A HREF="#Y90732tocpage">Table of Contents</A></H5><P>

<DIV style="width: 87%; margin-left: 6%"><!-- BEGIN PAGE WIDTH -->
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<DIV style="margin-top: 18pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <B><FONT style="font-family: 'Times New Roman', Times">CVR
    ENERGY, INC.<BR>
    2277 Plaza Drive, Suite&#160;500<BR>
    Sugar Land, Texas 77479<BR>
    <FONT style="white-space: nowrap">(281)&#160;207-3200</FONT><BR>
    <U>www.cvrenergy.com</U></FONT></B>
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<CENTER style="font-size: 1pt; width: 18%; border-bottom: 1pt solid #000000"></CENTER>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <B><FONT style="font-size: 12pt">NOTICE OF 2011 ANNUAL MEETING
    OF STOCKHOLDERS</FONT></B>
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<CENTER style="font-size: 1pt; width: 18%; border-bottom: 1pt solid #000000"></CENTER>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    NOTICE IS HEREBY GIVEN that the 2011 Annual Meeting (the
    &#147;Annual Meeting&#148;) of Stockholders of CVR Energy, Inc.
    (&#147;CVR Energy&#148;) will be held on Wednesday, May&#160;18,
    2011 at 10:00&#160;a.m. (Central Time), at the Sugar Land
    Marriott Town Square Hotel, 16090 City Walk, Sugar Land, TX
    77479 to consider and vote upon the following matters:
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 4%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    1.&#160;Election of CVR Energy&#146;s nominees for nine
    directors, each to serve a one-year term expiring upon the 2012
    Annual Meeting of Stockholders or until their successor has been
    duly elected and qualified;
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 4%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    2.&#160;Ratification of the Audit Committee&#146;s selection of
    KPMG LLP as CVR Energy&#146;s independent registered public
    accounting firm for the fiscal year ending December&#160;31,
    2011;
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 4%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    3.&#160;A non-binding, advisory vote on named executive officer
    compensation
    <FONT style="white-space: nowrap">(&#147;Say-on-Pay&#148;);</FONT>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 4%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    4.&#160;A non-binding, advisory vote on the frequency of future
    <FONT style="white-space: nowrap">Say-on-Pay</FONT>
    voting;
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 4%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    5.&#160;Approval of the performance incentive plan;&#160;and
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 4%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    6.&#160;Transaction of such other business as may properly come
    before the meeting or any adjournments or postponements thereof.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    Only stockholders of record as of the close of business on
    March&#160;21, 2011 will be entitled to notice of, and to vote
    at, the Annual Meeting and any adjournments or postponements
    thereof. A list of stockholders entitled to vote at the meeting
    will be available for inspection during normal business hours
    beginning May&#160;6, 2011 at CVR Energy&#146;s offices at 2277
    Plaza Drive, Suite&#160;500, Sugar Land, Texas 77479. <B>Whether
    or not you plan to attend the meeting, please complete, sign,
    date and return the enclosed proxy card in the envelope provided
    to ensure that your shares of common stock are represented at
    the meeting. </B>You may also vote your shares by telephone by
    following the instructions on the enclosed proxy card. If you
    attend the meeting in person, you may vote your shares of common
    stock at the meeting, even if you have previously sent in your
    proxy.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <B>Important Notice Regarding the Availability of Proxy
    Materials for the Stockholder Meeting To Be Held on May&#160;18,
    2011</B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    Our Proxy Statement and the CVR Energy 2010 Annual Report, which
    includes our 2010 Annual Report on
    <FONT style="white-space: nowrap">Form&#160;10-K</FONT>
    and financial statements, are available at
    <U><FONT style="white-space: nowrap">http://annualreport.cvrenergy.com</FONT></U>.
</DIV>

<DIV style="margin-top: 24pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 49%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    By Order of the Board of Directors,
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 49%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <IMG src="y90732y9073203.gif" alt="-s- Edmund S. Gross">
</DIV>

<DIV align="left" style="margin-left: 49%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    Edmund S. Gross<BR>
    Senior Vice President, General Counsel<BR>
    and Secretary
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    Sugar Land, Texas
</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    April&#160;20, 2011
</DIV>

<DIV style="margin-top: 3pt; font-size: 1pt">&nbsp;</DIV>

<DIV style="margin-top: 18pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <B><FONT style="font-family: 'Times New Roman', Times">If you
    vote by telephone, you do not need to return your proxy
    card.</FONT></B>
</DIV>
<!-- XBRL Pagebreak Begin -->

<P align="left" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">

</DIV><!-- END PAGE WIDTH -->
<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV style="width: 87%; margin-left: 6%"><!-- BEGIN PAGE WIDTH -->
<!-- XBRL Pagebreak End -->

<DIV style="margin-top: 18pt; font-size: 1pt">&nbsp;</DIV>
<DIV align="left">
<!-- TOC -->
</DIV>

<DIV align="left">
<A name="Y90732tocpage"></A>
</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <B><FONT style="font-family: 'Times New Roman', Times">CVR
    ENERGY, INC.<BR>
    2277 Plaza Drive, Suite&#160;500<BR>
    Sugar Land, Texas 77479<BR>
    <FONT style="white-space: nowrap">(281)&#160;207-3200</FONT><BR>
    www.cvrenergy.com</FONT></B>
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<CENTER style="font-size: 1pt; width: 18%; border-bottom: 1pt solid #000000"></CENTER>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <B><FONT style="font-family: 'Times New Roman', Times">PROXY
    STATEMENT</FONT></B>
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<CENTER style="font-size: 1pt; width: 18%; border-bottom: 1pt solid #000000"></CENTER>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <B><FONT style="font-family: 'Times New Roman', Times">TABLE OF
    CONTENTS</FONT></B>
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<TABLE border="0" width="100%" align="center" cellpadding="0" cellspacing="0" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
<!-- Table Width Row BEGIN -->
<TR style="font-size: 1pt" valign="bottom">
    <TD width="95%">&nbsp;</TD>	<!-- colindex=01 type=maindata -->
    <TD width="2%">&nbsp;</TD>	<!-- colindex=02 type=gutter -->
    <TD width="3%">&nbsp;</TD>	<!-- colindex=02 type=maindata -->
</TR>
<!-- Table Width Row END -->
<!-- TableOutputHead -->
<!-- TableOutputBody -->
<TR valign="bottom">
<TD align="left" valign="bottom">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    <A HREF='#Y90732101'>Information About The Annual Meeting and
    Voting</A>
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    1
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="bottom">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    <A HREF='#Y90732102'>Information About The Annual Report</A>
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    6
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="bottom">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    <A HREF='#Y90732103'>Proposal&#160;1&#160;&#151; Election of
    Directors</A>
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    7
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="bottom">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    <A HREF='#Y90732104'>Proposal&#160;2&#160;&#151; Ratify the Audit
    Committee&#146;s Selection of KPMG LLP</A>
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    8
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="bottom">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    <A HREF='#Y90732105'>Proposal&#160;3&#160;&#151; Non-binding, Advisory
    Vote on Named Executive Officer Compensation
    <FONT style="white-space: nowrap">(&#147;Say-on-Pay&#148;)</FONT></A>
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    9
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="bottom">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    <A HREF='#Y90732106'>Proposal&#160;4&#160;&#151; Non-binding, Advisory
    Vote on the Frequency of Future
    <FONT style="white-space: nowrap">Say-on-Pay</FONT>
    Voting</A>
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    10
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="bottom">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    <A HREF='#Y90732107'>Proposal&#160;5&#160;&#151; Approval of the
    Performance Incentive Plan</A>
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    11
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="bottom">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    <A HREF='#Y90732108'>Members of and Nominees to our Board</A>
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    15
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="bottom">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    <A HREF='#Y90732109'>Corporate Governance</A>
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    18
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="bottom">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    <A HREF='#Y90732110'>Director Compensation for 2010</A>
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    25
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="bottom">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    <A HREF='#Y90732111'>Securities Ownership of Certain Beneficial Owners
    and Officers and Directors</A>
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    27
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="bottom">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    <A HREF='#Y90732112'>Section&#160;16(a) Beneficial Ownership Reporting
    Compliance</A>
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    32
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="bottom">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    <A HREF='#Y90732113'>Compensation Discussion and Analysis</A>
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    34
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="bottom">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    <A HREF='#Y90732114'>Compensation Committee Report</A>
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    42
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="bottom">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    <A HREF='#Y90732115'>Compensation of Executive Officers</A>
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    43
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="bottom">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    <A HREF='#Y90732116'>Certain Relationships and Related Party
    Transactions</A>
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    57
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="bottom">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    <A HREF='#Y90732117'>Audit Committee Report</A>
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    73
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="bottom">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    <A HREF='#Y90732118'>Fees Paid to the Independent Registered Public
    Accounting Firm</A>
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    75
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="bottom">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    <A HREF='#Y90732119'>Stockholder Proposals</A>
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    76
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="bottom">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    <A HREF='#Y90732121'>Other Matters</A>
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    77
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="bottom">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    <A HREF='#Y90732122'>Appendix A</A>
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    A-1
</TD>
</TR>
</TABLE>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">

</DIV>

<DIV align="left">
<!-- /TOC -->
</DIV>
<!-- XBRL Pagebreak Begin -->

<P align="left" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">

</DIV><!-- END PAGE WIDTH -->
<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always"><A HREF="#Y90732tocpage">Table of Contents</A></H5><P>

<DIV style="width: 87%; margin-left: 6%"><!-- BEGIN PAGE WIDTH -->
<!-- XBRL Pagebreak End -->

<DIV align="center" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <B><FONT style="font-family: 'Times New Roman', Times">PROXY
    STATEMENT FOR CVR ENERGY, INC.<BR>
    2011 ANNUAL MEETING OF STOCKHOLDERS</FONT></B>
</DIV>

<A name='Y90732101'>
<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <B><FONT style="font-family: 'Times New Roman', Times">INFORMATION
    ABOUT THE ANNUAL MEETING AND VOTING</FONT></B>
</DIV>
</A>
<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <B><FONT style="font-family: 'Times New Roman', Times">Why did I
    receive this proxy statement?</FONT></B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    We are providing this proxy statement (&#147;Proxy
    Statement&#148;) in connection with the solicitation by the
    Board of Directors (&#147;Board&#148;) of CVR Energy, Inc.
    (&#147;CVR Energy,&#148; the &#147;Company,&#148;
    &#147;we,&#148; &#147;us&#148; or &#147;our&#148;) of proxies to
    be voted at our 2011 Annual Meeting of Stockholders and at any
    adjournment or postponement thereof (&#147;Annual Meeting&#148;).
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    This Proxy Statement describes the matters on which we would
    like you to vote and provides information on those matters so
    that you can make an informed decision.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    The Notice of 2011 Annual Meeting, this Proxy Statement, the
    form of proxy card and the voting instructions are being mailed
    starting April&#160;20, 2011.
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <B><FONT style="font-family: 'Times New Roman', Times">What
    proposals will be voted on at the Annual Meeting?</FONT></B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    There are five proposals scheduled to be voted on at the Annual
    Meeting:
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0">

<TR>
    <TD width="4%"></TD>
    <TD width="2%"></TD>
    <TD width="94%"></TD>
</TR>

<TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    the election of nine directors;
</TD>
</TR>


<TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    the ratification of the selection of KPMG LLP (&#147;KPMG&#148;)
    as CVR Energy&#146;s independent registered public accounting
    firm for 2011;
</TD>
</TR>


<TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    a non-binding, advisory vote on named executive officer
    compensation
    <FONT style="white-space: nowrap">(&#147;Say-on-Pay&#148;);</FONT>
</TD>
</TR>


<TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    a non-binding, advisory vote on the frequency of future
    <FONT style="white-space: nowrap">Say-on-Pay</FONT>
    voting;&#160;and
</TD>
</TR>


<TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    approval of the performance incentive plan.
</TD>
</TR>

</TABLE>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <B><FONT style="font-family: 'Times New Roman', Times">What is
    our Board&#146;s voting recommendation?</FONT></B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    Our Board recommends that you vote your shares:
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0">

<TR>
    <TD width="4%"></TD>
    <TD width="2%"></TD>
    <TD width="94%"></TD>
</TR>

<TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    &#147;FOR&#148; the election of each of the nine nominees to the
    Board;
</TD>
</TR>


<TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    &#147;FOR&#148; the ratification of the selection of KPMG as CVR
    Energy&#146;s independent registered public accounting firm for
    2011;
</TD>
</TR>


<TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    &#147;FOR&#148; approval of a non-binding, advisory vote on
    named executive officer compensation
    <FONT style="white-space: nowrap">(&#147;Say-on-Pay&#148;);</FONT>
</TD>
</TR>


<TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    For every &#147;3 YEARS&#148; regarding the non-binding,
    advisory vote on the frequency of future
    <FONT style="white-space: nowrap">Say-on-Pay</FONT>
    voting;&#160;and
</TD>
</TR>


<TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    &#147;FOR&#148; the approval of the performance incentive plan.
</TD>
</TR>

</TABLE>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <B><FONT style="font-family: 'Times New Roman', Times">Who is
    entitled to vote at the Annual Meeting?</FONT></B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    Holders of CVR Energy common stock at the close of business on
    March&#160;21, 2011 (the &#147;Record Date&#148;) are entitled
    to receive the Notice of 2011 Annual Meeting and to vote their
    shares at the Annual Meeting. On that date, there were
    86,413,781&#160;shares of CVR Energy common stock outstanding.
    CVR Energy common stock is our only class of voting stock issued
    and outstanding.
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <B><FONT style="font-family: 'Times New Roman', Times">How many
    votes do I have?</FONT></B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    You will have one vote for every share of CVR Energy common
    stock that you owned at the close of business on the Record Date.
</DIV>
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    <BR>
    1
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<DIV style="width: 87%; margin-left: 6%"><!-- BEGIN PAGE WIDTH -->
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<DIV align="left" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <B><FONT style="font-family: 'Times New Roman', Times">What is
    the difference between holding shares as a stockholder of record
    and as a beneficial owner?</FONT></B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    If your shares are registered directly in your name with CVR
    Energy&#146;s transfer agent, American Stock
    Transfer&#160;&#038; Trust&#160;Company, you are considered the
    &#147;stockholder of record&#148; with respect to those shares.
    The Notice of 2011 Annual Meeting, this Proxy Statement, the
    proxy card and our annual report for the year ended
    December&#160;31, 2010 (the &#147;2010 Annual Report&#148;) have
    been sent directly to you by American Stock Transfer&#160;&#038;
    Trust&#160;Company.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    If your shares are held in a stock brokerage account or by a
    bank or other nominee, you are considered the &#147;beneficial
    owner&#148; with respect to those shares. These shares are
    sometimes referred to as being held &#147;in street name.&#148;
    The Notice of 2011 Annual Meeting, this Proxy Statement, the
    proxy card and the 2010 Annual Report have been forwarded to you
    by your broker, bank or other holder of record who is considered
    the stockholder of record with respect to those shares. As the
    beneficial owner, you have the right to direct your broker, bank
    or other nominee on how to vote your shares by using the voting
    instruction card included in the mailing or by following the
    instructions on the voting instruction card for voting by
    telephone.
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <B><FONT style="font-family: 'Times New Roman', Times">How do I
    vote?</FONT></B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    You may vote using any of the following methods:
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 2%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <B><I><FONT style="font-family: 'Times New Roman', Times">By
    mail</FONT></I></B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    Be sure to complete, sign and date the proxy card or voting
    instruction card and return it in the prepaid envelope. If you
    are a stockholder of record and you return your signed proxy
    card but do not indicate your voting preferences, the persons
    named in the proxy card will vote the shares represented by that
    proxy as recommended by our Board.
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 2%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <B><I><FONT style="font-family: 'Times New Roman', Times">By
    telephone</FONT></I></B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    Instead of submitting your vote by mail on the enclosed proxy
    card, you may be able to vote by telephone. Please note that
    there are separate telephone arrangements depending on whether
    you are a stockholder of record (that is, if you hold your stock
    in your own name) or you are a beneficial owner and hold your
    shares in street name (that is, if your stock is held in the
    name of your broker, bank or other nominee).
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    If you are a stockholder of record, you may vote by telephone by
    following the instructions provided on your proxy card. If you
    are a beneficial owner but not the record owner since you hold
    your shares in street name, you will need to contact your
    broker, bank or other nominee to determine whether you will be
    able to vote by telephone.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    The telephone voting procedures are designed to authenticate
    stockholders&#146; identities, to allow stockholders to give
    their voting instructions and to confirm the stockholders&#146;
    instructions have been recorded properly.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    Whether or not you plan to attend the Annual Meeting, we urge
    you to vote. Returning the proxy card or voting by telephone
    will not affect your right to attend the Annual Meeting and vote
    in person.
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 2%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <B><I><FONT style="font-family: 'Times New Roman', Times">In
    person at the Annual Meeting</FONT></I></B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    All stockholders may vote in person by ballot at the Annual
    Meeting. You may also be represented by another person at the
    Annual Meeting by executing a proper proxy designating that
    person. If you are a beneficial owner of shares but not the
    record holder, you must obtain a legal proxy from your broker,
    bank or other nominee and present that legal proxy to the
    inspectors of election with your ballot to be able to vote at
    the Annual Meeting.
</DIV>
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    <BR>
    2
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<DIV style="width: 87%; margin-left: 6%"><!-- BEGIN PAGE WIDTH -->
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<DIV align="left" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <B><FONT style="font-family: 'Times New Roman', Times">What can
    I do if I change my mind after I vote?</FONT></B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    If you are a stockholder of record, you can revoke your proxy
    before it is exercised by:
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0">

<TR>
    <TD width="4%"></TD>
    <TD width="2%"></TD>
    <TD width="94%"></TD>
</TR>

<TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    written notice of revocation to the Company&#146;s Secretary at
    CVR Energy, Inc., 2277 Plaza Drive, Suite&#160;500, Sugar Land,
    Texas 77479;
</TD>
</TR>


<TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    timely delivery of a valid, later-dated proxy or a later-dated
    vote by telephone;&#160;or
</TD>
</TR>


<TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    attending the Annual Meeting and voting in person by ballot.
</TD>
</TR>

</TABLE>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    If you are a beneficial owner of shares but not the record
    holder, you may submit new voting instructions by contacting
    your broker, bank or other nominee. You may also vote in person
    at the Annual Meeting if you obtain a legal proxy as described
    in the answer to the previous question. All shares that have
    been properly voted and not revoked will be voted at the Annual
    Meeting.
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <B><FONT style="font-family: 'Times New Roman', Times">How can I
    attend the Annual Meeting?</FONT></B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    You are entitled to attend the Annual Meeting only if you were a
    stockholder of record as of the Record Date or you hold a valid
    proxy for the Annual Meeting as described in the previous
    questions. Since seating is limited, admission to the meeting
    will be on a first-come, first-served basis. You should be
    prepared to present photo identification for admittance. If you
    are not a stockholder of record but hold shares as a beneficial
    owner, you should provide proof of beneficial ownership as of
    the Record Date, such as your most recent account statement
    prior to March&#160;21, 2011, a copy of the voting instruction
    card provided by your broker, bank or other nominee, or other
    similar evidence of ownership. You may contact us by telephone
    at
    <FONT style="white-space: nowrap">(281)&#160;207-3200</FONT>
    to obtain directions to vote in person at the Annual Meeting.
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <B><FONT style="font-family: 'Times New Roman', Times">What
    votes need to be present to hold the Annual Meeting?</FONT></B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    Under our Amended and Restated By-Laws, the presence, in person
    or by proxy, of the holders of a majority of the aggregate
    voting power of the common stock issued and outstanding on
    March&#160;21, 2011 entitled to vote at the Annual Meeting will
    constitute a quorum for the transaction of business at the
    Annual Meeting. Abstentions and broker &#147;non-votes&#148; are
    counted as present and entitled to vote for purposes of
    determining whether a quorum exists.
</DIV>
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    <BR>
    3
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<DIV style="width: 87%; margin-left: 6%"><!-- BEGIN PAGE WIDTH -->
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<DIV align="left" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <B><FONT style="font-family: 'Times New Roman', Times">What vote
    is required to approve each proposal?</FONT></B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<TABLE border="0" width="100%" align="center" cellpadding="0" cellspacing="0" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
<!-- Table Width Row BEGIN -->
<TR style="font-size: 1pt" valign="bottom">
    <TD width="50%">&nbsp;</TD>	<!-- colindex=01 type=maindata -->
    <TD width="2%">&nbsp;</TD>	<!-- colindex=02 type=gutter -->
    <TD width="48%">&nbsp;</TD>	<!-- colindex=02 type=maindata -->
</TR>
<!-- Table Width Row END -->
<!-- TableOutputHead -->
<!-- TableOutputBody -->
<TR valign="bottom">
<TD align="left" valign="top">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    <B>Proposal&#160;1: Elect Nine Directors</B>
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD align="left" valign="top">
    The nine nominees for director who receive the most votes will
    be elected. If you do not vote for a nominee, or you indicate
    &#147;withhold authority to vote&#148; for any nominee on your
    proxy card, your vote will have no effect on the outcome of the
    election.
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="top">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    <B>Proposal&#160;2: Ratify Selection of Independent Auditors</B>
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD align="left" valign="top">
    The affirmative vote of a majority of the votes present and
    entitled to vote at the Annual Meeting is required to ratify the
    selection of KPMG as CVR Energy&#146;s independent registered
    public accounting firm for 2011. If you &#147;abstain&#148; from
    voting, it has the same effect as if you voted
    &#147;against&#148; this proposal.
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="top">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    <B>Proposal&#160;3: Non-binding, Advisory Vote on Named
    Executive Officer Compensation
    <FONT style="white-space: nowrap">(&#147;Say-on-Pay&#148;)</FONT></B>
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD align="left" valign="top">
    The affirmative vote of a majority of the votes present and
    entitled to vote at the Annual Meeting is required to approve
    the Say-on-Pay resolution. If you &#147;abstain&#148; from
    voting, it has the same effect as if you voted
    &#147;against&#148; this proposal. However, the vote is
    non-binding, and CVR Energy will not be required to take any
    action as a result of the outcome of the vote.
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="top">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    <B>Proposal&#160;4: Non-binding, Advisory Vote on the Frequency
    of Future
    <FONT style="white-space: nowrap">Say-on-Pay</FONT>
    Voting</B>
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD align="left" valign="top">
    The affirmative vote of a majority of the votes present and
    entitled to vote at the Annual Meeting is required to approve
    the frequency of future Say-on-Pay voting. If you
    &#147;abstain&#148; from voting, then your abstention will have
    no effect on this proposal. However, the vote is non-binding,
    and CVR Energy will not be required to take any action as a
    result of the outcome of the vote.
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="top">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    <B>Proposal&#160;5: Approval of the Performance Incentive
    Plan</B>
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD align="left" valign="top">
    The affirmative vote of a majority of the votes present and
    entitled to vote at the Annual Meeting is required to approve
    the Performance Incentive Plan. If you &#147;abstain&#148; from
    voting, it has the same effect as if you voted
    &#147;against&#148; this proposal.
</TD>
</TR>
</TABLE>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">

</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <B><FONT style="font-family: 'Times New Roman', Times">How are
    votes counted?</FONT></B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    In the election of directors, your vote may be cast
    &#147;FOR&#148; all of the nominees or your vote may be
    &#147;WITHHELD&#148; with respect to one or more of the
    nominees. For the non-binding, advisory vote on the frequency of
    future
    <FONT style="white-space: nowrap">Say-on-Pay</FONT>
    voting, your vote may be cast for such vote to occur every
    &#147;1 YEAR,&#148; &#147;2 YEARS&#148; or &#147;3 YEARS&#148;
    or you may &#147;ABSTAIN.&#148; If you &#147;ABSTAIN,&#148; then
    your abstention will have no effect on this proposal. For all
    other proposals, your vote may be cast &#147;FOR&#148; or
    &#147;AGAINST&#148; or you may &#147;ABSTAIN.&#148; If you
    &#147;ABSTAIN,&#148; it has the same effect as a vote
    &#147;AGAINST.&#148; If you sign your proxy card with no further
    instructions and you are a stockholder of record, then your
    shares will be voted in accordance with the recommendations of
    our Board. If you sign your proxy card with no further
    instructions and you are a beneficial owner, then please see the
    response to the question immediately below for a description of
    how your shares will be voted.
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <B><FONT style="font-family: 'Times New Roman', Times">What is
    the effect of broker non-votes?</FONT></B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    A broker &#147;non-vote&#148; occurs when a broker, bank or
    other nominee holding shares for a beneficial owner does not
    vote on a particular proposal because the nominee does not have
    discretionary voting power with respect to that item and has not
    received voting instructions from the beneficial owner. Under
    current New York Stock Exchange (the &#147;NYSE&#148;) rules, a
    broker, bank or other nominee may exercise discretionary voting
    power for the ratification of the selection of KPMG. However,
    the election of directors, the non-binding advisory vote on
    named executive officer compensation, the nonbinding advisory
    vote on the frequency of future
    <FONT style="white-space: nowrap">Say-on-Pay</FONT>
    voting and the approval of the performance incentive plan are
    non-routine matters and the
</DIV>
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    <BR>
    4
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<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    NYSE does not permit a broker, bank or other nominee to exercise
    discretionary voting power with regard to such proposals.
    Therefore, if you are a beneficial owner and do not provide your
    broker, bank or other nominee with voting instructions on the
    election of directors, the non-binding advisory votes regarding
    <FONT style="white-space: nowrap">Say-on-Pay</FONT>
    and frequency of
    <FONT style="white-space: nowrap">Say-on-Pay</FONT>
    votes, or the approval of the performance incentive plan, then
    your vote will not count either for or against the election of
    the nominees or the approval of the performance incentive plan
    or with respect to the non-binding advisory votes.
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <B><FONT style="font-family: 'Times New Roman', Times">Who will
    count the votes?</FONT></B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    Representatives of our transfer agent, American Stock
    Transfer&#160;&#038; Trust&#160;Company, will tabulate the votes
    and act as inspectors of election at the Annual Meeting.
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <B><FONT style="font-family: 'Times New Roman', Times">Is voting
    confidential?</FONT></B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    We maintain a policy of keeping all the proxies and ballots
    confidential. The inspectors of election will forward to
    management any written comments that you make on the proxy card.
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <B><FONT style="font-family: 'Times New Roman', Times">Who will
    pay the costs of soliciting these proxies?</FONT></B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    We will bear all costs of solicitation. Upon request, we will
    reimburse banks, brokers and other nominees for the expenses
    they incur in forwarding the proxy materials to you.
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <B><FONT style="font-family: 'Times New Roman', Times">Is this
    Proxy Statement the only way that proxies are being
    solicited?</FONT></B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    No. In addition to our mailing the proxy materials, members of
    our Board, officers and employees may solicit proxies by
    telephone, by fax or other electronic means of communication, or
    in person. They will not receive any compensation for their
    solicitation activities in addition to their regular
    compensation. We have not engaged an outside solicitation firm.
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <B><FONT style="font-family: 'Times New Roman', Times">Where can
    I find the voting results?</FONT></B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    Preliminary results of voting will be announced at the Annual
    Meeting. We also will publish voting results in a current report
    on
    <FONT style="white-space: nowrap">Form&#160;8-K</FONT>
    that we will file with the Securities and Exchange Commission
    (&#147;SEC&#148;) within four business days following the
    meeting, with the day the meeting ends counted as the first day.
    If on the date of this filing the inspectors of election for the
    Annual Meeting have not certified the voting results as final,
    we will note in the filing that the results are preliminary and
    publish the final results in a subsequent
    <FONT style="white-space: nowrap">Form&#160;8-K</FONT>
    filing within four business days after the final voting results
    are known.
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <B><FONT style="font-family: 'Times New Roman', Times">Can a
    stockholder communicate directly with our Board?</FONT></B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    Stockholders and other interested parties may communicate with
    members of our Board by writing to:
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    CVR Energy, Inc.
</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    2277 Plaza Drive, Suite&#160;500
</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    Sugar Land, Texas 77479
</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    Attention: Senior Vice President, General Counsel and Secretary
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    Stockholders and other interested parties may also send an
    <FONT style="white-space: nowrap">e-mail</FONT> to
    CVR Energy&#146;s Senior Vice President, General Counsel and
    Secretary at <U>esgross@cvrenergy.com.</U> Our General Counsel
    will forward all appropriate communications directly to our
    Board or to any individual director or directors, depending upon
    the facts and circumstances outlined in the communication.
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <B><FONT style="font-family: 'Times New Roman', Times">Why did I
    receive only one set of proxy materials when there are several
    stockholders at my address?</FONT></B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    If you and other residents at your mailing address own shares in
    street name, your broker, bank or other nominee may have sent
    you a notice that your household will receive only one annual
    report and proxy statement for each company in which you hold
    shares through that broker, bank or nominee. This practice is
</DIV>
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    <BR>
    5
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<DIV style="width: 87%; margin-left: 6%"><!-- BEGIN PAGE WIDTH -->
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<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    called &#147;householding.&#148; If you did not respond that you
    did not want to participate in householding, you are deemed to
    have consented to that process. If these procedures apply to
    you, your broker, bank or other nominee will have sent one copy
    of our 2010 Annual Report and Proxy Statement to your address.
    You may revoke your consent to householding at any time by
    contacting your broker, bank or other nominee.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    If you did not receive an individual copy of our 2010 Annual
    Report and Proxy Statement, we will send copies to you if you
    contact us at 2277 Plaza Drive, Suite&#160;500, Sugar Land,
    Texas 77479,
    <FONT style="white-space: nowrap">(281)&#160;207-3200,</FONT>
    Attention: Senior Vice President, General Counsel and Secretary.
    If you and other residents at your address have been receiving
    multiple copies of our 2010 Annual Report and Proxy Statement
    and desire to receive only a single copy of these materials, you
    may contact your broker, bank or other nominee or contact us at
    the above address or telephone number.
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <B><FONT style="font-family: 'Times New Roman', Times">Whom
    should I call if I have any questions?</FONT></B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    If you have any questions about the Annual Meeting or your
    ownership of CVR Energy common stock, please contact our
    transfer agent at:
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 8%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    American Stock Transfer&#160;&#038; Trust&#160;Company
</DIV>

<DIV align="left" style="margin-left: 8%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    6201 15<SUP style="font-size: 85%; vertical-align: top">th</SUP>

    Avenue
</DIV>

<DIV align="left" style="margin-left: 8%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    Brooklyn, NY 11219
</DIV>

<DIV align="left" style="margin-left: 8%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    Telephone:
    <FONT style="white-space: nowrap">(800)&#160;937-5449</FONT>
</DIV>

<DIV align="left" style="margin-left: 8%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    Website Address: <U>www.amstock.com</U>
</DIV>

<A name='Y90732102'>
<DIV style="margin-top: 18pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <B><FONT style="font-family: 'Times New Roman', Times">INFORMATION
    ABOUT THE ANNUAL REPORT</FONT></B>
</DIV>
</A>
<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <B><FONT style="font-family: 'Times New Roman', Times">Will I
    receive a copy of the 2010 Annual Report?</FONT></B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    We have mailed you a copy of the 2010 Annual Report with this
    Proxy Statement. The 2010 Annual Report includes our audited
    financial statements, along with other financial information and
    we urge you to read it carefully.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <B><FONT style="font-family: 'Times New Roman', Times">How can I
    receive a copy of our
    <FONT style="white-space: nowrap">10-K?</FONT></FONT></B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <B>You can obtain, free of charge, a copy of our 2010 Annual
    Report on
    <FONT style="white-space: nowrap">Form&#160;10-K</FONT>
    for the year ended December&#160;31, 2010 (&#147;2010
    <FONT style="white-space: nowrap">Form&#160;10-K&#148;),</FONT>
    by:</B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0">

<TR>
    <TD width="4%"></TD>
    <TD width="2%"></TD>
    <TD width="94%"></TD>
</TR>

<TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    accessing our Internet site at <U>www.cvrenergy.com;</U>
</TD>
</TR>


<TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    accessing the Internet site at
    <U><FONT style="white-space: nowrap">http://annualreport.cvrenergy.com;</FONT></U>
    or
</TD>
</TR>


<TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    writing to:
</TD>
</TR>

</TABLE>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 8%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    CVR Energy, Inc.
</DIV>

<DIV align="left" style="margin-left: 8%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    2277 Plaza Drive, Suite&#160;500
</DIV>

<DIV align="left" style="margin-left: 8%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    Sugar Land, Texas 77479
</DIV>

<DIV align="left" style="margin-left: 8%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    Attention: Vice President, Investor Relations
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    You can also obtain a copy of our 2010
    <FONT style="white-space: nowrap">Form&#160;10-K</FONT>
    and other periodic filings with the SEC from the SEC&#146;s
    Electronic Data Gathering Analysis and Retrieval
    (&#147;EDGAR&#148;) database at <U>www.sec.gov.</U>
</DIV>

<DIV style="margin-top: 3pt; font-size: 1pt">&nbsp;</DIV>
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    <BR>
    6
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<DIV style="width: 87%; margin-left: 6%"><!-- BEGIN PAGE WIDTH -->
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<A name='Y90732103'>
<DIV style="margin-top: 18pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <B><FONT style="font-family: 'Times New Roman', Times">PROPOSAL&#160;1<BR>
    ELECTION OF DIRECTORS</FONT></B>
</DIV>
</A>
<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <B><FONT style="font-family: 'Times New Roman', Times">Nominees
    for Election as Directors</FONT></B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    A Board consisting of nine directors is proposed to be elected
    to serve a one-year term or until their successors have been
    elected and qualified. The nine nominees, together with their
    ages, positions and biographies, are listed below. Our Board is
    not aware that any nominee named in this Proxy Statement is
    unable or unwilling to accept nomination or election. If any
    nominee becomes unable to accept nomination or election, the
    persons named in the proxy card will vote your shares for the
    election of a substitute nominee selected by the Board.
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <B><FONT style="font-family: 'Times New Roman', Times">Vote
    Required and Recommendation of Board</FONT></B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    The nine nominees receiving the greatest number of votes duly
    cast for election as directors will be elected. Abstentions will
    be counted for purposes of determining whether a quorum is
    present at the Annual Meeting, but will not be counted for
    purposes of calculating a plurality. Therefore, abstentions will
    have no impact as to the election of directors.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    Under the terms of the CVR Energy Stockholders Agreement,
    Coffeyville Acquisition LLC is entitled to designate one
    individual to the slate of directors recommended by our Board to
    the stockholders for election as directors, as long as it owns
    at least 5% of our common stock. Additionally, pursuant to the
    CVR Energy Stockholders Agreement, Coffeyville Acquisition LLC
    has agreed to vote for the Company&#146;s chief executive
    officer as a director. See &#147;Certain Relationships and
    Related Party Transactions&#160;&#151; Transactions with the
    Goldman Sachs Funds and the Kelso Funds&#160;&#151; Stockholders
    Agreement&#148; below. The aggregate number of shares of common
    stock owned by Coffeyville Acquisition LLC as of March&#160;21,
    2011 was 7,988,179, which was approximately 9.1% of our then
    outstanding common stock. Of the nine nominees listed below,
    George E. Matelich was designated by Coffeyville Acquisition
    LLC. Pursuant to the terms of the CVR Energy Stockholders
    Agreement, John J. Lipinski has been designated as a nominee by
    reason of his position as Chief Executive Officer of the Company.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    Our Amended and Restated By-Laws provide that the number of
    directors on the Board can be no fewer than three and no greater
    than fifteen. The exact number of directors is to be determined
    from time to time by resolution adopted by our Board. A
    resolution was passed on September&#160;24, 2008 setting the
    size of the Board at nine members.
</DIV>

<DIV style="margin-top: 18pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <B><FONT style="font-family: 'Times New Roman', Times">OUR BOARD
    UNANIMOUSLY RECOMMENDS YOU VOTE FOR THE ELECTION OF ALL BOARD
    NOMINEES.</FONT></B>
</DIV>
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    <BR>
    7
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<DIV style="width: 87%; margin-left: 6%"><!-- BEGIN PAGE WIDTH -->
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<A name='Y90732104'>
<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <B><FONT style="font-family: 'Times New Roman', Times">PROPOSAL&#160;2<BR>
    RATIFY THE AUDIT COMMITTEE&#146;S<BR>
    SELECTION OF KPMG</FONT></B>
</DIV>
</A>
<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    The Audit Committee has selected KPMG as our independent
    registered public accounting firm for fiscal year 2011. Our
    Board requests stockholders to ratify such selection.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    KPMG will:
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0">

<TR>
    <TD width="4%"></TD>
    <TD width="2%"></TD>
    <TD width="94%"></TD>
</TR>

<TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    audit our consolidated financial statements and internal control
    over financial reporting;
</TD>
</TR>


<TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    review certain reports we will file with the Securities and
    Exchange Commission;
</TD>
</TR>


<TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    provide you and our Board with certain reports;&#160;and
</TD>
</TR>


<TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    provide such other services as the Audit Committee and its
    Chairperson from time to time determine.
</TD>
</TR>

</TABLE>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    KPMG served as our independent registered public accounting firm
    for 2010, performing professional services for us. We expect
    representatives of KPMG to attend the annual meeting. We will
    allow them to make a statement if they desire and to respond to
    appropriate questions.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    The Audit Committee is responsible for selecting the
    Company&#146;s independent registered public accounting firm for
    2011. Accordingly, stockholder approval is not required to
    appoint KPMG as the Company&#146;s independent registered public
    accounting firm. However, the Board of Directors believes that
    the submission of the Audit Committee&#146;s selection to the
    stockholders for ratification is a matter of good corporate
    governance. If the Company&#146;s stockholders do not ratify the
    selection of KPMG as the Company&#146;s independent registered
    public accounting firm, the Audit Committee will review its
    future selection of an independent registered public accounting
    firm. The Audit Committee may retain another independent
    registered public accounting firm at any time during the year if
    it concludes that such change would be in your best interest.
</DIV>

<DIV style="margin-top: 18pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <B><FONT style="font-family: 'Times New Roman', Times">OUR BOARD
    OF DIRECTORS UNANIMOUSLY RECOMMENDS THAT<BR>
    YOU VOTE FOR THE RATIFICATION OF<BR>
    THE AUDIT COMMITTEE&#146;S SELECTION OF KPMG.</FONT></B>
</DIV>
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    <BR>
    8
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<DIV style="width: 87%; margin-left: 6%"><!-- BEGIN PAGE WIDTH -->
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<A name='Y90732105'>
<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <B><FONT style="font-family: 'Times New Roman', Times">PROPOSAL&#160;3<BR>
    NON-BINDING, ADVISORY VOTE ON NAMED EXECUTIVE OFFICER
    COMPENSATION
    <FONT style="white-space: nowrap">(&#147;SAY-ON-PAY&#148;)</FONT></FONT></B>
</DIV>
</A>
<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    The Dodd-Frank Wall Street Reform and Consumer Protection Act of
    2010 (known as the &#147;Dodd-Frank Act&#148;) added provisions
    to Section&#160;14A of the Securities and Exchange Act of 1934
    to provide that a public company&#146;s proxy statement in
    connection with the annual meeting of stockholders must, at
    least once every three years, allow stockholders to cast a
    non-binding, advisory vote regarding the compensation of the
    company&#146;s named executive officers as disclosed pursuant to
    Item&#160;402 of
    <FONT style="white-space: nowrap">Regulation&#160;S-K,</FONT>
    including the Compensation Discussion and Analysis, compensation
    tables and narrative discussion. In accordance with the
    Dodd-Frank Act and rules adopted by the U.S.&#160;Securities and
    Exchange Commission required thereunder, at the 2011 Annual
    Meeting, we are providing stockholders with an opportunity to
    cast an advisory vote on our compensation program for our named
    executive officers. This vote is referred to as a
    <FONT style="white-space: nowrap">&#147;Say-on-Pay&#148;</FONT>
    vote.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    As described in the Compensation Discussion and Analysis section
    and the compensation tables and narrative discussion that follow
    on pages&#160;34 through&#160;42 of this proxy statement, our
    executive compensation programs are designed to achieve various
    objectives, including aligning named executive officer and
    stockholder interests, attracting and retaining quality
    leadership, supporting a
    <FONT style="white-space: nowrap">pay-for-performance</FONT>
    philosophy, and maintaining a level of equity grants to avoid
    excess dilution and expense over time.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    The Board recommends that stockholders vote in favor of the
    following resolution:
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <I>&#147;RESOLVED, that the stockholders hereby approve, on an
    advisory basis, the compensation paid to the Company&#146;s
    named executive officers, as disclosed in the Company&#146;s
    Proxy Statement for the 2011 Annual Meeting of Stockholders
    pursuant to Item&#160;402 of
    <FONT style="white-space: nowrap">Regulation&#160;S-K,</FONT>
    including the Compensation Discussion and Analysis, compensation
    tables and narrative discussion included in this proxy
    statement.&#148;</I>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    Because the vote is advisory, it will not be binding upon the
    Board or the compensation committee and the Company will not be
    required to take any action as a result of the outcome of the
    vote. However, our Board and compensation committee value the
    opinions of our stockholders and, to the extent there is any
    significant vote against the name executive officer compensation
    as disclosed in this proxy statement, our Board and compensation
    committee will consider the stockholders&#146; concerns and
    evaluate whether any actions are necessary to address those
    concerns.
</DIV>

<DIV style="margin-top: 18pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <B><FONT style="font-family: 'Times New Roman', Times">OUR BOARD
    OF DIRECTORS UNANIMOUSLY RECOMMENDS A VOTE FOR<BR>
    APPROVAL OF THE COMPENSATION OF OUR NAMED EXECUTIVE OFFICERS,<BR>
    ON AN ADVISORY, NON-BINDING BASIS, AS DISCLOSED IN THIS PROXY
    STATEMENT<BR>
    PURSUANT TO ITEM&#160;402 OF
    <FONT style="white-space: nowrap">REGULATION&#160;S-K,</FONT>
    INCLUDING THE COMPENSATION<BR>
    DISCUSSION AND ANALYSIS, COMPENSATION TABLES AND NARRATIVE
    DISCUSSION.</FONT></B>
</DIV>
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    <BR>
    9
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<DIV style="width: 87%; margin-left: 6%"><!-- BEGIN PAGE WIDTH -->
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<A name='Y90732106'>
<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <B><FONT style="font-family: 'Times New Roman', Times">PROPOSAL&#160;4<BR>
    NON-BINDING, ADVISORY VOTE ON THE FREQUENCY OF FUTURE
    <FONT style="white-space: nowrap">SAY-ON-PAY</FONT>
    VOTING</FONT></B>
</DIV>
</A>
<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    Section&#160;14A of the Securities and Exchange Act of 1934, as
    amended by the Dodd-Frank Act, also requires us, not less
    frequently than once every six years, to provide our
    stockholders the opportunity to vote on a non-binding, advisory
    basis regarding whether a stockholder
    <FONT style="white-space: nowrap">Say-on-Pay</FONT>
    vote with respect to the compensation of our named executive
    officers should be held every one, two or three years.
    Accordingly, under this Proposal&#160;4, we are asking
    stockholders to vote on whether the
    <FONT style="white-space: nowrap">Say-on-Pay</FONT>
    vote on executive compensation should occur every one, two, or
    three years.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    After careful consideration, our Board of Directors has
    determined that a
    <FONT style="white-space: nowrap">Say-on-Pay</FONT>
    advisory vote on executive compensation that occurs every three
    years is the most appropriate alternative for our company.
    Therefore, the Board recommends that you vote for having the
    <FONT style="white-space: nowrap">Say-on-Pay</FONT>
    advisory vote occur every three years.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    Submitting a
    <FONT style="white-space: nowrap">Say-on-Pay</FONT>
    advisory vote to stockholders every three years will allow our
    stockholders to provide the Company with input on executive
    compensation information with a longer-term perspective. In
    addition, submitting a
    <FONT style="white-space: nowrap">Say-on-Pay</FONT>
    vote to stockholders every three years will allow us sufficient
    time to carefully review our executive compensation programs in
    light of the result of such vote before the next
    <FONT style="white-space: nowrap">Say-on-Pay</FONT>
    vote, and will also allow us sufficient time to engage with
    stockholders to understand and respond to the vote results.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    We ask for your advisory vote for your preferred frequency of
    the submission of future
    <FONT style="white-space: nowrap">Say-on-Pay</FONT>
    votes to stockholders by indicating your choice that future
    submissions of
    <FONT style="white-space: nowrap">Say-on-Pay</FONT>
    votes to stockholders should occur every year, every two years,
    or every three years, or you may choose to abstain from voting
    on this issue. The option of every year, every two years, or
    every three years that receives a majority of the votes present
    and entitled to vote at the Annual Meeting will be the frequency
    of the submission of future
    <FONT style="white-space: nowrap">Say-on-Pay</FONT>
    votes selected by stockholders.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    This vote is advisory, and will not be binding on the Company,
    our Board of Directors or our compensation committee. Although
    our Board of Directors will consider the voting results, it may
    ultimately decide that it is in the best interests of our
    stockholders and the Company to hold a
    <FONT style="white-space: nowrap">Say-on-Pay</FONT>
    vote on executive compensation more or less frequently than the
    option approved by our stockholders.
</DIV>

<DIV style="margin-top: 18pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <B><FONT style="font-family: 'Times New Roman', Times">OUR BOARD
    OF DIRECTORS UNANIMOUSLY RECOMMENDS A VOTE FOR THE
    <FONT style="white-space: nowrap">SAY-ON-PAY</FONT>
    ADVISORY VOTE ON EXECUTIVE COMPENSATION TO OCCUR ONCE EVERY 3
    YEARS.</FONT></B>
</DIV>
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    <BR>
    10
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<DIV style="width: 87%; margin-left: 6%"><!-- BEGIN PAGE WIDTH -->
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<A name='Y90732107'>
<DIV style="margin-top: 18pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <B><FONT style="font-family: 'Times New Roman', Times">PROPOSAL&#160;5<BR>
    APPROVAL OF THE PERFORMANCE INCENTIVE PLAN</FONT></B>
</DIV>
</A>
<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <B><U><FONT style="font-family: 'Times New Roman', Times">Purpose
    of Proposal</FONT></U></B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    Section&#160;162(m) of the Internal Revenue Code and the
    regulations promulgated thereunder (the &#147;Code&#148;)
    provide that the Company may not deduct remuneration in excess
    of $1&#160;million for services performed by any employee who,
    on the last day of the taxable year, was the chief executive
    officer or whose compensation is reported in the Summary
    Compensation Table by reason of being among the three highest
    compensated executive officers of the Company (other than our
    Chief Executive Officer and Chief Financial Officer). The
    deduction limit described in the preceding sentences will not
    apply, however, to any compensation that constitutes
    &#147;qualified performance-based compensation.&#148;
    &#147;Qualified performance-based compensation,&#148; which can
    include compensation derived from cash bonus compensation, is
    compensation that meets certain conditions under the Internal
    Revenue Code and the regulations thereunder. One of these
    conditions is periodic stockholder approval of the material
    terms of the performance goals under which the compensation is
    paid.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    The Company&#146;s Performance Incentive Plan (the
    &#147;PIP&#148;) was adopted by the compensation committee
    subject to approval of the Company&#146;s stockholders at the
    Annual Meeting. The PIP contains features designed to comply
    with this exemption for &#147;qualified performance-based
    compensation.&#148; As such, the Company asks that the
    stockholders approve the material terms of the performance goals
    to which cash awards may be subject under the PIP to give the
    compensation committee the ability to structure cash bonuses as
    &#147;qualified performance-based compensation&#148; for
    executive officers who are subject to Section&#160;16 of the
    Securities Exchange Act of 1934 (the &#147;1934&#160;Act&#148;)
    or who the compensation committee determines at the beginning of
    the year may be subject to Section&#160;162(m) of the Code as of
    the end of the performance period. If the Company&#146;s
    stockholders do not approve these material terms at the Annual
    Meeting, no cash bonuses will be made under the PIP.
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <B><U><FONT style="font-family: 'Times New Roman', Times">Material
    Terms of the Performance Goals </FONT></U></B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    The material terms of the performance goals for cash bonus
    awards under the PIP consist of (i)&#160;the class of employees
    eligible to receive these awards; (ii)&#160;the types of
    business criteria on which the payouts may be based; and
    (iii)&#160;the maximum amounts that can be paid during a
    specified period to any employee for awards under the PIP.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <I>Eligible Class.</I>&#160;&#160;Employees of the Company or
    its subsidiaries at the level of vice president or above
    (approximately 23&#160;employees) are eligible to participate in
    the PIP. However, participation is generally limited to those
    employees who, because of their significant impact on the
    current and future success of the Company, the compensation
    committee selects. Under the PIP, certain provisions will apply
    only to &#147;Covered Officers&#148; and a Covered Officer is
    defined as (i)&#160;any employee who, as of the beginning of the
    performance period, is an officer subject to Section&#160;16 of
    the 1934&#160;Act, and (ii)&#160;who, prior to determining
    target awards for the performance period, the compensation
    committee designates as a Covered Officer for purposes of this
    Plan. If the compensation committee does not make the
    designation in clause&#160;(ii) for a performance period, all
    employees described in clause&#160;(i) shall be deemed to be
    Covered Officers for purposes of this Plan.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <I>Business Criteria.</I>&#160;&#160;To determine the payments
    of cash bonuses subject to performance goals, the compensation
    committee sets performance goals, target award percentages and
    targets with respect to participants; provided that the
    compensation committee may delegate the setting of performance
    goals, target award percentages and targets with respect to
    participants other than Executive Officers. These goals,
    percentages and targets will be used to determine awards for
    specified performance periods, generally one-year in duration
    unless otherwise designated by the compensation committee.
    Performance objectives, for any performance period, may be
    expressed in terms of (i)&#160;stock price, (ii)&#160;earnings
    per share, (iii)&#160;operating income, (iv)&#160;return on
    equity or assets, (v)&#160;operating cash flow, (vi)&#160;free
    cash flow (vii)&#160;EBITDA, (viii)&#160;revenues,
    (ix)&#160;overall revenue or sales growth, (x)&#160;expense
    reduction or management, (xi)&#160;market position,
    (xii)&#160;total shareholder return, (xiii)&#160;return on
    investment, (xiv)&#160;earnings before interest and taxes
    (EBIT), (xv)&#160;net income, (xvi)&#160;pre-tax income,
    (xvii)&#160;return on net assets, (xviii)&#160;economic value
    added,
</DIV>
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    <BR>
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<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    (xix)&#160;shareholder value added, (xx)&#160;cash flow return
    on investment, (xxi)&#160;net operating profit, (xxii)&#160;net
    operating profit after tax, (xxiii)&#160;return on capital,
    (xxiv)&#160;return on invested capital, (xxv)&#160;gross margin
    (per barrel), (xxvi)&#160;operational costs (per barrel),
    (xxvii)&#160;cost reductions; (xxviii)&#160;cost ratios;
    (xxix)&#160;reportable air emissions; (xxx)&#160;OSHA-recordable
    personal injuries; (xxxi)&#160;facility reliability measured
    through the processing of crude oil, fertilizer components
    <FONT style="white-space: nowrap">and/or</FONT> other
    measures relating to the operation of facilities,
    (xxxii)&#160;process safety incidents or (xxxiii)&#160;any
    combination, including one or more ratios, of the foregoing.
    Performance goals may be expressed as a combination of company
    <FONT style="white-space: nowrap">and/or</FONT>
    operating unit goals and may be absolute or relative (to prior
    performance or to the performance of one or more other entities
    or external indices), may be expressed in terms of a progression
    within a specified range and may be expressed subject to
    specified adjustments. For participants other than Covered
    Officers, the compensation committee may also set other
    financial or non-financial performance measures. Generally, a
    participant earns an award for a performance period based on the
    Company&#146;s
    <FONT style="white-space: nowrap">and/or</FONT> his
    or her operating unit&#146;s achievement of the applicable
    performance objectives. The compensation committee may, in its
    discretion, reduce the amount otherwise payable to any
    participant. However, with respect to any participant who is a
    Covered Officer, the compensation committee may not increase the
    amount otherwise payable under the PIP.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    Performance goals may be absolute or relative (to prior
    performance or to the performance of one or more other entities
    or external indices) and may be expressed in terms of a
    progression within a specified range. To the extent permitted
    under Section&#160;162(m) of the Code without adversely
    affecting the treatment of any cash bonus award as
    &#147;qualified performance-based compensation,&#148; the
    compensation committee may provide for the manner in which
    performance will be measured against the performance goals, or
    may adjust the performance goals to reflect the impact of
    specified corporate transactions, special charges, foreign
    currency effects, accounting or tax law changes and other
    extraordinary or nonrecurring events.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <I>Maximum Amounts.</I>&#160;&#160;The maximum award a Covered
    Officer may receive for any performance period is
    $5&#160;million. There is no maximum award for participants
    other than the Covered Officers.
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <B><U><FONT style="font-family: 'Times New Roman', Times">Other
    Material Features of the Performance Incentive Plan
    </FONT></U></B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 2%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <I><U><FONT style="font-family: 'Times New Roman', Times">General
    </FONT></U></I>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    The PIP is intended to provide a means of annually rewarding
    certain employees based on the performance of the Company
    <FONT style="white-space: nowrap">and/or</FONT> its
    operating units. The PIP is designed to qualify the compensation
    payable to a Covered Officer under the PIP as &#147;qualified
    performance-based compensation&#148; eligible for exclusion from
    the tax deduction limitation of Section&#160;162(m) of the Code.
    It is expected that the PIP will be used primarily to provide
    annual cash incentive compensation for those employees who
    participate in the PIP and, for those employees, would be in
    lieu of the Company&#146;s historical use of discretionary
    annual bonuses. The approval by stockholders of the material
    terms of the performance goals, and the certification by the
    compensation committee that the performance goals and other
    material terms were in fact satisfied, will be a condition to
    the payment of compensation to the Covered Officers pursuant to
    the PIP.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    The principal provisions of the PIP are summarized below. This
    summary, however, does not purport to be complete and is
    qualified in its entirety by the terms of the PIP, included as
    Appendix A to this Proxy Statement.
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 2%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <I><U><FONT style="font-family: 'Times New Roman', Times">Purpose
    </FONT></U></I>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    The purpose of the PIP is to enhance the Company&#146;s ability
    to attract, motivate, reward and retain key employees, to
    strengthen their commitment to the success of the Company and to
    align their interests with those of the Company&#146;s
    stockholders by providing additional compensation to designated
    key employees of the Company based on the achievement of
    performance objectives. To this end, the PIP provides a means of
    rewarding participants primarily based on the performance of the
    Company
    <FONT style="white-space: nowrap">and/or</FONT> its
    operating units.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    As discussed above, any of the approximately 23&#160;employees
    of the Company and its subsidiaries at the level of vice
    president and above are eligible to participate in the PIP.
    However, participation is generally
</DIV>
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    <BR>
    12
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<H5 align="left" style="page-break-before:always"><A HREF="#Y90732tocpage">Table of Contents</A></H5><P>

<DIV style="width: 87%; margin-left: 6%"><!-- BEGIN PAGE WIDTH -->
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<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    limited to those key employees who, because of their significant
    impact on the current and future success of the Company, are
    selected by the compensation committee.
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 2%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <I><U><FONT style="font-family: 'Times New Roman', Times">Administration
    </FONT></U></I>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    The PIP will be administered by the compensation committee with
    respect to participants who are Covered Officers; provided,
    however, that with respect to employees who are not Covered
    Officers, the compensation committee may delegate to the CEO the
    authority and responsibility to administer the Plan to the same
    extent as the compensation committee (or to such lesser extent
    as the compensation committee may provide). Each member of the
    compensation committee is an &#147;outside director&#148; within
    the meaning of the regulations promulgated under
    Section&#160;162(m) of the Code. The compensation committee
    shall have full authority to establish the rules and regulations
    relating to the PIP, to interpret the PIP and those rules and
    regulations, to select participants in the PIP, to determine the
    Company&#146;s and, if applicable, operating unit&#146;s
    performance objectives and each participant&#146;s target award
    percentage for each performance period, to approve all the
    awards, to decide the facts in any case arising under the PIP
    and to make all other determinations and to take all other
    actions necessary or appropriate for the proper administration
    of the PIP, including the delegation of such authority or power,
    where appropriate.
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 2%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <I><U><FONT style="font-family: 'Times New Roman', Times">Determination
    of Awards </FONT></U></I>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    For each performance period, the compensation committee shall
    determine the employees who will participate in the PIP during
    that performance period and determine each such
    participant&#146;s target award percentage and the performance
    goals for that performance period.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    Generally, as described above, a participant earns an award for
    a performance period based on the Company&#146;s
    <FONT style="white-space: nowrap">and/or</FONT> his
    or her operating unit&#146;s achievement of the applicable
    performance goals. The compensation committee may, in its
    discretion, reduce the amount otherwise payable to any
    participant. However, with respect to any participant who is a
    Covered Officer, the compensation committee may not increase the
    amount otherwise payable under the PIP.
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 2%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <I><U><FONT style="font-family: 'Times New Roman', Times">Payment
    of Awards </FONT></U></I>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    Generally, each award to the extent earned is paid in a single
    lump sum cash payment and in no event later than two and
    one-half months following the end of the performance period. The
    compensation committee certifies the amount of the Covered
    Officers&#146; awards prior to payment thereof.
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 2%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <I><U><FONT style="font-family: 'Times New Roman', Times">Limitations
    on Rights to Payment of Awards </FONT></U></I>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    No participant shall have any right to receive payment of an
    award under the PIP for a performance period unless the
    participant remains in the employ of the Company through the
    payment date of the award for such performance period. However,
    the compensation committee, in its sole discretion, may
    determine that a participant whose employment terminates prior
    to the payment date of the award for a performance period may
    receive a prorated portion of any earned award, based on the
    number of days that the Participant was actively employed and
    performed services during such performance period; provided,
    that, with respect to a Covered Officer, a prorated portion of
    any earned award shall be paid only (i)&#160;based on actual
    performance with respect to the applicable performance
    objectives for such performance period and (ii)&#160;if the
    compensation committee makes the determination at the time the
    award is granted that such Covered Officer shall be entitled to
    a prorated portion of an award (or such determination had
    previously been made or the right to a prorated portion is
    provided for in an agreement between the Company and the Covered
    Officer) or, if permitted under Section&#160;162(m) of the
    Internal Revenue Code, at any time thereafter.
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 2%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <I><U><FONT style="font-family: 'Times New Roman', Times">Amendment
    and Termination </FONT></U></I>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    The compensation committee may at any time amend or terminate
    (in whole or in part) the PIP. No such amendment may adversely
    affect a participant&#146;s rights to, or interest in, an award
    granted prior to the date of the amendment, unless the
    participant shall have agreed thereto.
</DIV>
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<P align="center" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <BR>
    13
</DIV><!-- END PAGE WIDTH -->
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<P><HR noshade><P>
<H5 align="left" style="page-break-before:always"><A HREF="#Y90732tocpage">Table of Contents</A></H5><P>

<DIV style="width: 87%; margin-left: 6%"><!-- BEGIN PAGE WIDTH -->
<!-- XBRL Pagebreak End -->

<DIV align="left" style="margin-left: 2%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <I><U><FONT style="font-family: 'Times New Roman', Times">Non-Transferability
    </FONT></U></I>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    Except in connection with the death of a participant, a
    participant&#146;s right and interest under the PIP may not be
    assigned or transferred. Any attempted assignment or transfer
    will be null and void and will extinguish, in the Company&#146;s
    sole discretion, the Company&#146;s obligation under the PIP to
    pay awards with respect to the participant.
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 2%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <I><U><FONT style="font-family: 'Times New Roman', Times">Unfunded
    Status </FONT></U></I>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <I>The Plan will be unfunded.</I>&#160;&#160;The Company will
    not be required to establish any special or separate fund, or to
    make any other segregation of assets, to assure payment of
    awards.
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <B><U><FONT style="font-family: 'Times New Roman', Times">New
    Plan Benefits</FONT></U></B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    Future awards under the PIP are not determinable because they
    depend upon certain unknown factors, including the extent to
    which the performance goals for any performance period are
    achieved. The following table sets forth information concerning
    the amounts that would have been paid pursuant to the PIP with
    respect to performance in the year ended December&#160;31, 2010
    had the plan been in effect and awards been made at levels equal
    to those made for 2010. These awards are not necessarily
    indicative of the awards that may be made in the future under
    the PIP.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<TABLE border="0" width="100%" align="center" cellpadding="0" cellspacing="0" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
<!-- Table Width Row BEGIN -->
<TR style="font-size: 1pt" valign="bottom">
    <TD width="75%">&nbsp;</TD>	<!-- colindex=01 type=maindata -->
    <TD width="2%">&nbsp;</TD>	<!-- colindex=02 type=gutter -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=02 type=lead -->
    <TD width="21%" align="right">&nbsp;</TD>	<!-- colindex=02 type=body -->
    <TD width="1%" align="left">&nbsp;</TD>	<!-- colindex=02 type=hang1 -->
</TR>
<!-- Table Width Row END -->
<!-- TableOutputHead -->
<TR style="font-size: 8pt" valign="bottom" align="center">
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="center" valign="bottom">
    <B>Awards Under<BR>
    </B>
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom" align="center">
<TD nowrap align="left" valign="bottom">
<DIV style="border-bottom: 1px solid #000000; width: 1%; padding-bottom: 1px">
    <B>Name and Position</B>
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="center" valign="bottom" style="border-bottom: 1px solid #000000">
    <B>Performance Incentive Plan</B>
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR style="line-height: 3pt; font-size: 1pt">
<TD>&nbsp;
</TD>
</TR>
<!-- TableOutputBody -->
<TR valign="bottom" style="background: #CCEEFF">
<TD align="left" valign="bottom">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    John J. Lipinski, Chief Executive Officer
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    1,676,419
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="bottom">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    Edward A. Morgan, Chief Financial Officer
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    281,638
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD align="left" valign="bottom">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    Stanley A. Riemann, Chief Operating Officer
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    618,412
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="bottom">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    Edmund S. Gross, Senior Vice President and General Counsel
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    232,687
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD align="left" valign="bottom">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    Robert W. Haugen, Executive Vice President, Refining Operations
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    338,206
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="bottom">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    All current executive officers as a group (8&#160;persons
    including those named above)
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    3,525,972
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD align="left" valign="bottom">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    All eligible employees, including all current officers who are
    not executive officers, as a group
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    4,841,464
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
</TABLE>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">

</DIV>

<DIV style="margin-top: 18pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <B><FONT style="font-family: 'Times New Roman', Times">OUR BOARD
    OF DIRECTORS UNANIMOUSLY RECOMMENDS A VOTE &#147;FOR&#148;<BR>
    THE APPROVAL OF THE PERFORMANCE INCENTIVE PLAN.</FONT></B>
</DIV>
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<P align="center" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <BR>
    14
</DIV><!-- END PAGE WIDTH -->
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<P><HR noshade><P>
<H5 align="left" style="page-break-before:always"><A HREF="#Y90732tocpage">Table of Contents</A></H5><P>

<DIV style="width: 87%; margin-left: 6%"><!-- BEGIN PAGE WIDTH -->
<!-- XBRL Pagebreak End -->

<A name='Y90732108'>
<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <B><FONT style="font-family: 'Times New Roman', Times">MEMBERS
    OF AND NOMINEES TO OUR BOARD</FONT></B>
</DIV>
</A>
<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    The following table sets forth the names and ages (as of
    March&#160;15, 2011)&#160;of each of our existing directors and
    each individual nominated to be a director and, with respect to
    existing directors, the year they were first elected to our
    Board who are expected to continue in office after the Annual
    Meeting.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<TABLE border="0" width="100%" align="center" cellpadding="0" cellspacing="0" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
<!-- Table Width Row BEGIN -->
<TR style="font-size: 1pt" valign="bottom">
    <TD width="41%">&nbsp;</TD>	<!-- colindex=01 type=maindata -->
    <TD width="2%">&nbsp;</TD>	<!-- colindex=02 type=gutter -->
    <TD width="1%">&nbsp;</TD>	<!-- colindex=02 type=quadleft -->
    <TD width="1%">&nbsp;</TD>	<!-- colindex=02 type=maindata -->
    <TD width="1%">&nbsp;</TD>	<!-- colindex=02 type=quadright -->
    <TD width="3%">&nbsp;</TD>	<!-- colindex=03 type=gutter -->
    <TD width="38%">&nbsp;</TD>	<!-- colindex=03 type=maindata -->
    <TD width="3%">&nbsp;</TD>	<!-- colindex=04 type=gutter -->
    <TD width="4%">&nbsp;</TD>	<!-- colindex=04 type=quadleft -->
    <TD width="1%">&nbsp;</TD>	<!-- colindex=04 type=maindata -->
    <TD width="4%">&nbsp;</TD>	<!-- colindex=04 type=quadright -->
</TR>
<!-- Table Width Row END -->
<!-- TableOutputHead -->
<TR style="font-size: 8pt" valign="bottom" align="center">
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="center" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom">
    <B>First Elected<BR>
    </B>
</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom" align="center">
<TD nowrap align="left" valign="bottom">
<DIV style="border-bottom: 1px solid #000000; width: 1%; padding-bottom: 1px">
    <B>Name</B>
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom" style="border-bottom: 1px solid #000000">
    <B>Age</B>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="center" valign="bottom" style="border-bottom: 1px solid #000000">
    <B>Position</B>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom" style="border-bottom: 1px solid #000000">
    <B>Directorship</B>
</TD>
</TR>
<TR style="line-height: 3pt; font-size: 1pt">
<TD>&nbsp;
</TD>
</TR>
<!-- TableOutputBody -->
<TR valign="bottom" style="background: #CCEEFF">
<TD align="left" valign="top">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    John J. Lipinski
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD>&nbsp;
</TD>
<TD nowrap align="right" valign="top">
    60
</TD>
<TD>&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD align="left" valign="top">
    Chairman of the Board, Chief Executive Officer and President
</TD>
<TD>
&nbsp;
</TD>
<TD>&nbsp;
</TD>
<TD nowrap align="right" valign="top">
    9/06
</TD>
<TD>&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="top">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    Barbara M. Baumann
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD>&nbsp;
</TD>
<TD nowrap align="right" valign="top">
    55
</TD>
<TD>&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="top">
    Director Nominee
</TD>
<TD>
&nbsp;
</TD>
<TD>&nbsp;
</TD>
<TD nowrap align="right" valign="top">
    &#151;
</TD>
<TD>&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD align="left" valign="top">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    William J. Finnerty
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD>&nbsp;
</TD>
<TD nowrap align="right" valign="top">
    62
</TD>
<TD>&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="top">
    Director Nominee
</TD>
<TD>
&nbsp;
</TD>
<TD>&nbsp;
</TD>
<TD nowrap align="right" valign="top">
    &#151;
</TD>
<TD>&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="top">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    C. Scott Hobbs
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD>&nbsp;
</TD>
<TD nowrap align="right" valign="top">
    57
</TD>
<TD>&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="top">
    Director
</TD>
<TD>
&nbsp;
</TD>
<TD>&nbsp;
</TD>
<TD nowrap align="right" valign="top">
    9/08
</TD>
<TD>&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD align="left" valign="top">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    George E. Matelich
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD>&nbsp;
</TD>
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    54
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    Director
</TD>
<TD>
&nbsp;
</TD>
<TD>&nbsp;
</TD>
<TD nowrap align="right" valign="top">
    9/06
</TD>
<TD>&nbsp;
</TD>
</TR>
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<DIV style="text-indent: -10pt; margin-left: 10pt">
    Steve A. Nordaker
</DIV>
</TD>
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&nbsp;
</TD>
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    64
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    Director
</TD>
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&nbsp;
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</TD>
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    6/08
</TD>
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</TD>
</TR>
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<DIV style="text-indent: -10pt; margin-left: 10pt">
    Robert T. Smith
</DIV>
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    64
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    Director Nominee
</TD>
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&nbsp;
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</TD>
<TD nowrap align="right" valign="top">
    &#151;
</TD>
<TD>&nbsp;
</TD>
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<DIV style="text-indent: -10pt; margin-left: 10pt">
    Joseph E. Sparano
</DIV>
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    63
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    Director
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    4/10
</TD>
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</TD>
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<DIV style="text-indent: -10pt; margin-left: 10pt">
    Mark E. Tomkins
</DIV>
</TD>
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</TD>
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    55
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    Director
</TD>
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</TD>
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    1/07
</TD>
<TD>&nbsp;
</TD>
</TR>
</TABLE>

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</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <B><FONT style="font-family: 'Times New Roman', Times">Principal
    Occupations and Qualifications</FONT></B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    The Board has concluded that each of its members, and each
    individual nominated to be a director, is qualified to serve as
    a director due to the value of their experiences,
    qualifications, attributes and skills as noted below:
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <I>John J. Lipinski </I>has served as our Chairman of the Board
    since October 2007, our Chief Executive Officer and President
    and a member of our Board since September 2006, Chief Executive
    Officer and President of Coffeyville Acquisition LLC
    (&#147;CA&#148;) since June 2005 and Chief Executive Officer and
    President of Coffeyville Acquisition&#160;II LLC (&#147;CA
    II&#148;) and Coffeyville Acquisition&#160;III LLC (&#147;CA
    III&#148;) since October 2007. Since October 2007,
    Mr.&#160;Lipinski has also served as the Chief Executive
    Officer, President and a director of the general partner of CVR
    Partners, LP (the &#147;Partnership&#148;), and as Chairman of
    the Board of the general partner since November 2010. For a
    discussion of the Partnership, see &#147;Certain Relationships
    and Related Party Transactions&#160;&#151; Transactions with CVR
    Partners, LP.&#148; Mr.&#160;Lipinski has over 38&#160;years of
    experience in the petroleum refining industry. He began his
    career with Texaco Inc. In 1985, Mr.&#160;Lipinski joined The
    Coastal Corporation, eventually serving as Vice President of
    Refining with overall responsibility for Coastal
    Corporation&#146;s refining and petrochemical operations. Upon
    the merger of Coastal with El&#160;Paso Corporation in 2001,
    Mr.&#160;Lipinski was promoted to Executive Vice President of
    Refining and Chemicals, where he was responsible for all
    refining, petrochemical, nitrogen-based chemical processing and
    lubricant operations, as well as the corporate engineering and
    construction group. Mr.&#160;Lipinski left El&#160;Paso in 2002
    and became an independent management consultant. In 2004, he
    became a managing director and partner of Prudentia Energy, an
    advisory and management firm. Mr.&#160;Lipinski graduated from
    Stevens Institute of Technology with a Bachelor of Engineering
    (Chemical) and received a Juris Doctor degree from Rutgers
    University School of Law. Mr.&#160;Lipinski&#146;s over
    38&#160;years of experience in the petroleum refining industry
    adds significant value to the Board. His in-depth knowledge of
    the issues, opportunities and challenges facing the Company
    provides the direction and focus the Board needs to ensure the
    most critical matters are addressed.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <I>Barbara M. Baumann </I>has been nominated to serve as a
    member of our Board beginning in May 2011. Since 2003,
    Ms.&#160;Baumann has served as the President of Cross Creek
    Energy Corporation, a private company owned by Ms.&#160;Baumann,
    providing strategic consulting services to domestic energy
    firms. Prior to consulting, from 2000 to 2003, Ms.&#160;Baumann
    served as an Executive Vice President for Associated Energy
    Managers, LLC, a private equity fund investing in micro-cap
    energy companies. From 1981 to 1999, Ms.&#160;Baumann served in
    various executive positions with BP Amoco. At the end of her
    tenure with BP Amoco, Ms.&#160;Baumann served as the Commercial
    Operations Manager for BP Amoco&#146;s western business unit,
    where she oversaw all engineering, financial, land, regulatory,
    gas management and strategic planning functions.
    Ms.&#160;Baumann
</DIV>
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    <BR>
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<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    currently serves on the board of directors of SM Energy Company,
    including its compensation committee (chair) and executive
    committee, and Unisource Energy, including its compensation
    committee (chair) and audit committee. She also currently serves
    on the board of trustees of The Putnam Funds (a financial
    services company), including its audit, pricing and
    distributions (chair) committees and its fixed income, global
    asset allocation, and spectrum investment oversight committee.
    Ms.&#160;Baumann holds a B.A. in American Studies from Mount
    Holyoke College and an M.B.A. in Finance from The Wharton
    School, University of Pennsylvania. We believe
    Ms.&#160;Baumann&#146;s extensive financial experience and her
    experience in energy-related businesses will provide a valuable
    perspective to our Board. In addition, her experience with other
    public companies will provide valuable insight to the strategic
    direction of the Company.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <I>William J. Finnerty </I>has been nominated to serve as a
    member of our Board beginning in May 2011. Mr.&#160;Finnerty has
    40 years of experience leading businesses in the petroleum and
    refining industry. Mr.&#160;Finnerty&#146;s career started with
    Texaco, Inc. in 1970. Since then, he has held executive
    positions with Texaco, Equiva Trading Company and Chevron
    Corporation. Most recently, Mr.&#160;Finnerty was with Tesoro
    Corporation Inc. where he served as Chief Operating Officer from
    2005 to 2008, responsible for overall operations for
    manufacturing, environmental and safety, marketing, business
    development and supply and trading. From 2008 to 2010 he served
    as Executive Vice President, Strategy and Corporate Development,
    where he was responsible for developing the company&#146;s
    business plan and strategic plans and multiple business
    development and merger and acquisition initiatives. Mr. Finnerty
    retired in March 2010. Mr.&#160;Finnerty served on the Board of
    Directors of the National Petrochemical and Refiners Association
    from 2005 to 2010 and was Vice Chairman from 2007 to 2010.
    Mr.&#160;Finnerty holds a B.S. in Marine Transportation from the
    State University of New York Maritime College and completed
    Texaco&#146;s Global Leadership course in Vevey, Switzerland.
    Mr.&#160;Finnerty&#146;s wealth of experience in all facets of
    the downstream sector with both integrated major oil companies
    and independent refiners, as well as his expertise in strategic
    considerations, will provide significant value to our Board.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <I>C.&#160;Scott Hobbs </I>has been a member of the Board since
    September 2008. Mr.&#160;Hobbs has been the managing member of
    Energy Capital Advisors, LLC, an energy industry consulting
    firm, since 2006. Energy Capital Advisors provides consulting
    and advisory services to state governments, investment banks,
    private equity firms and other investors evaluating major
    projects, acquisitions and divestitures principally involving
    oil and gas pipelines, processing plants, power plants and gas
    distribution assets. Mr.&#160;Hobbs was the Executive Chairman
    and a director of Optigas, Inc., a private midstream gathering
    and processing natural gas company, from February 2005 until
    March 2006, when Optigas was sold to a private equity firm
    portfolio company. From January 2004 to February 2005,
    Mr.&#160;Hobbs was President and Chief Operating Officer of KFx,
    Inc. (now Evergreen Energy), a publicly traded clean coal
    technology company. From 1977 to 2001, Mr.&#160;Hobbs worked at
    The Coastal Corporation, where he last served as Executive Vice
    President and Chief Operating Officer for its regulated gas
    pipelines and related operations in the Rocky Mountain region.
    He received a B.S. in Business Administration from Louisiana
    State University and is a Certified Public Accountant.
    Mr.&#160;Hobbs currently serves on the boards of directors of
    Buckeye GP LLC, the general partner of Buckeye Partners, L.P.,
    and previously served as a director for American Oil&#160;&#038;
    Gas, Inc. Mr.&#160;Hobbs&#146; extensive experience in the
    energy and pipeline industry enhances his skill at providing our
    directors with meaningful information. In addition, his acute
    understanding of our business helps generate critical
    discussions, collaboration and strategic planning. He brings a
    fresh perspective to audit committee communication with the
    Finance Department and internal and external auditors and to
    Board oversight and understanding of our business strategies.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <I>George E. Matelich </I>has been a member of our Board since
    September 2006, a member of the board of directors of
    Coffeyville Acquisition LLC since June 2005 and a member of the
    board of directors of Coffeyville Acquisition&#160;III LLC since
    October 2007. He has also been a member of the board of
    directors of the general partner of the Partnership since
    October 2007. Mr.&#160;Matelich has been a managing director of
    Kelso&#160;&#038; Company since 1990. Mr.&#160;Matelich has been
    affiliated with Kelso since 1985. Mr.&#160;Matelich was a
    Certified Public Accountant and holds a Certificate in
    Management Accounting. Mr.&#160;Matelich received a B.A. in
    Business Administration from the University of Puget Sound and
    an M.B.A. from the Stanford Graduate School of Business. He is a
    director of Global Geophysical Services, Inc. and Hunt
    Marcellus, LLC. Mr.&#160;Matelich previously served as a
    director of Americold Corporation, Charter Communications, Inc.,
</DIV>
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    <BR>
    16
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    FairPoint Communications, Inc., Federal-Hoffman, Inc., Harris
    Specialty Chemicals, Inc., King Broadcasting Company, Masland
    Industries, Inc., Optigas, Inc., Shelter Bay Energy Inc. and
    Waste Services, Inc. He is also a Trustee of the University of
    Puget Sound, serves as a director on the board of the American
    Prairie Foundation, and is a member of the Stanford Graduate
    School of Business Advisory Council. Mr.&#160;Matelich&#146;s
    long service as a director with us gives him invaluable insights
    into our history and growth and a valuable perspective of the
    strategic direction of our businesses. Additionally, his
    experience with other public companies provides depth of
    knowledge of business and strategic considerations.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <I>Steve A. Nordaker </I>has been a member of our Board since
    June 2008. He has served as Senior Vice President Finance of
    Energy Capital Group Holdings LLC, a company dedicated to the
    development and execution of energy projects, since 2004.
    Mr.&#160;Nordaker has also worked as a financial consultant for
    various companies in the areas of acquisitions, divestitures,
    restructuring and financial matters since January 2002. From
    1995 through 2001, he was a managing director at
    J.P.&#160;Morgan Securities/JPMorgan Chase Bank and its
    predecessor entities in the global chemicals and global
    oil&#160;&#038; gas groups. From 1992 to 1995, he was a managing
    director in the Chemical Bank worldwide energy, refining and
    petrochemical group. From 1982 to 1992, Mr.&#160;Nordaker served
    in numerous banking positions in the energy group at Texas
    Commerce Bank. Mr.&#160;Nordaker was Manager of Projects for the
    Frantz Company, an engineering consulting firm, from 1977 to
    1982 and worked as a Chemical Engineer for UOP, Inc. from 1968
    to 1977. Mr.&#160;Nordaker received a B.S. in chemical
    engineering from South Dakota School of Mines and Technology and
    an M.B.A. from the University of Houston. Mr.&#160;Nordaker is a
    director of Mallard Creek Polymers, Inc. and Energy Capital
    Group Holdings LLC. Mr.&#160;Nordaker previously served as a
    director of The Plaza Group. Mr.&#160;Nordaker&#146;s extensive
    and varied experiences in the energy sector in combination with
    his financial services experience provides important insight and
    strategic planning for the Board as the Company moves forward in
    making critical decisions and long-term planning. His
    experiences are helpful to the Board in evaluation of
    diversification and finance related plans. His broad knowledge
    of finance, lending and credit markets is valuable to the
    Board&#146;s evaluation of liquidity and credit matters.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <I>Robert T. Smith </I>has been nominated to serve as a member
    of our Board beginning in May 2011. Mr.&#160;Smith has over
    20&#160;years of senior executive experience in which he was
    responsible for the leadership and successful economic
    performance of multiple companies and business units. Most
    recently, from 2008 to 2010, Mr.&#160;Smith served as the
    President, Chief Executive Officer and a director of Atlas
    Pacific Engineering Company, a privately owned machinery
    manufacturer serving the worldwide food processing industry.
    Prior to that, Mr.&#160;Smith served in senior executive roles
    with each of Unova Corporation (now known as Intermec Inc.),
    Valspar Corporation and FMC Corporation. Mr.&#160;Smith has also
    independently provided consulting services to private equity
    firms involved in mergers and acquisitions transactions. Mr.
    Smith retired in May 2010. Mr.&#160;Smith holds a B.S. in
    mechanical engineering from Cornell University and an M.B.A.
    from Harvard University. We believe Mr.&#160;Smith&#146;s broad
    range of executive and business experience will make a valuable
    contribution and bring a unique perspective to our Board.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <I>Joseph E. Sparano </I>has been a member of our Board since
    May 2010. Mr.&#160;Sparano has over 40&#160;years of experience
    in the petroleum and refining industry. His career began with
    Exxon Company, USA in 1969, where he served for over
    10&#160;years in various technical and operations management
    positions. From 1980 to 1990, Mr.&#160;Sparano served in
    executive roles with Union Pacific Corporation, Champlin
    Petroleum, Union Pacific Resources Co., Ultramar/Union Pacific
    Resources Co. and Mercury Air Group related to oil and gas
    project planning, the negotiation of joint ventures, directing
    strategic acquisitions and divestitures, and managing business
    units. From 1990 to 1995, Mr.&#160;Sparano served as Chairman of
    the Board and Chief Executive Officer of Pacific Refining
    Company, a joint venture of The Coastal Corporation and
    Sinochem, a national oil company of The People&#146;s Republic
    of China. From 1995 to 1996, he was a strategic investment
    advisor for TransCanada Pipelines. Mr.&#160;Sparano owned and
    operated his own consulting business from 1996 to 2000. From
    2000 to 2003, Mr.&#160;Sparano served as President of the West
    Coast regional business unit and Vice President of the Heavy
    Fuels Marketing segment for Tesoro Petroleum. Most recently,
    Mr.&#160;Sparano served as President of the Western States
    Petroleum Association (WSPA) from 2003 to 2009, where he was
    responsible for leading the advocacy efforts and public
    representation of the largest western U.S.&#160;energy and
    petroleum company trade association. From January 2010 through
    March 2011, Mr.&#160;Sparano served as an executive
</DIV>
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    <BR>
    17
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    advisor to the Chairman of the WSPA board of directors, where he
    continued to represent WSPA and assisted with the transitioning
    of duties to the WSPA&#146;s new president. Mr.&#160;Sparano
    retired in April 2011. Mr.&#160;Sparano holds a B.S. in chemical
    engineering from the Stevens Institute of Technology and has
    graduate studies experience from both the Stevens Institute of
    Technology and Texas Christian University. Mr.&#160;Sparano
    previously served as a member of the Management Board of
    Champlin Petroleum, as a director of Pacific Refining Company,
    and as an ex-officio director of WSPA. We believe
    Mr.&#160;Sparano&#146;s extensive experience in the petroleum
    and refining industry will provide the Board with meaningful
    information and a valuable perspective of the markets in which
    we operate.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <I>Mark E. Tomkins </I>has been a member of our Board since
    January 2007. He also was a member of the board of directors of
    Coffeyville Acquisition LLC from January 2007 until October
    2007. Mr.&#160;Tomkins has served as the senior financial
    officer at several large companies during the past eleven years.
    He was Senior Vice President and Chief Financial Officer of
    Innovene, a petroleum refining and chemical polymers business
    and a subsidiary of British Petroleum, from May 2005 to January
    2006, when Innovene was sold to a strategic buyer. Since January
    2006, Mr.&#160;Tomkins has served as a consultant and as a board
    member on unrelated boards. From January 2001 to May 2005, he
    was Senior Vice President and Chief Financial Officer of Vulcan
    Materials Company, a publicly traded construction materials and
    chemicals company. From August 1998 to January 2001,
    Mr.&#160;Tomkins was Senior Vice President and Chief Financial
    Officer of Chemtura (formerly Great Lakes Chemical Corporation),
    a publicly traded specialty chemicals company. From July 1996 to
    August 1998, he worked at Honeywell Corporation as Vice
    President of Finance and Business Development for its polymers
    division and as Vice President of Finance and Business
    Development for its electronic materials division. From November
    1990 to July 1996, Mr.&#160;Tomkins worked at Monsanto Company
    in various financial and accounting positions, including Chief
    Financial Officer of the growth enterprises division from
    January 1995 to July 1996. Prior to joining Monsanto, he worked
    at Cobra Corporation, as an auditor in private practice and as
    an assistant professor of accounting and finance.
    Mr.&#160;Tomkins received a B.S. degree in business, with majors
    in Finance and Management, from Eastern Illinois University and
    an M.B.A. from Eastern Illinois University and is a Certified
    Public Accountant. Mr.&#160;Tomkins is a director of W.R.
    Grace&#160;&#038; Co. and Elevance Renewable Sciences, Inc.
    Mr.&#160;Tomkins previously served as a director of Renewable
    Chemicals Corporation. Mr.&#160;Tomkins contributes to the Board
    through his past and current experiences as a director which
    provides invaluable insights into various management, financial,
    and governance matters. His prior senior financial roles have
    contributed to his effectiveness as our audit committee chair
    and as a member of the compensation committee. His knowledge and
    experience has provided the audit committee with valuable
    perspective in managing its relationship with our independent
    auditors and performance of its financial reporting oversight
    function.
</DIV>

<A name='Y90732109'>
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<DIV align="center" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <B><FONT style="font-family: 'Times New Roman', Times">CORPORATE
    GOVERNANCE</FONT></B>
</DIV>
</A>
<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    We believe that good corporate governance helps to ensure the
    Company is managed for the long-term benefits of our
    stockholders, and we periodically review and consider our
    corporate governance policies and practices, the SEC&#146;s
    corporate governance rules and regulations, and the corporate
    governance listing standards of the NYSE, the stock exchange on
    which our common stock is traded.
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <B><FONT style="font-family: 'Times New Roman', Times">Operation
    and Meetings</FONT></B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    The Board oversees the business of the Company, which is
    conducted by the Company&#146;s employees and officers under the
    direction of the chief executive officer of the Company. The
    Board performs a number of specific functions, including:
    (1)&#160;reviewing, approving and monitoring fundamental
    financial and business strategies, risks and major corporate
    actions; (2)&#160;selecting, evaluating and compensating the
    chief executive officer and other executive officers of the
    Company; and (3)&#160;reviewing the Company&#146;s compliance
    with its public disclosure obligations. The Board appoints the
    members of the three Board committees: the audit committee, the
    compensation committee, and the nominating and corporate
    governance committee. Members of the Board are kept informed
    about our Company&#146;s business by various documents sent to
    them before each meeting and oral reports made to them during
    these meetings by members of the Company&#146;s management. The
    full Board is also advised of actions taken by the various
    committees of our Board by the chairpersons of those committees.
    Directors have access to all of our books, records and reports
    and members of management
</DIV>
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<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    are available at all times to answer their questions. Management
    also communicates with the various members of our Board on a
    regular informal basis as is needed to effectively oversee the
    activities of our Company.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    During 2010, the Board held ten meetings and acted by unanimous
    written consent four times. Each incumbent director attended at
    least 75% of the total meetings of the Board and the Board
    committees on which such director served in 2010. In addition,
    while we do not have a specific policy regarding attendance at
    the annual meeting of stockholders, all director nominees are
    encouraged to attend the Annual Meeting. In 2010, all of the
    directors nominated for election attended our annual meeting of
    stockholders.
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <B><FONT style="font-family: 'Times New Roman', Times">Meetings
    of Non-Management Directors and Executive Sessions</FONT></B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    To promote open discussion among non-management directors, we
    schedule regular executive sessions in which non-management
    directors meet without management participation.
    &#147;Non-management directors&#148; are all directors who are
    not executive officers. All of our directors are non-management
    directors except for Mr.&#160;John J. Lipinski, our President,
    Chief Executive Officer and Chairman of the Board. We do not
    have a lead independent director. The non-management directors
    determine who presides at the executive sessions. Our
    non-management directors met during three executive sessions in
    2010 with Mr.&#160;George E. Matelich serving as chairman of
    each of these executive sessions.
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <B><FONT style="font-family: 'Times New Roman', Times">Board
    Leadership Structure and Risk Oversight</FONT></B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    The Board believes that it should have the flexibility to make
    determinations as to whether the same individual should serve as
    both the Chief Executive Officer and the Chairman of the Board.
    In determining the appropriate leadership structure, the Board
    considers, among other things, the current composition of the
    Board and challenges and opportunities specific to the Company.
    Mr.&#160;Lipinski serves as the Company&#146;s Chief Executive
    Officer and Chairman of the Board. The Board believes that
    Mr.&#160;Lipinski&#146;s service as both Chairman of the Board
    and Chief Executive Officer is in the best interest of the
    Company and its stockholders. Mr.&#160;Lipinski possesses over
    38&#160;years of industry experience which, coupled with his
    current in-depth knowledge of the issues, opportunities and
    challenges facing the Company, provides the focused attention,
    effective leadership and direction the Board needs to ensure the
    most critical matters are addressed timely. This also avoids any
    potential confusion or duplication of efforts with clear
    accountability to the Board.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    Our governance processes, including the Board&#146;s involvement
    in developing and implementing strategy, active oversight of
    risk, regular review of business results and thorough evaluation
    of the chief executive officer&#146;s performance and
    compensation, provide rigorous Board oversight of the chief
    executive officer as he fulfills his various responsibilities,
    including his duties as chairman.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    The Board considers oversight of CVR Energy&#146;s risk
    management efforts to be a responsibility of the entire Board.
    The Board&#146;s role in risk oversight includes receiving
    regular reports from members of senior management on areas of
    material risk to the Company, or to the success of a particular
    project or endeavor under consideration, including operational,
    financial, legal and regulatory, strategic and reputational
    risks. The full Board (or the appropriate committee, in the case
    of risks that are under the purview of a particular committee)
    receives these reports from the appropriate members of
    management to enable the Board (or committee) to understand the
    Company&#146;s risk identification, risk management, and risk
    mitigation strategies. When a report is vetted at the committee
    level, the chairperson of that committee subsequently reports on
    the matter to the full Board. This enables the Board and its
    committees to coordinate the Board&#146;s risk oversight role.
    The Board also believes that risk management is an integral part
    of CVR Energy&#146;s annual strategic planning process, which
    addresses, among other things, the risks and opportunities
    facing the Company. The audit committee assists the Board with
    oversight of the Company&#146;s material financial risk
    exposures, including without limitation, liquidity, credit,
    operational risks and the Company&#146;s material financial
    statement and financial reporting risks. The compensation
    committee assists the Board with oversight of risks associated
    with the Company&#146;s compensation policies and practices. In
    each case, the Board or the applicable committee oversees the
    steps Company management has taken to monitor and control such
    exposures.
</DIV>
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<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    The chief executive officer, by leading Board meetings,
    facilitates reporting by the audit committee and the
    compensation committee to the Board of their respective
    activities in risk oversight assistance to the Board. The chief
    executive officer&#146;s collaboration with the Board allows him
    to gauge whether management is providing adequate information
    for the Board to understand the interrelationships of our
    various business and financial risks. He is available to the
    Board to address any questions from directors regarding
    executive management&#146;s ability to identify and mitigate
    risks and weigh them against potential rewards.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    We have performed an internal review of all of our material
    compensation programs and have concluded that there are no plans
    that provide meaningful incentives for employees, including the
    named executive officers and additional executive officers, to
    take risks that would be reasonably likely to have a material
    adverse effect on us.
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <B><FONT style="font-family: 'Times New Roman', Times">Communications
    with Directors</FONT></B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    Stockholders and other interested parties wishing to communicate
    with our Board may send a written communication addressed to:
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <FONT style="font-family: 'Times New Roman', Times"> CVR Energy,
    Inc.<BR>
    2277 Plaza Drive, Suite&#160;500<BR>
    Sugar Land, Texas 77479<BR>
    Attention: Senior Vice President, General Counsel and Secretary
    </FONT>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    Our General Counsel will forward all appropriate communications
    directly to our Board or to any individual director or
    directors, depending upon the facts and circumstances outlined
    in the communication. Any stockholder or other interested party
    who is interested in contacting only the non-management
    directors as a group or the director who presides over the
    meetings of the non-management directors may also send written
    communications to the contact above and should state for whom
    the communication is intended.
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <B><FONT style="font-family: 'Times New Roman', Times">The
    &#147;Controlled Company&#148; Exemption and Director
    Independence</FONT></B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 2%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <B><I><FONT style="font-family: 'Times New Roman', Times">&#147;Controlled
    Company&#148; Exemption</FONT></I></B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    Prior to November&#160;24, 2010, our Board had determined that
    we were a controlled company under the rules of the NYSE and, as
    a result, we had qualified for and relied on exemptions from
    certain director independence requirements of the NYSE. Under
    the rules of the NYSE, a listed company is a controlled company
    when more than 50% of the voting power is held by an individual,
    a group or another company. Our Board determined that we were a
    controlled company because Coffeyville Acquisition LLC
    (&#147;CA&#148;) and Coffeyville Acquisition&#160;II LLC
    (&#147;CA II&#148;) together owned greater than 50% of our
    outstanding common stock. The Company, CA and CA II are parties
    to a stockholders agreement (the &#147;CVR Energy Stockholders
    Agreement&#148;) pursuant to which CA, which is controlled by
    certain affiliates of Kelso&#160;&#038; Company, L.P. (the
    &#147;Kelso Funds&#148;), and CA II, which is controlled by
    certain affiliates of The Goldman Sachs Group, Inc. (the
    &#147;Goldman Sachs Funds&#148;), agreed to vote for a majority
    of the directors on our Board, including two nominees of CA and
    two nominees of CA II.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    As of November&#160;24, 2010, we ceased to be a controlled
    company under the rules of the NYSE due to a sale of common
    stock by CA and CA II in a registered public offering. The
    November 2010 public offering resulted in CA and CA II owning
    less than 50% of our common stock. As a result of the November
    2010 public offering, CA II&#146;s ownership was reduced to less
    than 20% and it lost the ability to nominate one director. CA
    and CA II sold additional shares of common stock in a second
    public offering in February 2011. As a result of the February
    2011 offering, CA II lost the ability to nominate its second
    director and CA lost the ability to nominate one director.
    Following the two public offerings, as of March 2011, CA owned
    approximately 9.1% of our common stock and had the right to
    designate one director for nomination to our Board, and CA II
    owned none of our common stock and had no rights to designate or
    nominate directors to our Board.
</DIV>
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    <BR>
    20
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<DIV style="width: 87%; margin-left: 6%"><!-- BEGIN PAGE WIDTH -->
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<DIV align="left" style="margin-left: 2%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <B><I><FONT style="font-family: 'Times New Roman', Times">Director
    Independence</FONT></I></B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    Due to our status as a controlled company, we historically had
    relied on exemptions from the NYSE rules that require that
    (a)&#160;our Board be comprised of a majority of independent
    directors as defined under the rules of the NYSE, (b)&#160;our
    compensation committee be comprised solely of independent
    directors and (c)&#160;our nominating and corporate governance
    committee be comprised solely of independent directors. With the
    recent loss of controlled company status, we will no longer be
    able to avail ourselves of the above discussed exemptions.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    The NYSE rules require that a majority of our directors must be
    independent by November&#160;24, 2011. We expect that, following
    our annual meeting, our board will include a majority of
    directors who satisfy the independence criteria under the NYSE
    corporate governance listing standards. Our Board has
    affirmatively determined that C. Scott Hobbs, George E.
    Matelich, Steve A. Nordaker, Joseph E. Sparano&#160;and Mark E.
    Tomkins are independent directors under the rules of the NYSE
    and that Barbara M. Baumann, William J. Finnerty and Robert T.
    Smith will be independent directors under the rules of the NYSE
    if they are elected as directors by the stockholders.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    The NYSE rules require that (1)&#160;our compensation committee
    and our nominating and corporate governance committee must be
    composed of a majority of independent directors currently and
    (2)&#160;such committees must be composed entirely of
    independent directors by November&#160;24, 2011. Our
    compensation committee and nominating and corporate governance
    committee currently are composed of a majority of independent
    directors and will include solely independent directors on or
    prior to November&#160;24, 2011.
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 2%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <B><I><FONT style="font-family: 'Times New Roman', Times">Committees</FONT></I></B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    Our Board has the authority to delegate the performance of
    certain oversight and administrative functions to committees of
    the Board. Our Board currently has an audit committee, a
    compensation committee, and a nominating and corporate
    governance committee. In addition, from time to time, special
    committees may be established under the direction of our Board
    when necessary to address specific issues.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    Each committee has adopted a charter which is reviewed annually
    by that committee and changes, if any, are recommended to our
    Board for approval. The charters for the audit committee, the
    compensation committee and the nominating and corporate
    governance committee are subject to certain NYSE rules and our
    charters for those committees comply with such rules. Copies of
    the audit committee charter, compensation committee charter and
    nominating and corporate governance committee charter, as in
    effect from time to time, are available free of charge on our
    Internet site at <U>www.cvrenergy.com.</U>&#160;&#160;These
    charters are also available in print to any stockholder who
    requests them by writing to CVR Energy, Inc., at 2277 Plaza
    Drive, Suite&#160;500, Sugar Land, Texas 77479, Attention:
    Senior Vice President, General Counsel and Secretary.
</DIV>
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    <BR>
    21
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<DIV style="width: 87%; margin-left: 6%"><!-- BEGIN PAGE WIDTH -->
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<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    The following table shows the membership of each committee of
    our Board as of December&#160;31, 2010 and the number of
    meetings held by each committee during 2010.
</DIV>

<DIV style="margin-top: 18pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <B><FONT style="font-family: 'Times New Roman', Times">Committee
    Membership as of December&#160;31, 2010 and Meetings Held During
    2010</FONT></B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<TABLE border="0" width="100%" align="center" cellpadding="0" cellspacing="0" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
<!-- Table Width Row BEGIN -->
<TR style="font-size: 1pt" valign="bottom">
    <TD width="54%">&nbsp;</TD>	<!-- colindex=01 type=maindata -->
    <TD width="2%">&nbsp;</TD>	<!-- colindex=02 type=gutter -->
    <TD width="8%">&nbsp;</TD>	<!-- colindex=02 type=maindata -->
    <TD width="3%">&nbsp;</TD>	<!-- colindex=03 type=gutter -->
    <TD width="11%">&nbsp;</TD>	<!-- colindex=03 type=maindata -->
    <TD width="3%">&nbsp;</TD>	<!-- colindex=04 type=gutter -->
    <TD width="19%">&nbsp;</TD>	<!-- colindex=04 type=maindata -->
</TR>
<!-- Table Width Row END -->
<!-- TableOutputHead -->
<TR style="font-size: 8pt" valign="bottom" align="center">
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="center" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="center" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="center" valign="bottom">
    <B>Nominating and<BR>
    </B>
</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom" align="center">
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="center" valign="bottom">
    <B>Audit<BR>
    </B>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="center" valign="bottom">
    <B>Compensation<BR>
    </B>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="center" valign="bottom">
    <B>Corporate Governance<BR>
    </B>
</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom" align="center">
<TD nowrap align="left" valign="bottom">
<DIV style="border-bottom: 1px solid #000000; width: 1%; padding-bottom: 1px">
    <B>Director</B>
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="center" valign="bottom" style="border-bottom: 1px solid #000000">
    <B>Committee</B>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="center" valign="bottom" style="border-bottom: 1px solid #000000">
    <B>Committee</B>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="center" valign="bottom" style="border-bottom: 1px solid #000000">
    <B>Committee</B>
</TD>
</TR>
<TR style="line-height: 3pt; font-size: 1pt">
<TD>&nbsp;
</TD>
</TR>
<!-- TableOutputBody -->
<TR valign="bottom" style="background: #CCEEFF">
<TD align="left" valign="bottom">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    John J. Lipinski
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="center" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="center" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="center" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="bottom">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    C. Scott Hobbs
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="center" valign="bottom">
    X
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="center" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="center" valign="bottom">
    X
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD align="left" valign="bottom">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    Scott L. Lebovitz
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="center" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="center" valign="bottom">
    X
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="center" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="bottom">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    George E. Matelich
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="center" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="center" valign="bottom">
    Chair
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="center" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD align="left" valign="bottom">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    Steve A. Nordaker
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="center" valign="bottom">
    X
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="center" valign="bottom">
    X
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="center" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="bottom">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    Stanley de J. Osborne
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="center" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="center" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="center" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD align="left" valign="bottom">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    John K. Rowan
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="center" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="center" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="center" valign="bottom">
    Chair
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="bottom">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    Joseph E. Sparano
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="center" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="center" valign="bottom">
    X
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="center" valign="bottom">
    X
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD align="left" valign="bottom">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    Mark E. Tomkins
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="center" valign="bottom">
    Chair
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="center" valign="bottom">
    X
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="center" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="bottom">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    Number of 2010 Meetings
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="center" valign="bottom">
    11
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="center" valign="bottom">
    3
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="center" valign="bottom">
    4
</TD>
</TR>
</TABLE>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">

</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    As of the date of this Proxy Statement, the membership of each
    committee of the Board has not changed since December&#160;31,
    2010. Following our 2011 annual meeting, given the departure of
    certain of our existing directors and assuming the election of
    new directors, we expect that the composition of our committees
    will change. Following our 2011 annual meeting, we expect that
    (1)&#160;the audit committee will consist of Barbara M. Baumann,
    C. Scott Hobbs, Steve A. Nordaker and Mark E. Tomkins (chair),
    (2)&#160;the compensation committee will consist of George E.
    Matelich (chair), Steve A. Nordaker, Joseph E. Sparano and Mark
    E. Tomkins and (3)&#160;the nominating and corporate governance
    committee will consist of C. Scott Hobbs, William J. Finnerty,
    Robert T. Smith and Joseph E. Sparano (chair).
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 2%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <B><I><FONT style="font-family: 'Times New Roman', Times">Audit
    Committee</FONT></I></B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    Our Board has an audit committee that is currently comprised of
    Mark E. Tomkins, C. Scott Hobbs and Steve A. Nordaker.
    Mr.&#160;Tomkins is chairman of the audit committee. Following
    the annual meeting, we expect the audit committee will be
    comprised of Barbara M. Baumann, C. Scott Hobbs, Steve A.
    Nordaker and Mark E. Tomkins. Our Board has determined that
    Mr.&#160;Tomkins qualifies as an &#147;audit committee financial
    expert&#148;, as defined by applicable rules of the Securities
    and Exchange Commission. Our Board has also determined that each
    member of the audit committee, including Mr.&#160;Tomkins and
    Ms. Baumann, if she is appointed to the audit committee are
    &#147;financially literate&#148; under the requirements of the
    NYSE. Under current NYSE independence requirements and SEC
    rules, our audit committee is required to consist entirely of
    independent directors. Our Board has determined that
    Messrs.&#160;Tomkins, Hobbs and Nordaker and Ms. Baumann are
    independent under current NYSE independence requirements and SEC
    rules. In considering Mr.&#160;Tomkins&#146; independence, the
    Board considered that Mr.&#160;Tomkins is currently a director
    of W.R. Grace&#160;&#038; Co. (&#147;W.R. Grace&#148;) and that
    CVR Energy engages in business transactions with W.R. Grace in
    the ordinary course of business. The Board determined that these
    transactions were consistent with the SEC and NYSE independence
    standards and did not require disclosure under Item&#160;404 or
    <FONT style="white-space: nowrap">Regulation&#160;S-K</FONT>
    and did not constitute a material relationship between
    Mr.&#160;Tomkins and the Company. No committee member serves on
    more than two other public company audit committees.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    The audit committee (1)&#160;appoints, terminates, retains,
    compensates and oversees the work of the independent registered
    public accounting firm, (2)&#160;pre-approves all audit, review
    and attest services and permitted non-audit services provided by
    the independent registered public accounting firm,
    (3)&#160;oversees the performance of the Company&#146;s internal
    audit function, (4)&#160;evaluates the qualifications,
    performance and independence of the independent registered
    public accounting firm, (5)&#160;reviews external and internal
    audit reports and management&#146;s responses thereto,
    (6)&#160;oversees the integrity of the financial reporting
    process, system of internal accounting controls, and financial
    statements and reports of the Company, (7)&#160;oversees the
</DIV>
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<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    Company&#146;s compliance with certain legal and regulatory
    requirements, (8)&#160;reviews the Company&#146;s annual and
    quarterly financial statements, including disclosures made in
    &#147;Management&#146;s Discussion and Analysis of Financial
    Condition and Results of Operations&#148; set forth in periodic
    reports filed with the SEC, (9)&#160;discusses with management
    earnings press releases, (10)&#160;meets with management, the
    internal auditors, the independent auditors and the Board,
    (11)&#160;provides the Board with information and materials as
    it deems necessary to make the Board aware of significant
    financial, accounting and internal control matters of the
    Company, (12)&#160;oversees the receipt, investigation,
    resolution and retention of all complaints submitted under the
    Company&#146;s Whistleblower Policy, (13)&#160;produces an
    annual report for inclusion in the Company&#146;s proxy
    statement, and (14)&#160;otherwise complies with its
    responsibilities and duties as stated in the Company&#146;s
    Audit Committee Charter. At each regularly scheduled meeting,
    committee members meet privately with representatives of KPMG,
    the Company&#146;s internal auditors and management of the
    Company.
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 2%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <B><I><FONT style="font-family: 'Times New Roman', Times">Compensation
    Committee</FONT></I></B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    Our compensation committee is currently comprised of George E.
    Matelich, Scott L. Lebovitz, Steve A. Nordaker, Joseph E.
    Sparano and Mark E. Tomkins. Mr.&#160;Matelich is the chairman
    of the compensation committee. Following the annual meeting, we
    expect that the compensation committee will remain unchanged,
    except for the departure of Mr.&#160;Lebovitz.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    The principal responsibilities of the compensation committee are
    to (1)&#160;establish policies and periodically determine
    matters involving executive compensation, (2)&#160;recommend
    changes in employee benefit programs, (3)&#160;grant or
    recommend the grant of stock options and stock awards under the
    2007 Long Term Incentive Plan (&#147;LTIP&#148;),
    (4)&#160;provide counsel regarding key personnel selection,
    (5)&#160;retain independent compensation consultants,
    (6)&#160;recommend to the Board the structure of non-employee
    director compensation and (7)&#160;assist the Board in assessing
    compensation risk including determinations regarding the risk of
    employee compensation practices and policies. In addition, the
    compensation committee reviews and discusses our Compensation
    Discussion and Analysis with management and produces a report on
    executive compensation for inclusion in our annual Proxy
    Statement in compliance with applicable federal securities laws.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    None of the individuals serving on the compensation committee
    has ever been an officer or employee of the Company.
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 2%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <B><I><FONT style="font-family: 'Times New Roman', Times">Nominating
    and Corporate Governance Committee</FONT></I></B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    Our nominating and corporate governance committee is currently
    comprised of C. Scott Hobbs, Joseph E. Sparano and John K.
    Rowan. Mr.&#160;Rowan is the chairman of the nominating and
    corporate governance committee. Following the annual meeting, we
    expect the nominating and corporate governance committee will be
    comprised of C. Scott Hobbs, William J. Finnerty, Robert T.
    Smith and Joseph E. Sparano.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    The corporate governance committee (1)&#160;annually reviews the
    Company&#146;s Corporate Governance Guidelines, (2)&#160;assists
    the Board in identifying, screening and recruiting qualified
    individuals to become Board members, (3)&#160;proposes
    nominations for Board membership and committee membership,
    (4)&#160;assesses the composition of the Board and its
    committees, (5)&#160;oversees the performance of the Board and
    committees thereof, and (6)&#160;otherwise complies with its
    responsibilities and duties as stated in the Company&#146;s
    Corporate Governance Committee Charter.
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <B><FONT style="font-family: 'Times New Roman', Times">Director
    Qualifications</FONT></B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    Our Corporate Governance Guidelines contain Board membership
    criteria that apply to nominees recommended by the nominating
    and corporate governance committee for a position on our Board.
    Our Board seeks a diverse group of candidates who possess the
    background, skills and expertise to make a significant
    contribution to the Board and the Company. The nominating and
    corporate governance committee identifies candidates through a
    variety of means, including recommendations from members of the
    committee and the Board and suggestions from Company management,
    including the chief executive officer. The nominating and
    corporate governance committee also considers candidates
    recommended by stockholders. At least annually, the nominating
    and corporate governance committee reviews with the Board the
    background and qualifications
</DIV>
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<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    of each member of the Board, as well as an assessment of the
    Board&#146;s composition in light of the Board&#146;s needs and
    objectives after considering issues of judgment, diversity, age,
    skills, background and experience. The nominating and corporate
    governance committee reviews its effectiveness in balancing
    these considerations when assessing the composition of the
    Board. Qualified candidates for membership on the Board are
    considered without regard to race, color, religion, sex,
    ancestry, sexual orientation, national origin or disability.
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <B><FONT style="font-family: 'Times New Roman', Times">Identifying
    and Evaluating Nominees for Directors</FONT></B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    Our Board is responsible for selecting its own members and
    delegates the screening process for new directors to the
    nominating and corporate governance committee. This committee is
    responsible for identifying, screening and recommending
    candidates to the entire Board for Board membership.
    Stockholders may propose nominees for consideration by this
    committee by submitting names and supporting information to the
    Company&#146;s General Counsel. The Board will review the
    nominating and corporate governance committee&#146;s
    recommendations of candidates for election to the Board. The
    Board will nominate directors for election at each annual
    meeting of stockholders. The Board is responsible for filling
    any director vacancies that may occur between annual meetings of
    stockholders.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    The nominating and corporate governance committee utilizes a
    number of methods for identifying and evaluating nominees for
    Board membership. In considering candidates for director
    nominee, the nominating and corporate governance committee
    generally assembles all information regarding a candidate&#146;s
    background and qualifications, evaluates a candidate&#146;s mix
    of skills and qualifications, and determines the contribution
    the candidate is expected to make to the overall functioning of
    the Board. Potential candidates for director may come to the
    attention of this committee through current Board members,
    professional search firms, stockholders, or other persons.
    Specifically, in reviewing director candidates, this committee
    will review each candidate&#146;s qualifications for membership
    on the Board, consider the enhanced independence, financial
    literacy and financial expertise standards that may be required
    for audit committee membership and assess the performance of
    current directors who are proposed to be renominated to the
    Board. We may from time to time engage a third party search firm
    to assist our Board and the nominating and corporate governance
    committee in identifying and recruiting candidates for Board
    membership. In its assessment of the Board&#146;s composition as
    a whole, this committee considers whether the Board reflects the
    appropriate sound judgment, business specialization, technical
    skills, diversity and other desired qualities.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    Ms.&#160;Baumann and Mr.&#160;Smith were recommended for
    nomination by non-management directors of our Board.
    Mr.&#160;Finnerty was recommended for nomination by
    Mr.&#160;Lipinski, our Chief Executive Officer.
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <B><FONT style="font-family: 'Times New Roman', Times">Compensation
    Committee Interlocks and Insider Participation</FONT></B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    Our compensation committee is comprised of George E. Matelich,
    Scott L. Lebovitz, Steve A. Nordaker, Joseph E. Sparano and Mark
    E. Tomkins. Mr.&#160;Matelich is a managing director of
    Kelso&#160;&#038; Company and Mr.&#160;Lebovitz is a managing
    director in the Merchant Banking Division of Goldman,
    Sachs&#160;&#038; Co. For a description of the Company&#146;s
    transactions with certain affiliates of Kelso&#160;&#038;
    Company and certain affiliates of Goldman, Sachs&#160;&#038;
    Co., see &#147;Certain Relationships and Related Party
    Transactions&#160;&#151; Transactions with the Goldman Sachs
    Funds and the Kelso Funds.&#148; No member of the compensation
    committee is now, nor was during 2010, an officer or employee of
    the Company.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    C<B>orporate Governance Guidelines and Codes of Ethics</B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    Our Corporate Governance Guidelines, as well as our Code of
    Ethics, which applies to all of our directors, officers and
    employees, and our Principal Executive and Senior Financial
    Officers&#146; Code of Ethics, which applies to our principal
    executive and senior financial and accounting officers, are
    available free of charge on our Internet site at
    <U>www.cvrenergy.com.</U>&#160;&#160;Our Corporate Governance
    Guidelines, Code of Ethics and Principal Executive and Senior
    Financial Officers&#146; Code of Ethics are also available in
    print to any stockholder who requests them by writing to CVR
    Energy, Inc., at 2277 Plaza Drive, Suite&#160;500, Sugar Land,
    Texas 77479, Attention: Senior Vice President, General Counsel
    and Secretary.
</DIV>
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<DIV align="left" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <B><FONT style="font-family: 'Times New Roman', Times">Stock
    Retention Guidelines</FONT></B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    All outside directors (directors who are not officers or
    employees of the Company or any affiliate of the Company) who
    receive any shares of common stock of the Company issued or
    awarded as compensation from the Company are required to retain
    at least 60% of such shares once they become vested for a period
    equal to the lesser of (i)&#160;three years, commencing with the
    date of the award, or (ii)&#160;as long as such outside director
    remains on the Board. In addition, all officers of the Company
    at a level of vice president or higher who receive shares of
    common stock of the Company issued or awarded as compensation
    from the Company are required to retain at least 50% of such
    shares once they become vested for a period equal to the lesser
    of (i)&#160;three years, commencing with the date of the award,
    or (ii)&#160;so long as such individual remains an officer at a
    level of vice president or higher. The stock retention
    guidelines are administered and interpreted by the nominating
    and corporate governance committee of the Board.
</DIV>

<A name='Y90732110'>
<DIV style="margin-top: 18pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <B><FONT style="font-family: 'Times New Roman', Times">DIRECTOR
    COMPENSATION FOR 2010</FONT></B>
</DIV>
</A>
<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    The compensation committee reviews the annual compensation of
    directors who are not officers or employees of the Company or
    its subsidiaries on an annual basis. The Company uses a
    combination of cash and equity compensation to attract and
    retain qualified candidates to serve on the Board. All amounts
    are pro rated if a director joins the Board after the
    commencement of the Company&#146;s fiscal year.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    In setting the compensation for non-employee directors who do
    not work principally for entities affiliated with us, the
    compensation committee considers the significant amount of time
    that directors spend in fulfilling their duties to the Company,
    as well as the skill level required. The compensation committee
    may also review competitive compensation data and analysis
    provided by Longnecker &#038; Associates
    (&#147;Longnecker&#148;). In 2009, Longnecker was engaged to
    provide a formal report and analysis of the compensation paid to
    our outside non-employee directors. This review consisted of
    reviewing annual retainers, committee fees, and stock
    compensation levels provided to directors of our peer companies
    as reported in proxy statements filed in 2009. The peer
    companies, for this purpose, included Terra Industries, Tesoro
    Corp., Holly Corp., Frontier Oil Corp., Mosaic Co., Murphy Oil
    Corp., and CF Industries Holdings, Inc. A summary associated
    with the 2009 report was provided to the compensation committee
    in November 2010. In addition, Longnecker advised on other
    current practices related to director compensation such as
    trends and objectives and approach to director compensation. The
    report and analysis produced by Longnecker reflected that the
    Company&#146;s total compensation package for its non-employee
    directors fell below the average of its peers.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    As a result of the summary being reviewed, the compensation
    committee recommended that the Board increase the target grant
    date value of annual equity awards granted to non-employee
    directors from $120,000 to $135,000. This change was implemented
    starting with the December 2010 restricted stock awards to
    directors. The compensation committee believes this increase has
    helped to align the compensation of our non-employee directors
    with the average compensation of directors of our peers.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    The following table provides compensation information for the
    year ended December&#160;31, 2010 for each non-employee director
    of our Board. Messrs.&#160;Lebovitz, Matelich, Osborne and Rowan
    received no compensation in respect of their service as
    directors in 2010
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<TABLE border="0" width="100%" align="center" cellpadding="0" cellspacing="0" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
<!-- Table Width Row BEGIN -->
<TR style="font-size: 1pt" valign="bottom">
    <TD width="44%">&nbsp;</TD>	<!-- colindex=01 type=maindata -->
    <TD width="2%">&nbsp;</TD>	<!-- colindex=02 type=gutter -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=02 type=lead -->
    <TD width="7%" align="right">&nbsp;</TD>	<!-- colindex=02 type=body -->
    <TD width="1%" align="left">&nbsp;</TD>	<!-- colindex=02 type=hang1 -->
    <TD width="3%">&nbsp;</TD>	<!-- colindex=03 type=gutter -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=03 type=lead -->
    <TD width="6%" align="right">&nbsp;</TD>	<!-- colindex=03 type=body -->
    <TD width="1%" align="left">&nbsp;</TD>	<!-- colindex=03 type=hang1 -->
    <TD width="3%">&nbsp;</TD>	<!-- colindex=04 type=gutter -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=04 type=lead -->
    <TD width="5%" align="right">&nbsp;</TD>	<!-- colindex=04 type=body -->
    <TD width="1%" align="left">&nbsp;</TD>	<!-- colindex=04 type=hang1 -->
    <TD width="3%">&nbsp;</TD>	<!-- colindex=05 type=gutter -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=05 type=lead -->
    <TD width="8%" align="right">&nbsp;</TD>	<!-- colindex=05 type=body -->
    <TD width="1%" align="left">&nbsp;</TD>	<!-- colindex=05 type=hang1 -->
    <TD width="3%">&nbsp;</TD>	<!-- colindex=06 type=gutter -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=06 type=lead -->
    <TD width="6%" align="right">&nbsp;</TD>	<!-- colindex=06 type=body -->
    <TD width="1%" align="left">&nbsp;</TD>	<!-- colindex=06 type=hang1 -->
</TR>
<!-- Table Width Row END -->
<!-- TableOutputHead -->
<TR style="font-size: 8pt" valign="bottom" align="center">
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="center" valign="bottom">
    <B>Fees<BR>
    </B>
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="center" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="center" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="center" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="center" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom" align="center">
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="center" valign="bottom">
    <B>Earned or<BR>
    </B>
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="center" valign="bottom">
    <B>Stock<BR>
    </B>
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="center" valign="bottom">
    <B>Option<BR>
    </B>
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="center" valign="bottom">
    <B>All Other<BR>
    </B>
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="center" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom" align="center">
<TD nowrap align="left" valign="bottom">
<DIV style="border-bottom: 1px solid #000000; width: 1%; padding-bottom: 1px">
    <B>Name</B>
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="center" valign="bottom" style="border-bottom: 1px solid #000000">
    <B>Paid in Cash</B>
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="center" valign="bottom" style="border-bottom: 1px solid #000000">
    <B>Awards(1)</B>
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="center" valign="bottom" style="border-bottom: 1px solid #000000">
    <B>Awards(2)</B>
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="center" valign="bottom" style="border-bottom: 1px solid #000000">
    <B>Compensation</B>
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="center" valign="bottom" style="border-bottom: 1px solid #000000">
    <B>Total</B>
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR style="line-height: 3pt; font-size: 1pt">
<TD>&nbsp;
</TD>
</TR>
<!-- TableOutputBody -->
<TR valign="bottom" style="background: #CCEEFF">
<TD align="left" valign="bottom">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    C. Scott Hobbs
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    64,583
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    135,011
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    &#151;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    &#151;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    199,594
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="bottom">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    Steve A. Nordaker
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    66,875
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    135,011
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    &#151;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    201,886
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD align="left" valign="bottom">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    Joseph E. Sparano(3)
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    36,042
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    215,015
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    &#151;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    &#151;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    251,057
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="bottom">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    Mark E. Tomkins
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    80,625
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    135,011
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    &#151;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    &#151;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    215,636
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD align="left" valign="bottom">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    Scott L. Lebovitz, Kenneth A. Pontarelli, John K. Rowan(3),
    George E. Matelich, and Stanley de J. Osborne
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    &#151;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    &#151;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    &#151;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    &#151;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    &#151;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="bottom">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    Regis B. Lippert(4)
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    30,000
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    &#151;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    &#151;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    5,737
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    35,737
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
</TABLE>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">

</DIV>
<!-- XBRL Pagebreak Begin -->

<P align="center" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <BR>
    25
</DIV><!-- END PAGE WIDTH -->
<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always"><A HREF="#Y90732tocpage">Table of Contents</A></H5><P>

<DIV style="width: 87%; margin-left: 6%"><!-- BEGIN PAGE WIDTH -->
<!-- XBRL Pagebreak End -->

<DIV style="font-size: 1pt; margin-left: 0%; width: 13%;  align: left; border-bottom: 1pt solid #000000"></DIV>

<DIV style="margin-top: 3pt; font-size: 1pt">&nbsp;</DIV>



<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">

<TR>
    <TD width="2%"></TD>
    <TD width="1%"></TD>
    <TD width="97%"></TD>
</TR>

<TR>
    <TD align="right" valign="top">
    (1) </TD>
    <TD></TD>
    <TD valign="bottom">
    Messrs.&#160;Hobbs, Nordaker, Sparano and Tomkins were each
    awarded 8,894&#160;shares of restricted stock on
    December&#160;31, 2010. These shares of restricted stock vested
    immediately on December&#160;31, 2010, subject to the ownership
    requirement described above in &#147;&#151;&#160;Stock Retention
    Guidelines.&#148; The dollar amounts in the table reflect the
    grant date fair value of the awards (8,894&#160;shares
    multiplied by $15.18 per share, rounded to the nearest whole
    number) in accordance with ASC Topic 718,
    <I>Compensation&#160;&#151; Stock Compensation</I>. No
    forfeitures of restricted stock occurred during 2010 and the
    number of shares of restricted stock granted in 2010 was based
    on the closing market price of the Company&#146;s common stock
    on the date of grant, which was December&#160;31, 2010 ($15.18
    for 2010 awards). In connection with Mr.&#160;Sparano joining
    the Board, he was awarded 10,013&#160;shares (grant date value
    $7.99) of restricted stock on May&#160;19, 2010. These shares of
    restricted stock vested immediately on May&#160;19, 2010,
    subject to the ownership requirements described above.</TD>
</TR>


<TR style="line-height: 3pt; font-size: 1pt"><TD>&nbsp;</TD></TR>

<TR>
    <TD align="right" valign="top">
    (2) </TD>
    <TD></TD>
    <TD valign="bottom">
    The following table reflects outstanding vested and unvested
    stock options held by directors as of December&#160;31, 2010:</TD>
</TR>

</TABLE>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<TABLE border="0" width="100%" align="center" cellpadding="0" cellspacing="0" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
<!-- Table Width Row BEGIN -->
<TR style="font-size: 1pt" valign="bottom">
    <TD width="42%">&nbsp;</TD>	<!-- colindex=01 type=maindata -->
    <TD width="2%">&nbsp;</TD>	<!-- colindex=02 type=gutter -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=02 type=lead -->
    <TD width="6%" align="right">&nbsp;</TD>	<!-- colindex=02 type=body -->
    <TD width="1%" align="left">&nbsp;</TD>	<!-- colindex=02 type=hang1 -->
    <TD width="3%">&nbsp;</TD>	<!-- colindex=03 type=gutter -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=03 type=lead -->
    <TD width="11%" align="right">&nbsp;</TD>	<!-- colindex=03 type=body -->
    <TD width="1%" align="left">&nbsp;</TD>	<!-- colindex=03 type=hang1 -->
    <TD width="3%">&nbsp;</TD>	<!-- colindex=04 type=gutter -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=04 type=lead -->
    <TD width="7%" align="right">&nbsp;</TD>	<!-- colindex=04 type=body -->
    <TD width="1%" align="left">&nbsp;</TD>	<!-- colindex=04 type=hang1 -->
    <TD width="3%">&nbsp;</TD>	<!-- colindex=05 type=gutter -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=05 type=lead -->
    <TD width="6%" align="right">&nbsp;</TD>	<!-- colindex=05 type=body -->
    <TD width="1%" align="left">&nbsp;</TD>	<!-- colindex=05 type=hang1 -->
    <TD width="3%">&nbsp;</TD>	<!-- colindex=06 type=gutter -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=06 type=lead -->
    <TD width="4%" align="right">&nbsp;</TD>	<!-- colindex=06 type=body -->
    <TD width="1%" align="left">&nbsp;</TD>	<!-- colindex=06 type=hang1 -->
</TR>
<!-- Table Width Row END -->
<!-- TableOutputHead -->
<TR style="font-size: 8pt" valign="bottom" align="center">
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="center" valign="bottom">
    <B>Number of<BR>
    </B>
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="center" valign="bottom">
    <B>Number of<BR>
    </B>
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="center" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="center" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="center" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom" align="center">
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="center" valign="bottom">
    <B>Options<BR>
    </B>
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="center" valign="bottom">
    <B>Options That<BR>
    </B>
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="center" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="center" valign="bottom">
    <B>Expiration<BR>
    </B>
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="center" valign="bottom">
    <B>Exercise<BR>
    </B>
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom" align="center">
<TD nowrap align="left" valign="bottom">
<DIV style="border-bottom: 1px solid #000000; width: 1%; padding-bottom: 1px">
    <B>Director</B>
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="center" valign="bottom" style="border-bottom: 1px solid #000000">
    <B>Vested</B>
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="center" valign="bottom" style="border-bottom: 1px solid #000000">
    <B>Have Not Vested</B>
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="center" valign="bottom" style="border-bottom: 1px solid #000000">
    <B>Grant Date</B>
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="center" valign="bottom" style="border-bottom: 1px solid #000000">
    <B>Date</B>
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="center" valign="bottom" style="border-bottom: 1px solid #000000">
    <B>Price</B>
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR style="line-height: 3pt; font-size: 1pt">
<TD>&nbsp;
</TD>
</TR>
<!-- TableOutputBody -->
<TR valign="bottom" style="background: #CCEEFF">
<TD nowrap align="left" valign="bottom">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    Mr. Tomkins
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    5,150
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    &#151;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    10/22/07
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    10/22/17
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    19.00
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    4,300
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    12/21/07
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    12/21/17
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    24.73
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD nowrap align="left" valign="bottom">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    Mr. Hobbs
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    6,067
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    3,033
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    9/24/08
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    9/24/18
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    11.01
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="bottom">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    Mr. Nordaker
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    2,900
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    1,450
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    6/10/08
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    6/10/18
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    24.96
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD nowrap align="left" valign="bottom">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    Mr. Lippert(4)
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    &#151;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    &#151;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    &#151;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    &#151;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    &#151;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
</TABLE>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">

</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV style="font-size: 1pt; margin-left: 0%; width: 13%;  align: left; border-bottom: 1pt solid #000000"></DIV>

<DIV style="margin-top: 3pt; font-size: 1pt">&nbsp;</DIV>



<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">

<TR>
    <TD width="2%"></TD>
    <TD width="1%"></TD>
    <TD width="97%"></TD>
</TR>

<TR>
    <TD align="right" valign="top">
    (3) </TD>
    <TD></TD>
    <TD valign="bottom">
    Mr.&#160;Sparano and Mr.&#160;Rowan became directors of the
    Company in May 2010.</TD>
</TR>


<TR style="line-height: 3pt; font-size: 1pt"><TD>&nbsp;</TD></TR>

<TR>
    <TD align="right" valign="top">
    (4) </TD>
    <TD></TD>
    <TD valign="bottom">
    Mr.&#160;Lippert was not nominated for re-election to the Board
    in May 2010. In connection with his departure, stock options
    held by Mr.&#160;Lippert that had not yet vested as of his
    departure date were forfeited and options that were exercisable
    but not exercised within 90&#160;days were also forfeited, each
    in accordance with the 2007 Long Term Incentive Plan. In
    addition, upon Mr.&#160;Lippert&#146;s departure from the Board
    in May 2010, his shares of restricted stock were no longer
    subject to our ownership requirements described above in
    &#147;&#151;&#160;Stock Retention Guidelines.&#148; The other
    compensation includes the fair market value of a commemorative
    gift given to Mr.&#160;Lippert upon his departure from the Board.</TD>
</TR>

</TABLE>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    Non-employee directors who do not work principally for entities
    affiliated with us were entitled to receive an annual retainer
    of $60,000 for 2010. In addition, non-employee directors serving
    on the audit committee receive an additional annual retainer of
    $5,000; those serving on the compensation committee receive an
    additional annual retainer of $2,500. Effective July 2010,
    non-employee directors serving on the nominating and corporate
    governance committee also receive an additional annual retainer
    of $2,500. Mr.&#160;Tomkins receives an additional retainer of
    $20,000 for serving as audit committee chairman. Cash
    compensation for the non-employee directors will remain the same
    for 2011. In addition, all directors are reimbursed for travel
    expenses and other
    <FONT style="white-space: nowrap">out-of-pocket</FONT>
    costs incurred in connection with their attendance at meetings.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    Annually, in December of each year, the non-employee directors
    who do not work principally for entities affiliated with us are
    granted a formula-based award of restricted stock to approximate
    a value of $135,000 ($120,000 in 2009), which are granted
    pursuant to the Company&#146;s 2007 Long Term Incentive Plan and
    related restricted stock award agreements. For 2010, we
    determined the number of shares by dividing $135,000 by the
    closing price of our common stock on December&#160;31, 2010,
    which was $15.18 per share. Shares of restricted stock granted
    to directors become vested immediately upon grant, but remain
    subject to the stock retention guidelines described above in
    &#147;&#151;&#160;Stock Retention Guidelines,&#148; which are
    included in the Company&#146;s corporate governance guidelines.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    Each of Messrs.&#160;Finnerty and Sparano entered into a
    consulting agreement with the Company in March 2011, pursuant to
    which they will render consulting services to our Board of
    Directors regarding strategic initiatives and such other special
    projects as the Board may request. The initial terms of these
    consulting agreements expire on December&#160;31, 2011 and are
    automatically renewed for successive one year periods unless
    either party provides notice at least 60&#160;days in advance of
    the expiration of the initial term or renewal term, as
    applicable. Pursuant to these agreements, Messrs.&#160;Finnerty
    and Sparano will receive two hundred dollars per hour of service
    performed, up to a maximum of $40,000 in any calendar year.
</DIV>
<!-- XBRL Pagebreak Begin -->

<P align="center" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <BR>
    26
</DIV><!-- END PAGE WIDTH -->
<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always"><A HREF="#Y90732tocpage">Table of Contents</A></H5><P>

<DIV style="width: 87%; margin-left: 6%"><!-- BEGIN PAGE WIDTH -->
<!-- XBRL Pagebreak End -->

<A name='Y90732111'>
<DIV style="margin-top: 18pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <B><FONT style="font-family: 'Times New Roman', Times">SECURITIES
    OWNERSHIP OF CERTAIN<BR>
    BENEFICIAL OWNERS AND OFFICERS AND DIRECTORS</FONT></B>
</DIV>
</A>
<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    The following table presents information regarding beneficial
    ownership of our common stock by:
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0">

<TR>
    <TD width="4%"></TD>
    <TD width="2%"></TD>
    <TD width="94%"></TD>
</TR>

<TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    each of our current directors and nominees for director;
</TD>
</TR>


<TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    each of our named executive officers as such term is defined
    herein;
</TD>
</TR>


<TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    each stockholder known by us to beneficially hold five percent
    or more of our common stock;&#160;and
</TD>
</TR>


<TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    all of our executive officers and directors as a group.
</TD>
</TR>

</TABLE>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    Beneficial ownership is determined under the rules of the SEC
    and generally includes voting or investment power with respect
    to securities. Unless indicated below, to our knowledge, the
    persons and entities named in the table have sole voting and
    sole investment power with respect to all shares beneficially
    owned by them, subject to community property laws where
    applicable. Shares of common stock subject to options that are
    currently exercisable or exercisable within 60&#160;days of
    March&#160;21, 2011 are deemed to be outstanding and to be
    beneficially owned by the person holding such options for the
    purpose of computing the percentage ownership of that person but
    are not treated as outstanding for the purpose of computing the
    percentage ownership of any other person. Except as otherwise
    indicated, the business address for each of the beneficial
    owners listed in the table is
    <FONT style="white-space: nowrap">c/o&#160;CVR</FONT>
    Energy, Inc., 2277 Plaza Drive, Suite&#160;500, Sugar Land,
    Texas 77479.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<TABLE border="0" width="100%" align="center" cellpadding="0" cellspacing="0" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
<!-- Table Width Row BEGIN -->
<TR style="font-size: 1pt" valign="bottom">
    <TD width="81%">&nbsp;</TD>	<!-- colindex=01 type=maindata -->
    <TD width="2%">&nbsp;</TD>	<!-- colindex=02 type=gutter -->
    <TD width="4%" align="right">&nbsp;</TD>	<!-- colindex=02 type=lead -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=02 type=body -->
    <TD width="4%" align="left">&nbsp;</TD>	<!-- colindex=02 type=hang1 -->
    <TD width="3%">&nbsp;</TD>	<!-- colindex=03 type=gutter -->
    <TD width="2%" align="right">&nbsp;</TD>	<!-- colindex=03 type=lead -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=03 type=body -->
    <TD width="2%" align="left">&nbsp;</TD>	<!-- colindex=03 type=hang1 -->
</TR>
<!-- Table Width Row END -->
<!-- TableOutputHead -->
<TR style="font-size: 8pt" valign="bottom" align="center">
<TD nowrap align="center" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="7" nowrap align="center" valign="bottom">
    <B>Shares<BR>
    </B>
</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom" align="center">
<TD nowrap align="left" valign="bottom">
    <B>Beneficial Owner<BR>
    </B>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="7" nowrap align="center" valign="bottom" style="border-bottom: 1px solid #000000">
    <B>Beneficially Owned</B>
</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom" align="center">
<TD nowrap align="left" valign="bottom">
<DIV style="border-bottom: 1px solid #000000; width: 1%; padding-bottom: 1px">
    <B>Name and Address</B>
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom" style="border-bottom: 1px solid #000000">
    <B>Number</B>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom" style="border-bottom: 1px solid #000000">
    <B>Percent</B>
</TD>
</TR>
<TR style="line-height: 3pt; font-size: 1pt">
<TD>&nbsp;
</TD>
</TR>
<!-- TableOutputBody -->
<TR valign="bottom" style="color: #000000; background: #CCEEFF">
<TD nowrap align="left" valign="bottom">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    FMR LLC(1)
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    10,199,544
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    11.6
</TD>
<TD nowrap align="left" valign="bottom">
    %
</TD>
</TR>
<TR valign="bottom" style="color: #000000; background: #CCEEFF">
<TD align="left" valign="bottom">
<DIV style="text-indent: 0pt; margin-left: 10pt">
    82 Devonshire Street Boston,<BR>
    Massachusetts 02109
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="bottom">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    Coffeyville Acquisition LLC(2)
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    7,988,179
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    9.1
</TD>
<TD nowrap align="left" valign="bottom">
    %
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="bottom">
<DIV style="text-indent: 0pt; margin-left: 10pt">
    Kelso Investment Associates VII, L.P.<BR>
    KEP VI, LLC<BR>
    320 Park Avenue, 24th&#160;Floor <BR>
    New York, New York 10022
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="color: #000000; background: #CCEEFF">
<TD align="left" valign="bottom">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    Gilder, Gagnon, Howe&#160;&#038; Co. LLC(3)
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    5,105,269
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    5.9
</TD>
<TD nowrap align="left" valign="bottom">
    %
</TD>
</TR>
<TR valign="bottom" style="color: #000000; background: #CCEEFF">
<TD align="left" valign="bottom">
<DIV style="text-indent: 0pt; margin-left: 10pt">
    3 Columbus Circle, 26th Floor <BR>
    New York, NY 10019
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="bottom">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    John J. Lipinski(4)
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    622,336
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">

</TD>
<TD nowrap align="left" valign="bottom">
    *
</TD>
</TR>
<TR valign="bottom" style="color: #000000; background: #CCEEFF">
<TD align="left" valign="bottom">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    Stanley A. Riemann(5)
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    137,889
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">

</TD>
<TD nowrap align="left" valign="bottom">
    *
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="bottom">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    Edward A. Morgan(6)
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    140,824
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">

</TD>
<TD nowrap align="left" valign="bottom">
    *
</TD>
</TR>
<TR valign="bottom" style="color: #000000; background: #CCEEFF">
<TD align="left" valign="bottom">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    Edmund S. Gross(7)
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    119,496
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">

</TD>
<TD nowrap align="left" valign="bottom">
    *
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="bottom">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    Robert W. Haugen(8)
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    38,691
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">

</TD>
<TD nowrap align="left" valign="bottom">
    *
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="bottom">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    Barbara M. Baumann
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    &#151;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    &#151;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="bottom">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    William J. Finnerty
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    &#151;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    &#151;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="color: #000000; background: #CCEEFF">
<TD align="left" valign="bottom">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    C. Scott Hobbs(9)
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    54,801
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">

</TD>
<TD nowrap align="left" valign="bottom">
    *
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="bottom">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    Scott L. Lebovitz(10)
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    8,353
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">

</TD>
<TD nowrap align="left" valign="bottom">
    *
</TD>
</TR>
<TR valign="bottom" style="color: #000000; background: #CCEEFF">
<TD align="left" valign="bottom">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    George E. Matelich(2)
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    7,988,179
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    9.1
</TD>
<TD nowrap align="left" valign="bottom">
    %
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="bottom">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    Steve A. Nordaker(11)
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    47,465
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">

</TD>
<TD nowrap align="left" valign="bottom">
    *
</TD>
</TR>
<TR valign="bottom" style="color: #000000; background: #CCEEFF">
<TD align="left" valign="bottom">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    Stanley de J. Osborne(2)
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    7,988,179
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    9.1
</TD>
<TD nowrap align="left" valign="bottom">
    %
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="bottom">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    John Rowan
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    &#151;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    &#151;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="bottom">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    Robert T. Smith
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    &#151;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    &#151;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="color: #000000; background: #CCEEFF">
<TD align="left" valign="bottom">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    Joseph E. Sparano(12)
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    12,246
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">

</TD>
<TD nowrap align="left" valign="bottom">
    *
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="bottom">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    Mark E. Tomkins(13)
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    65,699
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">

</TD>
<TD nowrap align="left" valign="bottom">
    *
</TD>
</TR>
<TR valign="bottom" style="color: #000000; background: #CCEEFF">
<TD align="left" valign="bottom">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    All directors and executive officers, as a group
    (19&#160;persons)(14)
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    9,341,622
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    10.6
</TD>
<TD nowrap align="left" valign="bottom">
    %
</TD>
</TR>
</TABLE>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">

</DIV>
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<P align="center" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <BR>
    27
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<P><HR noshade><P>
<H5 align="left" style="page-break-before:always"><A HREF="#Y90732tocpage">Table of Contents</A></H5><P>

<DIV style="width: 87%; margin-left: 6%"><!-- BEGIN PAGE WIDTH -->
<!-- XBRL Pagebreak End -->

<DIV style="font-size: 1pt; margin-left: 0%; width: 13%;  align: left; border-bottom: 1pt solid #000000"></DIV>

<DIV style="margin-top: 3pt; font-size: 1pt">&nbsp;</DIV>



<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">

<TR>
    <TD width="2%"></TD>
    <TD width="1%"></TD>
    <TD width="97%"></TD>
</TR>

<TR>
    <TD align="right" valign="top">
    *&#160;</TD>
    <TD></TD>
    <TD valign="bottom">
    Less than 1% of our outstanding common stock as of the record
    date.</TD>
</TR>

</TABLE>

<DIV style="margin-top: 3pt; font-size: 1pt">&nbsp;</DIV>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">

<TR>
    <TD width="3%"></TD>
    <TD width="1%"></TD>
    <TD width="96%"></TD>
</TR>

<TR>
    <TD align="right" valign="top">
    (1) </TD>
    <TD></TD>
    <TD valign="bottom">
    FMR LLC filed a Schedule&#160;13G with the U.S. Securities and
    Exchange Commission (the &#147;Commission&#148;) on
    March&#160;9, 2011. According to the filing, FMR LLC has sole
    power to dispose or to direct the disposition of
    10,199,544&#160;shares of common stock and sole power to vote or
    to direct the vote of 1,288,650&#160;shares of common stock.</TD>
</TR>


<TR style="line-height: 3pt; font-size: 1pt"><TD>&nbsp;</TD></TR>

<TR>
    <TD align="right" valign="top">
</TD>
    <TD></TD>
    <TD valign="bottom">
    According to this filing, Fidelity Management&#160;&#038;
    Research Company (&#147;Fidelity&#148;), a wholly owned
    subsidiary of FMR LLC and an investment adviser registered under
    Section&#160;203 of the Investment Advisers Act of 1940, is the
    beneficial owner of 8,910,894&#160;shares of the outstanding
    common stock as a result of acting as investment adviser to
    various investment companies (such investment companies
    collectively, the &#147;Funds&#148;) registered under
    Section&#160;8 of the Investment Company Act of 1940.</TD>
</TR>


<TR style="line-height: 3pt; font-size: 1pt"><TD>&nbsp;</TD></TR>

<TR>
    <TD align="right" valign="top">
</TD>
    <TD></TD>
    <TD valign="bottom">
    Edward C. Johnson 3d, as Chairman of FMR LLC, and FMR LLC,
    through its control of Fidelity, and the Funds each has sole
    power to dispose of 8,910,894&#160;shares owned by the Funds.
    Members of the family of Edward C. Johnson 3d are the
    predominant owners, directly or through trusts, of Series&#160;B
    shares of FMR LLC, representing 49% of the voting power of FMR
    LLC. The Johnson family group and all other Series&#160;B
    stockholders have entered into a stockholders&#146; voting
    agreement under which all Series&#160;B shares will be voted in
    accordance with the majority vote of the Series&#160;B shares.
    Accordingly, through their ownership of voting common shares and
    the execution of the stockholders&#146; voting agreement,
    members of the Johnson family may be deemed under the Investment
    Company Act of 1940 to form a controlling group with respect to
    FMR LLC. Neither FMR LLC nor Edward C. Johnson 3d has the sole
    power to vote or direct the voting of the shares owned directly
    by the Funds, which power resides with the Funds&#146; boards of
    trustees. Fidelity carries out the voting of the shares under
    written guidelines established by the Funds&#146; boards of
    trustees.</TD>
</TR>


<TR style="line-height: 3pt; font-size: 1pt"><TD>&nbsp;</TD></TR>

<TR>
    <TD align="right" valign="top">
</TD>
    <TD></TD>
    <TD valign="bottom">
    Pyramis Global Advisors, LLC (&#147;PGALLC&#148;), 900 Salem
    Street, Smithfield, Rhode Island, 02917, an indirect
    wholly-owned subsidiary of FMR LLC and an investment adviser
    registered under Section&#160;203 of the Investment Advisers Act
    of 1940, is the beneficial owner of 1,117,160&#160;shares of
    common stock as a result of its serving as investment adviser to
    institutional accounts,
    <FONT style="white-space: nowrap">non-U.S.</FONT>
    mutual funds, or investment companies registered under
    Section&#160;8 of the Investment Company Act of 1940 owning such
    shares. Edward C. Johnson 3d and FMR LLC, through its control of
    PGALLC, each has sole dispositive power over
    1,117,160&#160;shares and sole power to vote or to direct the
    voting of 1,117,160&#160;shares of common stock owned by the
    institutional accounts or funds advised by PGALLC.</TD>
</TR>


<TR style="line-height: 3pt; font-size: 1pt"><TD>&nbsp;</TD></TR>

<TR>
    <TD align="right" valign="top">
</TD>
    <TD></TD>
    <TD valign="bottom">
    Pyramis Global Advisors Trust&#160;Company (&#147;PGATC&#148;),
    900 Salem Street, Smithfield, Rhode Island, 02917, an indirect
    wholly-owned subsidiary of FMR LLC and a bank as defined in
    Section&#160;3(a)(6) of the Securities Exchange Act of 1934, as
    amended (the &#147;Exchange Act&#148;), is the beneficial owner
    of 39,690&#160;shares of the outstanding common stock as a
    result of its serving as investment manager of institutional
    accounts owning such shares.</TD>
</TR>


<TR style="line-height: 3pt; font-size: 1pt"><TD>&nbsp;</TD></TR>

<TR>
    <TD align="right" valign="top">
</TD>
    <TD></TD>
    <TD valign="bottom">
    FIL Limited (&#147;FIL&#148;), Pembroke Hall, 42 Crow Lane,
    Hamilton, Bermuda, is the beneficial owner of
    131,800&#160;shares of the outstanding common stock.
    Partnerships controlled predominantly by members of the family
    of Edward C. Johnson 3d, or trusts for their benefit, own shares
    of FIL voting stock with the right to cast approximately 39% of
    the total votes which may be cast by all holders of FIL voting
    stock. However, FMR LLC and FIL are of the view that they are
    not acting as a &#147;group&#148; for purposes of Section 13(d)
    under the Exchange Act and that they are not otherwise required
    to attribute to each other the &#147;beneficial ownership&#148;
    of securities &#147;beneficially owned&#148; by the other
    corporation within the meaning of
    <FONT style="white-space: nowrap">Rule&#160;13d-3</FONT>
    promulgated under the Exchange Act. Therefore, they are of the
    view that the shares held by the other corporation need not be
    aggregated for purposes of Section&#160;13(d).</TD>
</TR>


<TR style="line-height: 3pt; font-size: 1pt"><TD>&nbsp;</TD></TR>

<TR>
    <TD align="right" valign="top">
    (2) </TD>
    <TD></TD>
    <TD valign="bottom">
    Coffeyville Acquisition LLC (&#147;CA&#148;) directly owns
    7,988,179&#160;shares of common stock. Kelso Investment
    Associates VII, L.P., or KIA VII, a Delaware limited
    partnership, owns a number of common units in CA that
    corresponds to 6,240,910&#160;shares of common stock, and KEP
    VI, LLC, or KEP VI and together with KIA VII, the Kelso Funds, a
    Delaware limited liability company, owns a number of common
    units in CA that corresponds to 1,545,368&#160;shares of common
    stock. The Kelso Funds may be deemed to beneficially own
    indirectly, in the aggregate, all of the common stock of the
    Company owned by CA because the </TD>
</TR>
<!-- XBRL Paragraph Pagebreak -->

</TABLE>
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<P align="center" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <BR>
    28
</DIV><!-- END PAGE WIDTH -->
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<H5 align="left" style="page-break-before:always"><A HREF="#Y90732tocpage">Table of Contents</A></H5><P>

<DIV style="width: 87%; margin-left: 6%"><!-- BEGIN PAGE WIDTH -->
<!-- XBRL Pagebreak End -->

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">

<TR>
    <TD width="3%"></TD>
    <TD width="1%"></TD>
    <TD width="96%"></TD>
</TR>

<TR>
    <TD valign="top">
</TD>
    <TD></TD>
    <TD valign="bottom">
    Kelso Funds control CA and have the power to vote or dispose of
    the common stock of the Company owned by CA. KIA VII and KEP VI,
    due to their common control, could be deemed to beneficially own
    each of the other&#146;s shares but each disclaims such
    beneficial ownership. Messrs.&#160;Nickell, Wall, Matelich,
    Goldberg, Bynum, Wahrhaftig, Berney, Loverro, Connors, Osborne
    and Moore may be deemed to share beneficial ownership of shares
    of common stock owned of record or beneficially owned by KIA
    VII, KEP VI and CA by virtue of their status as managing members
    of KEP VI and of Kelso GP VII, LLC, a Delaware limited liability
    company, the principal business of which is serving as the
    general partner of Kelso GP VII, L.P., a Delaware limited
    partnership, the principal business of which is serving as the
    general partner of KIA VII. Each of Messrs.&#160;Nickell, Wall,
    Matelich, Goldberg, Bynum, Wahrhaftig, Berney, Loverro, Connors,
    Osborne and Moore (the &#147;Kelso Individuals&#148;) share
    investment and voting power with respect to the ownership
    interests owned by KIA VII, KEP VI and CA but disclaim
    beneficial ownership of such interests. Mr.&#160;Collins may be
    deemed to share beneficial ownership of shares of common stock
    owned of record or beneficially owned by KEP VI and CA by virtue
    of his status as a managing member of KEP VI. Mr.&#160;Collins
    shares investment and voting power with the Kelso Individuals
    with respect to ownership interests owned by KEP VI and CA but
    disclaims beneficial ownership of such interests.</TD>
</TR>


<TR style="line-height: 3pt; font-size: 1pt"><TD>&nbsp;</TD></TR>

<TR>
    <TD align="right" valign="top">
    (3) </TD>
    <TD></TD>
    <TD valign="bottom">
    Gilder, Gagnon, Howe&#160;&#038; Co. LLC (&#147;Gilder
    Gagnon&#148;) filed a Schedule 13G with the Commission on
    March&#160;9, 2011. According to this filing, Gilder Gagnon has
    shared dispositive power with respect to 5,043,120&#160;shares
    of common stock and sole voting and dispositive power with
    respect to 62,149&#160;shares of common stock. According to the
    filing, Gilder Gagnon&#146;s interest includes
    4,348,285&#160;shares held in customer accounts over which
    partners and/or employees of Gilder Gagnon have discretionary
    authority to dispose of or direct the disposition of the shares,
    694,835&#160;shares held in accounts owned by the partners of
    Gilder Gagnon and their families and 62,149&#160;shares held in
    the account of the profit-sharing plan of Gilder Gagnon.</TD>
</TR>


<TR style="line-height: 3pt; font-size: 1pt"><TD>&nbsp;</TD></TR>

<TR>
    <TD align="right" valign="top">
    (4) </TD>
    <TD></TD>
    <TD valign="bottom">
    Mr.&#160;Lipinski owns 177,471&#160;shares of common stock
    directly. Mr.&#160;Lipinski was awarded 222,532&#160;shares of
    restricted stock on July&#160;16, 2010 and 222,333&#160;shares
    of restricted stock on December&#160;31, 2010. The transfer
    restrictions on these shares will lapse in one-third annual
    increments beginning on the first anniversary of the date of
    grant. Subject to vesting requirements, Mr.&#160;Lipinski is
    required to retain at least 50% of such shares for a period
    equal to the lesser of (i)&#160;three years, commencing with the
    date of the award, or (ii)&#160;as long as Mr.&#160;Lipinski
    remains an officer of the Company (or an affiliate) at the level
    of vice president or higher. Because Mr.&#160;Lipinski has the
    right to vote his non-vested shares of restricted stock, he is
    deemed to have beneficial ownership of such shares. In addition,
    Mr.&#160;Lipinski owns 20,113&#160;shares indirectly through his
    ownership of common units in CA. Mr.&#160;Lipinski does not have
    the power to vote or dispose of shares that correspond to his
    ownership of common units in CA and thus does not have
    beneficial ownership of such shares. Mr.&#160;Lipinski also owns
    (i)&#160;profits interests in each of CA and CA II,
    (ii)&#160;phantom points under each of the Phantom Unit Plans
    and (iii)&#160;common units and override units in CA III. See
    &#147;Compensation of Executive Officers&#160;&#151; Outstanding
    Equity Awards at 2010 Fiscal Year-End&#148; and
    &#147;Compensation of Executive Officers&#160;&#151; Equity
    Awards Vested During Fiscal Year-Ended 2010.&#148; Such
    interests do not give Mr.&#160;Lipinski beneficial ownership of
    any shares of our common stock because they do not give
    Mr.&#160;Lipinski the power to vote or dispose of any such
    shares.</TD>
</TR>


<TR style="line-height: 3pt; font-size: 1pt"><TD>&nbsp;</TD></TR>

<TR>
    <TD align="right" valign="top">
    (5) </TD>
    <TD></TD>
    <TD valign="bottom">
    Mr.&#160;Riemann owns no shares of common stock directly.
    Mr.&#160;Riemann was awarded 69,542&#160;shares of restricted
    stock on July&#160;16, 2010 and 68,347&#160;shares of restricted
    stock on December&#160;31, 2010. The transfer restrictions on
    these shares will lapse in one-third annual increments beginning
    on the first anniversary of the date of grant. Subject to
    vesting requirements, Mr.&#160;Riemann is required to retain at
    least 50% of such shares for a period equal to the lesser of
    (i)&#160;three years, commencing with the date of the award, or
    (ii)&#160;as long as Mr.&#160;Riemann remains an officer of the
    Company (or an affiliate) at the level of vice president or
    higher. Because Mr.&#160;Riemann has the right to vote his
    non-vested shares of restricted stock, he is deemed to have
    beneficial ownership of such shares. Mr.&#160;Riemann owns
    12,377&#160;shares indirectly through his ownership of common
    units in CA. Mr.&#160;Riemann does not have the power to vote or
    dispose of shares that correspond to his ownership of common
    units in CA and thus does not have beneficial ownership of such
    shares. Mr.&#160;Riemann also owns (i)&#160;profits interests in
    each of CA and CA II, (ii)&#160;phantom points under each of the
    Phantom Unit Plans and (iii)&#160;common units and override
    units </TD>
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    29
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    in CA III. See &#147;Compensation of Executive
    Officers&#160;&#151; Outstanding Equity Awards at 2010 Fiscal
    Year-End&#148; and &#147;Compensation of Executive
    Officers&#160;&#151; Equity Awards Vested During Fiscal
    Year-Ended 2010.&#148; Such interests do not give
    Mr.&#160;Riemann beneficial ownership of any shares of the
    Company&#146;s common stock because they do not give
    Mr.&#160;Riemann the power to vote or dispose of any such shares.</TD>
</TR>


<TR style="line-height: 3pt; font-size: 1pt"><TD>&nbsp;</TD></TR>

<TR>
    <TD align="right" valign="top">
    (6) </TD>
    <TD></TD>
    <TD valign="bottom">
    Mr.&#160;Morgan was awarded 25,000&#160;shares of non-vested
    restricted stock in connection with joining the Company on
    May&#160;14, 2009. Under the terms of the restricted stock
    agreement, Mr.&#160;Morgan has the right to vote his shares of
    restricted stock after the date of grant. However, the transfer
    restrictions on these shares will lapse in one-third annual
    increments beginning on the first anniversary of the date of
    grant. On May&#160;14, 2010, 8,334 of the foregoing shares
    vested, with 2,205&#160;shares being withheld for tax purposes,
    and the remaining 6,129&#160;shares were issued to
    Mr.&#160;Morgan. Mr.&#160;Morgan was awarded 38,168&#160;shares
    of restricted stock on December&#160;18, 2009,
    41,725&#160;shares of restricted stock on July&#160;16, 2010 and
    41,502&#160;shares of restricted stock on December&#160;31,
    2010. The transfer restrictions on these shares will lapse in
    one-third annual increments beginning on the first anniversary
    of the date of grant. Subject to vesting requirements,
    Mr.&#160;Morgan is required to retain at least 50% of such
    shares for a period equal to the lesser of (i)&#160;three years,
    commencing with the date of the award, or (ii)&#160;as long as
    Mr.&#160;Morgan remains an officer of the Company (or an
    affiliate) at the level of vice president or higher. See
    &#147;Compensation of Executive Officers&#160;&#151; Outstanding
    Equity Awards at 2010 Fiscal Year-End&#148; and
    &#147;Compensation of Executive Officers&#160;&#151; Equity
    Awards Vested During Fiscal Year-Ended 2010.&#148; Because
    Mr.&#160;Morgan has the right to vote his non-vested shares of
    restricted stock, he is deemed to have beneficial ownership of
    such shares. On December&#160;18, 2010, 12,723&#160;shares from
    the December&#160;18, 2009 award vested, with 3,366&#160;shares
    being withheld for tax purposes, and the remaining
    9,357&#160;shares were issued to Mr.&#160;Morgan.</TD>
</TR>


<TR style="line-height: 3pt; font-size: 1pt"><TD>&nbsp;</TD></TR>

<TR>
    <TD align="right" valign="top">
    (7) </TD>
    <TD></TD>
    <TD valign="bottom">
    Mr.&#160;Gross owns 1,000&#160;shares of common stock directly.
    In addition, Mr.&#160;Gross was awarded 15,268&#160;shares of
    restricted stock on December&#160;18, 2009, 59,110&#160;shares
    of restricted stock on July&#160;16, 2010 and 45,719&#160;shares
    of restricted stock on December&#160;31, 2010. The transfer
    restrictions on these shares will lapse in one-third annual
    increments beginning on the first anniversary of the date of
    grant. Subject to vesting requirements, Mr.&#160;Gross is
    required to retain at least 50% of such shares for a period
    equal to the lesser of (i)&#160;three years, commencing with the
    date of the award, or (ii)&#160;as long as Mr.&#160;Gross
    remains an officer of the Company (or an affiliate) at the level
    of vice president or higher. Because Mr.&#160;Gross has the
    right to vote his non-vested shares of restricted stock, he is
    deemed to have beneficial ownership of such shares. On
    December&#160;18, 2010, 5,090&#160;shares from the
    December&#160;18, 2009 award vested, with 1,601&#160;shares
    being withheld for tax purposes, and the remaining
    3,489&#160;shares were issued to Mr.&#160;Gross. Mr.&#160;Gross
    owns 928&#160;shares indirectly through his ownership of common
    units in CA. Mr.&#160;Gross does not have the power to vote or
    dispose of shares that correspond to his ownership of common
    units in CA and thus does not have beneficial ownership of such
    shares. Mr.&#160;Gross also owns (i)&#160;phantom points under
    each of the Phantom Unit Plans and (ii)&#160;common units and
    override units in CA III. See &#147;Compensation of Executive
    Officers&#160;&#151; Outstanding Equity Awards at 2010 Fiscal
    Year-End&#148; and &#147;Compensation of Executive
    Officers&#160;&#151; Equity Awards Vested During Fiscal
    Year-Ended 2010.&#148; Such interests do not give Mr.&#160;Gross
    beneficial ownership of any shares of the Company&#146;s common
    stock because they do not give Mr.&#160;Gross the power to vote
    or dispose of any such shares.</TD>
</TR>


<TR style="line-height: 3pt; font-size: 1pt"><TD>&nbsp;</TD></TR>

<TR>
    <TD align="right" valign="top">
    (8) </TD>
    <TD></TD>
    <TD valign="bottom">
    Mr.&#160;Haugen owns 5,000&#160;shares of common stock directly.
    Mr.&#160;Haugen was awarded 17,386&#160;shares of restricted
    stock on July&#160;16, 2010 and 16,305&#160;shares of restricted
    stock on December&#160;31, 2010. The transfer restrictions on
    these shares will lapse in one-third annual increments beginning
    on the first anniversary of the date of grant. Subject to
    vesting requirements, Mr.&#160;Haugen is required to retain at
    least 50% of such shares for a period equal to the lesser of
    (i)&#160;three years, commencing with the date of the award, or
    (ii)&#160;as long as Mr.&#160;Haugen remains an officer of the
    Company (or an affiliate) at the level of vice president or
    higher. Because Mr.&#160;Haugen has the right to vote his
    non-vested shares of restricted stock, he is deemed to have
    beneficial ownership of such shares. Mr.&#160;Haugen owns
    3,094&#160;shares indirectly through his ownership of common
    units in CA. Mr.&#160;Haugen does not have the power to vote or
    dispose of shares that correspond to his ownership of common
    units in CA and thus does not have beneficial ownership of such
    shares. Mr.&#160;Haugen also owns (i)&#160;profits interests in
    each of CA and CA II, (ii)&#160;phantom points under each of the
    Phantom Unit Plans and (iii)&#160;common units and override
    units in CA III. See &#147;Compensation of Executive
    Officers&#160;&#151; Outstanding Equity Awards at 2010 Fiscal
    Year-</TD>
</TR>
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    <BR>
    30
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    End&#148; and &#147;Compensation of Executive
    Officers&#160;&#151; Equity Awards Vested During Fiscal
    Year-Ended 2010.&#148; Such interests do not give
    Mr.&#160;Haugen beneficial ownership of any shares of the
    Company&#146;s common stock because they do not give
    Mr.&#160;Haugen the power to vote or dispose of any such shares.</TD>
</TR>


<TR style="line-height: 3pt; font-size: 1pt"><TD>&nbsp;</TD></TR>

<TR>
    <TD align="right" valign="top">
    (9) </TD>
    <TD></TD>
    <TD valign="bottom">
    On September&#160;24, 2008, Mr.&#160;Hobbs was awarded options
    to purchase 9,100&#160;shares of common stock with an exercise
    price equal to the closing price of CVR Energy&#146;s common
    stock on the date of grant, which was $11.01. These options will
    vest in one-third annual increments beginning on the first
    anniversary of the date of grant. Total shares of common stock
    subject to options that are currently exercisable of 6,067 are
    deemed to be outstanding and included in the total amount of
    shares beneficially owned by Mr.&#160;Hobbs. Mr.&#160;Hobbs was
    awarded (a)&#160;24,155&#160;shares of restricted stock on
    December&#160;19, 2008, (b)&#160;18,321&#160;shares of
    restricted stock on December&#160;18, 2009, and
    (c)&#160;8,894&#160;shares of restricted stock on
    December&#160;31, 2010, with 2,636&#160;shares being withheld
    for tax purposes, resulting in a net award of 6,258&#160;shares.
    These shares vested immediately; however, Mr. Hobbs is required
    to retain at least 60% of such shares for a period equal to the
    lesser of (i)&#160;three years, commencing with the date of the
    award, or (ii)&#160;as long as he remains on the Board.</TD>
</TR>


<TR style="line-height: 3pt; font-size: 1pt"><TD>&nbsp;</TD></TR>

<TR>
    <TD align="right" valign="top">
    (10) </TD>
    <TD></TD>
    <TD valign="bottom">
    Goldman, Sachs&#160;&#038; Co. directly owns 8,353&#160;shares
    of common stock. Mr.&#160;Scott L. Lebovitz is a managing
    director of Goldman, Sachs&#160;&#038; Co. Mr.&#160;Lebovitz
    disclaims beneficial ownership of the shares of common stock
    owned directly or indirectly by Goldman, Sachs&#160;&#038; Co.,
    except to the extent of his pecuniary interest therein, if any.</TD>
</TR>


<TR style="line-height: 3pt; font-size: 1pt"><TD>&nbsp;</TD></TR>

<TR>
    <TD align="right" valign="top">
    (11) </TD>
    <TD></TD>
    <TD valign="bottom">
    On June&#160;10, 2008, Mr.&#160;Nordaker was awarded options to
    purchase 4,350&#160;shares of common stock with an exercise
    price equal to the closing price of CVR Energy&#146;s common
    stock on the date of grant, which was $24.96. These options will
    generally vest in one-third annual increments beginning on the
    first anniversary of the date of grant. Total shares of common
    stock subject to options that are currently exercisable of 2,900
    are deemed to be outstanding and included in the total amount of
    shares beneficially owned by Mr.&#160;Nordaker.
    Mr.&#160;Nordaker was awarded (a)&#160;24,155&#160;shares of
    restricted stock on December&#160;19, 2008,
    (b)&#160;18,321&#160;shares of restricted stock on
    December&#160;18, 2009, with 4,581&#160;shares being withheld
    for tax purposes, resulting in a net award of
    13,740&#160;shares, and (c)&#160;8,894&#160;shares of restricted
    stock on December&#160;31, 2010, with 2,224&#160;shares being
    withheld for tax purposes, resulting in a net award of
    6,670&#160;shares. These shares vested immediately; however, Mr.
    Nordaker is required to retain at least 60% of such shares for a
    period equal to the lesser of (i)&#160;three years, commencing
    with the date of the award, or (ii)&#160;as long as he remains
    on the Board.</TD>
</TR>


<TR style="line-height: 3pt; font-size: 1pt"><TD>&nbsp;</TD></TR>

<TR>
    <TD align="right" valign="top">
    (12) </TD>
    <TD></TD>
    <TD valign="bottom">
    Mr.&#160;Sparano was awarded (a)&#160;10,013&#160;shares of
    restricted stock on May&#160;19, 2010, with 3,527 being withheld
    for tax purposes, resulting in a net award of 6,486&#160;shares,
    and (b)&#160;8,894&#160;shares of restricted stock on
    December&#160;31, 2010, with 3,134&#160;shares being withheld
    for tax purposes, resulting in a net award of 5,760&#160;shares.
    These shares vested immediately; however, Mr. Sparano is
    required to retain at least 60% of such shares for a period
    equal to the lesser of (i)&#160;three years, commencing with the
    date of the award, or (ii)&#160;as long as he remains on the
    Board.</TD>
</TR>


<TR style="line-height: 3pt; font-size: 1pt"><TD>&nbsp;</TD></TR>

<TR>
    <TD align="right" valign="top">
    (13) </TD>
    <TD></TD>
    <TD valign="bottom">
    On October&#160;22, 2007, Mr.&#160;Tomkins was awarded options
    to purchase 5,150&#160;shares of common stock with an exercise
    price equal to the initial public offering price of CVR
    Energy&#146;s common stock, which was $19.00 per share. These
    options vest in one-third annual increments beginning on the
    first anniversary of the date of grant. Additionally, on
    December&#160;21, 2007, Mr.&#160;Tomkins was awarded options to
    purchase 4,300&#160;shares of common stock with an exercise
    price equal to the closing price of CVR Energy&#146;s common
    stock on the date of grant, which was $24.73. These options vest
    in one-third annual increments beginning on the first
    anniversary of the date of grant. Total shares of common stock
    subject to options that are currently exercisable of 9,450 are
    deemed to be outstanding and included in the total amount of
    shares beneficially owned by Mr.&#160;Tomkins. In connection
    with CVR Energy&#146;s initial public offering, the
    Company&#146;s Board awarded 12,500&#160;shares of non-vested
    restricted stock to Mr.&#160;Tomkins. The date of grant for
    these shares of restricted stock was October&#160;24, 2007.
    Under the terms of the restricted stock agreement,
    Mr.&#160;Tomkins has the right to vote his shares of restricted
    stock after the date of grant. However, the transfer
    restrictions on these shares generally lapse in one-third annual
    increments beginning on the first anniversary of the date of
    grant. Mr.&#160;Tomkins was also awarded
    (a)&#160;24,155&#160;shares of restricted stock on
    December&#160;19, 2008, (b)&#160;18,321&#160;shares of
    restricted stock on December&#160;18, 2009, with
    5,130&#160;shares being withheld for tax purposes, resulting in
    a net award of 13,191&#160;shares, and
    (c)&#160;8,894&#160;shares of restricted stock on
    December&#160;31, 2010, with 2,491&#160;shares being withheld
    for tax </TD>
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    31
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    purposes, resulting in a net award of 6,403&#160;shares. These
    shares vested immediately; however, Mr.&#160;Tomkins is required
    to retain at least 60% of such shares for a period equal to the
    lesser of (i)&#160;three years, commencing with the date of the
    award, or (ii)&#160;as long as he remains on the Board.
    Mr.&#160;Tomkins transferred 4,167&#160;shares of common stock
    to an immediate family member on January&#160;12, 2009.
    Mr.&#160;Tomkins disclaims beneficial ownership of shares of the
    Company&#146;s common stock owned by members of his immediate
    family.</TD>
</TR>


<TR style="line-height: 3pt; font-size: 1pt"><TD>&nbsp;</TD></TR>

<TR>
    <TD align="right" valign="top">
    (14) </TD>
    <TD></TD>
    <TD valign="bottom">
    The number of shares of common stock owned by all directors and
    executive officers, as a group, reflects the sum of (1)&#160;all
    shares of common stock directly owned by CA, with respect to
    which Messrs.&#160;Matelich and Osborne may be deemed to share
    beneficial ownership, (2)&#160;the 8,353&#160;shares owned by
    Goldman, Sachs&#160;&#038; Co. with respect to which
    Mr.&#160;Lebovitz may be deemed to share beneficial ownership,
    (3)&#160;the 622,336&#160;shares of common stock owned by
    Mr.&#160;Lipinski, the 137,889&#160;shares of common stock owned
    by Mr.&#160;Riemann, the 140,824&#160;shares of common stock
    owned by Mr.&#160;Morgan, the 119,496&#160;shares of common
    stock owned by Mr.&#160;Gross, the 38,691&#160;shares of common
    stock owned by Mr.&#160;Haugen, the 31,935&#160;shares of common
    stock owned by Mr.&#160;Wyatt E. Jernigan, the
    29,435&#160;shares of common stock owned by Mr.&#160;Kevan A.
    Vick and the 44,273&#160;shares of common stock owned by
    Mr.&#160;Christopher G. Swanberg, (4)&#160;the
    54,801&#160;shares of common stock owned by Mr.&#160;Hobbs,
    (5)&#160;the 47,465&#160;shares of common stock owned by
    Mr.&#160;Nordaker, (6)&#160;the 12,246&#160;shares of common
    stock owned by Mr.&#160;Sparano, and (7)&#160;the
    61,532&#160;shares of common stock owned by Mr.&#160;Tomkins and
    the 4,167&#160;shares of common stock owned by members of
    Mr.&#160;Tomkins&#146; family.</TD>
</TR>

</TABLE>

<A name='Y90732112'>
<DIV style="margin-top: 18pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <B><FONT style="font-family: 'Times New Roman', Times">SECTION&#160;16(a)
    BENEFICIAL OWNERSHIP REPORTING COMPLIANCE</FONT></B>
</DIV>
</A>
<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    Section&#160;16(a) of the Exchange Act requires our executive
    officers and non-employee directors and each person who owns
    more than 10% of our outstanding common stock, to file reports
    of their stock ownership and changes in their ownership of our
    common stock with the SEC and the NYSE. These same people must
    also furnish us with copies of these reports and representations
    made to us that no other reports were required. We have
    performed a general review of such reports and amendments
    thereto filed in 2010. Based on our review of these reports, to
    our knowledge all of our executive officers and directors and
    other persons who own more than 10% of our outstanding common
    stock, have fully complied with the reporting requirements of
    Section&#160;16(a) during 2010.
</DIV>

<DIV style="margin-top: 18pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <B><FONT style="font-family: 'Times New Roman', Times">EXECUTIVE
    OFFICERS</FONT></B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    The following table sets forth the names, positions and ages (as
    of March&#160;15, 2011)&#160;of each person who is an executive
    officer of CVR Energy. We also indicate in the biographies below
    which executive officers of CVR Energy hold similar positions
    with the managing general partner of the Partnership. Senior
    management of CVR Energy manages the Partnership pursuant to a
    services agreement among us, the Partnership and the
    Partnership&#146;s managing general partner.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<TABLE border="0" width="100%" align="center" cellpadding="0" cellspacing="0" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
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    <TD width="43%">&nbsp;</TD>	<!-- colindex=01 type=maindata -->
    <TD width="2%">&nbsp;</TD>	<!-- colindex=02 type=gutter -->
    <TD width="1%">&nbsp;</TD>	<!-- colindex=02 type=quadleft -->
    <TD width="1%">&nbsp;</TD>	<!-- colindex=02 type=maindata -->
    <TD width="1%">&nbsp;</TD>	<!-- colindex=02 type=quadright -->
    <TD width="2%">&nbsp;</TD>	<!-- colindex=03 type=gutter -->
    <TD width="52%">&nbsp;</TD>	<!-- colindex=03 type=maindata -->
</TR>
<!-- Table Width Row END -->
<!-- TableOutputHead -->
<TR style="font-size: 8pt" valign="bottom" align="center">
<TD nowrap align="left" valign="bottom">
<DIV style="border-bottom: 1px solid #000000; width: 1%; padding-bottom: 1px">
    <B>Name</B>
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom">
<DIV style="border-bottom: 1px solid #000000; width: 1%; padding-bottom: 1px">
    <B>Age</B>
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="center" valign="bottom">
<DIV style="border-bottom: 1px solid #000000; width: 1%; padding-bottom: 1px">
    <B>Position</B>
</DIV>
</TD>
</TR>
<TR style="line-height: 3pt; font-size: 1pt">
<TD>&nbsp;
</TD>
</TR>
<!-- TableOutputBody -->
<TR valign="bottom" style="background: #CCEEFF">
<TD align="left" valign="top">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    John J. Lipinski
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD>&nbsp;
</TD>
<TD nowrap align="right" valign="top">
    60
</TD>
<TD>&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD align="left" valign="bottom">
    Chairman of the Board of Directors, Chief Executive Officer and
    President
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="top">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    Stanley A. Riemann
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD>&nbsp;
</TD>
<TD nowrap align="right" valign="top">
    59
</TD>
<TD>&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD align="left" valign="bottom">
    Chief Operating Officer
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD align="left" valign="top">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    Edward A. Morgan
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD>&nbsp;
</TD>
<TD nowrap align="right" valign="top">
    41
</TD>
<TD>&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD align="left" valign="bottom">
    Chief Financial Officer and Treasurer
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="top">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    Edmund S. Gross
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD>&nbsp;
</TD>
<TD nowrap align="right" valign="top">
    60
</TD>
<TD>&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD align="left" valign="bottom">
    Senior Vice President, General Counsel and Secretary
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD align="left" valign="top">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    Robert W. Haugen
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD>&nbsp;
</TD>
<TD nowrap align="right" valign="top">
    52
</TD>
<TD>&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD align="left" valign="bottom">
    Executive Vice President, Refining Operations
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="top">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    Wyatt E. Jernigan
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD>&nbsp;
</TD>
<TD nowrap align="right" valign="top">
    59
</TD>
<TD>&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD align="left" valign="bottom">
    Executive Vice President, Crude Oil Acquisition and Petroleum
    Marketing
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD align="left" valign="top">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    Kevan A. Vick
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD>&nbsp;
</TD>
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    56
</TD>
<TD>&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD align="left" valign="bottom">
    Executive Vice President and Fertilizer General Manager
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="top">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    Christopher G. Swanberg
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD>&nbsp;
</TD>
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    53
</TD>
<TD>&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD align="left" valign="bottom">
    Vice President, Environmental, Health and Safety
</TD>
</TR>
</TABLE>

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    <B><FONT style="font-family: 'Times New Roman', Times">INFORMATION
    CONCERNING EXECUTIVES WHO ARE NOT DIRECTORS</FONT></B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <I>Stanley A. Riemann </I>has served as Chief Operating Officer
    of our Company since September 2006, Chief Operating Officer of
    CA since June 2005, Chief Operating Officer of Coffeyville
    Resources, LLC (&#147;CRLLC&#148;) since February 2004 and Chief
    Operating Officer of CA II and CA III since October 2007. Since
    October 2007, Mr.&#160;Riemann has also served as the Chief
    Operating Officer of the general partner of the Partnership.
    Prior to joining CRLLC in February 2004, Mr.&#160;Riemann held
    various positions associated with the Crop Production and
    Petroleum Energy Division of Farmland Industries, Inc.
    (&#147;Farmland&#148;) for over 30&#160;years, including, most
    recently, Executive Vice President of Farmland and President of
    Farmland&#146;s Energy and Crop Nutrient Division. In this
    capacity, he was directly responsible for managing the petroleum
    refining operation and all domestic fertilizer operations, which
    included the Trinidad and Tobago nitrogen fertilizer operations.
    His leadership also extended to managing Farmland&#146;s
    interests in SF Phosphates in Rock Springs, Wyoming and Farmland
    Hydro, L.P., a phosphate production operation in Florida and
    managing all company-wide transportation assets and services. On
    May&#160;31, 2002, Farmland filed for Chapter&#160;11 bankruptcy
    protection. Mr.&#160;Riemann has served as a board member and
    board chairman on several industry organizations including the
    Phosphate Potash Institute, the Florida Phosphate Council and
    the International Fertilizer Association. He currently serves on
    the Board of The Fertilizer Institute. Mr.&#160;Riemann received
    a Bachelor of Science degree from the University of Nebraska and
    an MBA from Rockhurst University.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <I>Edward A. Morgan </I>has served as Chief Financial Officer
    and Treasurer of our Company, CRLLC, CA, CA&#160;II and
    CA&#160;III and the general partner of the Partnership since May
    2009. Prior to joining CVR Energy, Mr.&#160;Morgan spent seven
    years with Brentwood, Tenn.-based Delek U.S.&#160;Holdings,
    Inc., serving as the Chief Financial Officer for Delek&#146;s
    operating segments during the previous five years.
    Mr.&#160;Morgan was named Vice President in February 2005, and
    in April 2006, he was named Chief Financial Officer of Delek
    U.S.&#160;Holdings in connection with Delek&#146;s initial
    public offering, which became effective in May 2006.
    Mr.&#160;Morgan led a diverse organization at Delek, where he
    was responsible for all finance, accounting and information
    technology matters. Mr.&#160;Morgan received a Bachelor of
    Science degree in accounting from Mississippi State University
    and a Master of Accounting degree from the University of
    Tennessee.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <I>Edmund S. Gross </I>has served as Senior Vice President,
    General Counsel and Secretary of our Company since October 2007,
    Senior Vice President, General Counsel and Secretary of CA II
    and CA III since October 2007, Vice President, General Counsel
    and Secretary of our Company since September 2006, Secretary of
    CA since June 2005 and General Counsel and Secretary of CRLLC
    since July 2004. Since October 2007, Mr.&#160;Gross has also
    served as the Senior Vice President, General Counsel and
    Secretary of the general partner of the Partnership. Prior to
    joining CRLLC, Mr.&#160;Gross was Of Counsel at Stinson Morrison
    Hecker LLP in Kansas City, Missouri from 2002 to 2004, was
    Senior Corporate Counsel with Farmland from 1987 to 2002 and was
    an associate and later a partner at Weeks, Thomas&#160;&#038;
    Lysaught, a law firm in Kansas City, Kansas, from 1980 to 1987.
    Mr.&#160;Gross received a Bachelor of Arts degree in history
    from Tulane University, a Juris Doctor from the University of
    Kansas and an MBA from the University of Kansas.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <I>Robert W. Haugen </I>joined our business on June&#160;24,
    2005 and has served as Executive Vice President, Refining
    Operations at our Company since September 2006 and as Executive
    Vice President &#151;&#160;Engineering&#160;&#038; Construction
    at CRLLC since June&#160;24, 2005. Since October 2007
    Mr.&#160;Haugen has also served as Executive Vice President,
    Refining Operations at CA and CA II. Mr.&#160;Haugen brings more
    than 25&#160;years of experience in the refining, petrochemical
    and nitrogen fertilizer business to our Company. Prior to
    joining us, Mr.&#160;Haugen was a managing director and Partner
    of Prudentia Energy, an advisory and management firm focused on
    mid-stream/downstream energy sectors, from January 2004 to June
    2005. On leave from Prudentia, he served as the Senior Oil
    Consultant to the Iraqi Reconstruction Management Office for the
    U.S.&#160;Department of State. Prior to joining Prudentia
    Energy, Mr.&#160;Haugen served in numerous engineering,
    operations, marketing and management positions at the Howell
    Corporation and at the Coastal Corporation. Upon the merger of
    Coastal and El&#160;Paso in 2001, Mr.&#160;Haugen was named Vice
    President and General Manager for the Coastal Corpus Christi
    Refinery and later held the positions of Vice President of
    Chemicals and Vice President of Engineering and Construction.
    Mr.&#160;Haugen received a Bachelor of Science degree in
    Chemical Engineering from the University of Texas.
</DIV>
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    <I>Wyatt E. Jernigan </I>has served as Executive Vice President,
    Crude Oil Acquisition and Petroleum Marketing at our Company
    since September 2006 and as Executive Vice President&#160;&#151;
    Crude&#160;&#038; Feedstocks at CRLLC since June&#160;24, 2005.
    Since October 2007 Mr.&#160;Jernigan has also served as
    Executive Vice President, Crude Oil Acquisition and Petroleum
    Marketing at CA and CA II. Mr.&#160;Jernigan has more than
    30&#160;years of experience in the areas of crude oil and
    petroleum products related to trading, marketing, logistics and
    business development. Most recently, Mr.&#160;Jernigan was a
    managing director with Prudentia Energy, an advisory and
    management firm focused on mid-stream/downstream energy sectors,
    from January 2004 to June 2005. Most of his career was spent
    with Coastal Corporation and El&#160;Paso, where he held several
    positions in crude oil supply, petroleum marketing and asset
    development, both domestic and international. Following the
    merger between Coastal Corporation and El&#160;Paso in 2001,
    Mr.&#160;Jernigan assumed the role of Managing Director for
    Petroleum Markets Originations. Mr.&#160;Jernigan attended
    Virginia Wesleyan College, majoring in Sociology and has
    training in petroleum fundamentals from the University of Texas.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <I>Kevan A. Vick </I>has served as Executive Vice President and
    Fertilizer General Manager at our Company since September 2006,
    Senior Vice President at Coffeyville Resources Nitrogen
    Fertilizers, LLC (&#147;CRNF&#148;) since February&#160;27, 2004
    and Executive Vice President and Fertilizer General Manager of
    CA III since October 2007. Since October 2007, Mr.&#160;Vick has
    also served as Executive Vice President and Fertilizer General
    Manager of the general partner of the Partnership. He has served
    on the board of directors of Farmland MissChem Limited in
    Trinidad and SF Phosphates. He has nearly 30&#160;years of
    experience in the Farmland organization. Prior to joining CRNF,
    he was General Manager of Nitrogen Manufacturing at Farmland
    from January 2001 to February 2004. Mr.&#160;Vick received a
    Bachelor of Science degree in chemical engineering from the
    University of Kansas and is a licensed professional engineer in
    Kansas, Oklahoma and Iowa.
</DIV>

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<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <I>Christopher G. Swanberg </I>has served as Vice President,
    Environmental, Health and Safety at our Company since September
    2006, as Vice President, Environmental, Health and Safety at
    CRLLC since June 2005 and as Vice President, Environmental,
    Health and Safety at CA II and CA III since October 2007. Since
    October 2007, Mr.&#160;Swanberg has also served as Vice
    President, Environmental, Health and Safety of the general
    partner of the Partnership. He has served in numerous management
    positions in the petroleum refining industry such as Manager,
    Environmental Affairs for the refining and marketing division of
    Atlantic Richfield Company (ARCO) and Manager, Regulatory and
    Legislative Affairs for Lyondell-Citgo Refining.
    Mr.&#160;Swanberg&#146;s experience includes technical and
    management assignments in project, facility and corporate staff
    positions in all environmental, safety and health areas. Prior
    to joining CRLLC, he was Vice President of Sage Environmental
    Consulting, an environmental consulting firm focused on
    petroleum refining and petrochemicals, from September 2002 to
    June 2005. Mr.&#160;Swanberg received a Bachelor of Science
    degree in Environmental Engineering Technology from Western
    Kentucky University and an MBA from the University of Tulsa.
</DIV>

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    <B><FONT style="font-family: 'Times New Roman', Times">COMPENSATION
    DISCUSSION AND ANALYSIS</FONT></B>
</DIV>
</A>
<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <B><FONT style="font-family: 'Times New Roman', Times">Overview</FONT></B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    During 2010, our compensation committee was comprised of George
    E. Matelich (as chairperson), Scott L. Lebovitz, Steve A.
    Nordaker, Joseph E. Sparano and Mark E. Tomkins. The
    compensation committee has regularly scheduled meetings
    concurrent with the Board meetings and additionally meets at
    other times as needed throughout the year.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    The compensation committee reviews and makes determinations with
    respect to executive compensation or makes recommendations to
    the Board regarding executive compensation, with the full Board
    (or the independent directors with respect to
    Mr.&#160;Lipinski&#146;s compensation) having the final
    authority on compensation matters, as determined appropriate by
    the compensation committee.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    Specifically, the compensation committee makes determinations or
    makes recommendations to the Board, as determined appropriate by
    the committee, with respect to annual and long-term performance
    goals and objectives as well as the annual salary, bonus and
    other incentives and benefits, direct and indirect, of the chief
    executive officer and our other senior executives; reviews and
    authorizes the Company to enter into
</DIV>
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    employment, severance or other compensation agreements with the
    chief executive officer and other senior executives; administers
    our executive incentive plans, including the Phantom Unit Plans
    and LTIP; establishes and periodically reviews perquisites and
    fringe benefits policies; reviews annually the implementation of
    our company-wide incentive bonus program; oversees contributions
    to our 401(k) plan; and performs such duties and
    responsibilities as may be assigned by the Board to the
    compensation committee under the terms of any executive
    compensation plan, incentive compensation plan or equity-based
    plan and as may be assigned to the compensation committee with
    respect to the issuance and management of the override units in
    CA and CA II.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    Ours is a commodity business with high volatility and risk where
    earnings are not only influenced by margins, but also by unique,
    innovative and aggressive actions and business practices on the
    part of the executive team. The compensation committee
    continually monitors current economic conditions and considers
    the petroleum and fertilizer markets along with other
    considerations in making compensation decisions. In addition,
    the compensation committee routinely reviews financial and
    operational performance compared to our business plan, positive
    and negative industry factors and the response of the senior
    management team in dealing with and maximizing operational and
    financial performance in the face of otherwise negative
    situations. Due to the nature of our business, performance of an
    individual or the business as a whole may be outstanding;
    however, our financial performance may not depict this same
    level of achievement. The financial performance of the Company
    is not necessarily reflective of individual operational
    performance. Specific performance levels or benchmarks are not
    necessarily used to establish compensation; however, the
    compensation committee takes into account all factors to make a
    subjective determination of related compensation packages for
    the executive officers.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    In 2010, no significant changes were made to the Company&#146;s
    overall executive compensation philosophy and structure because
    the compensation committee believes that the compensation
    programs are reasonable, balanced and designed to attract,
    retain and motivate talented executives. Through the
    committee&#146;s review of the executive officers&#146;
    compensation packages and employment agreements, they determined
    it was prudent to amend the employment agreements of certain
    executive officers to include a change in control provision. The
    change in control provision was included in the executive
    officers&#146; amended and restated employment agreements,
    effective January&#160;1, 2010. The committee determined that a
    change in control provision was needed to preserve our ability
    to compete for executive talent and to provide our executives
    with change in control severance benefits similar to those in
    place at other companies. See
    <FONT style="white-space: nowrap">&#147;&#151;&#160;Change-in-Control</FONT>
    and Termination Payments.&#148;
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <B><FONT style="font-family: 'Times New Roman', Times">Executive
    Compensation Philosophy and Objectives</FONT></B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    The overarching philosophy of our executive compensation program
    is to closely align compensation paid to our executive officers
    with our operating and financial performance on both a
    short-term and long-term basis, in order to align our executive
    officers&#146; interest with that of the stockholders and
    stakeholders. In addition, we aim to provide a competitive
    compensation program in the form of salary, bonuses and other
    benefits with the goal of retaining and attracting talented and
    highly motivated executive officers and key employees, which we
    consider crucial to our long-term success and the long-term
    enhancement of stockholder value. We also strive to maintain a
    compensation program whereby the executive officers, through
    exceptional performance and equity ownership, will have the
    opportunity to realize economic rewards commensurate with our
    stockholders&#146; gains. The compensation committee believes
    that the most critical component of compensation is equity
    compensation in achieving these objectives because these
    incentives encourage our executive team to remain in our employ
    through successive rolling vesting periods and track increases
    in value of our stockholders.
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <B><FONT style="font-family: 'Times New Roman', Times">Setting
    Executive Compensation</FONT></B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    During 2010, the Company retained Longnecker&#160;on behalf of
    the compensation committee to assist the compensation committee
    with its review of the executive officers&#146; compensation
    levels and the mix of compensation as compared to peer companies
    and other relevant market information. Longnecker compiled the
    information and provided advice regarding the components and
    related mix (short-term/long-term; cash/equity) of the executive
    compensation programs of the Company, its &#147;Peer Group&#148;
    (as defined below in the
</DIV>
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<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    Compensation Discussion and Analysis). Although no specific
    target was set, the focus of Longnecker&#146;s recommendations
    was centered on compensation levels at the median or 50th
    percentile of the Peer Group. Longnecker periodically attends
    compensation committee meetings either in person or by
    telephone, and met with the committee in executive session on
    occasion without management present. Longnecker does no other
    work for the Company or for management except to provide
    consulting services related to executive compensation levels,
    program design and non-employee director compensation. In 2010,
    Longnecker participated in two meetings with the compensation
    committee, in which they presented in detail their findings and
    recommendations.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    The Chief Executive Officer, while not a member of the
    compensation committee, reviews information provided by
    Longnecker as well as other relevant market information and
    actively provides guidance and recommendations to the
    compensation committee regarding the amount and form of the
    compensation of executive officers (other than himself) and
    certain key employees. For compensation decisions, including
    decisions regarding the grant of equity compensation relating to
    executive officers (other than our Chief Executive Officer and
    Chief Operating Officer), the compensation committee typically
    considers the recommendations of our chief executive officer.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    The compensation committee has not adopted any formal or
    informal policies or guidelines for allocating compensation
    between long-term and current compensation, between cash and
    non-cash compensation, or among different forms of compensation
    other than its belief that the most crucial component is equity
    compensation. Decisions regarding such allocations are made
    strictly on a subjective and individual basis considering all
    relevant factors.
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <B><FONT style="font-family: 'Times New Roman', Times">Elements
    of Our Executive Compensation Program</FONT></B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    For 2010, the three primary components of our executive
    compensation program were salary, an annual discretionary cash
    bonus and equity incentive awards. Executive officers are also
    provided with benefits that are generally available to our
    salaried employees.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    While these three components are related, we view them as
    separate and analyze them as such. The compensation committee
    believes that equity incentive compensation is the primary
    motivator in attracting and retaining executive officers. Salary
    and discretionary cash bonuses are viewed as secondary; however,
    the compensation committee views a competitive level of salary
    and cash bonus as critical to retaining talented individuals.
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <B><FONT style="font-family: 'Times New Roman', Times">Base
    Salary</FONT></B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    The compensation committee sets the base salary of each of our
    executive officers at a level intended to enable us to hire and
    retain our executive officers, to enhance their motivation in a
    highly competitive and dynamic environment, and to reward
    individual and Company performance. In determining its
    recommendations for base salary levels, the compensation
    committee takes into account the following:
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0">

<TR>
    <TD width="4%"></TD>
    <TD width="2%"></TD>
    <TD width="94%"></TD>
</TR>

<TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    the Company&#146;s financial and operational performance for the
    year;
</TD>
</TR>


<TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    the previous years&#146; compensation level for each named
    executive officer;
</TD>
</TR>


<TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    peer or market survey information for comparable public
    companies;&#160;and
</TD>
</TR>


<TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    recommendations of the Company&#146;s chief executive officer,
    based on individual responsibilities and performance, including
    each officer&#146;s commitment and ability to:
</TD>
</TR>

</TABLE>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0">

<TR>
    <TD width="6%"></TD>
    <TD width="2%"></TD>
    <TD width="92%"></TD>
</TR>

<TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    -&#160;
</TD>
    <TD align="left">
    strategically meet business challenges;
</TD>
</TR>





<TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    -&#160;
</TD>
    <TD align="left">
    achieving financial results;
</TD>
</TR>





<TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    -&#160;
</TD>
    <TD align="left">
    promoting legal and ethical compliance;
</TD>
</TR>





<TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    -&#160;
</TD>
    <TD align="left">
    leading their own business or business team for which they are
    responsible;&#160;and
</TD>
</TR>





<TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    -&#160;
</TD>
    <TD align="left">
    diligently and effectively responding to immediate needs of our
    volatile industry and business environment.
</TD>
</TR>

</TABLE>
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<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    Each year we make compensation decisions using an approach that
    considers several important factors, rather than establishing
    compensation solely on a formula-driven basis. The committee
    considers whether individual base salaries reflect
    responsibility levels and are reasonable, competitive and fair.
    In setting base salaries, the committee reviewed published
    survey and Peer Group data prepared by Longnecker and considered
    the applicability of the salary data in view of the individual
    positions within the Company.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    With respect to our Peer Group, historically management, through
    the chief executive officer, has provided the compensation
    committee with information gathered through a detailed annual
    review of executive compensation programs of other publicly and
    privately held companies in our industry, which are similar to
    us in size and operations (among other factors). In 2010,
    Longnecker was engaged to perform a study and analysis,
    including peer group information, for the compensation committee
    to use in making decisions regarding the salary, bonus and other
    compensation amounts paid to named executive officers. The
    following independent refining companies, which we view as
    members of our &#147;Peer Group&#148; were included in the
    report and analysis: Frontier Oil Corporation, Holly Corporation
    and Tesoro Corporation. The following fertilizer businesses were
    included in the report and analysis: CF Industries Holdings Inc.
    and Terra Industries, Inc. Averages of these Peer Group salary
    levels were used over a number of years to develop a range of
    salaries of similarly situated executives of these companies and
    this range was used as a factor in determining base salary (and
    overall cash compensation) of the named executive officers.
    Management also reviewed the differences in levels of
    compensation among the named executive officers of this Peer
    Group and used these differences as a factor in setting a
    different level of salary and overall compensation for each of
    our named executive officers based on their relative positions
    and levels of responsibility.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    Each of the named executive officers has an employment agreement
    which sets forth their initial base salaries. Salaries are
    reviewed annually by the compensation committee with periodic
    informal reviews throughout the year. Adjustments, if any, are
    usually made effective January 1 of the year immediately
    following the review. The compensation committee, with the
    assistance of Longnecker, most recently reviewed the level of
    cash salary and bonus for each of the executive officers
    beginning in July 2010 through November 2010 in conjunction with
    their responsibilities and expectations for 2011. They concluded
    their review and consideration in November 2010. Individual
    performance, the practices of our Peer Group of companies as
    reflected in the analysis and report of Longnecker, and changes
    in the named executive officers&#146; positions and levels of
    responsibility were considered. Among these three factors,
    slightly more weight was given to the report and findings of
    Longnecker. The compensation committee approved 2011 increases
    in base salary for Messrs.&#160;Morgan (to $335,000 from
    $315,000), Riemann (to $425,000 from $415,000) and Gross (to
    $362,000 from $347,000). All salary increases were effective
    January&#160;1, 2011. These increases in base salary are due to
    the efforts to continue to align the total compensation of the
    named executive officers with compensation paid by companies in
    our Peer Group and other considerations set forth above.
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <B><FONT style="font-family: 'Times New Roman', Times">Annual
    Bonus</FONT></B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    Information about total cash compensation paid by members of our
    Peer Group is used in determining both the level of bonus award
    and the ratio of salary to bonus. We believe that maintaining a
    level of bonus and a ratio of fixed salary to bonus (which may
    fluctuate) that is in line with those of our competitors is an
    important factor in attracting and retaining executives. The
    compensation committee also believes that a significant portion
    of our executive officers&#146; compensation should be at risk.
    That is, a portion of the executive officers&#146; overall
    compensation should not be guaranteed and should be determined
    based on individual and Company performance. Our compensation
    program provides for greater potential bonus awards as the
    authority and responsibility of an executive increases. Our
    chief executive officer has the greatest percentage of his
    compensation at risk in the form of an annual bonus. Our named
    executive officers retain a significant percentage of their
    compensation package at risk in the form of annual bonuses.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    Employment agreements for each of the named executive officers
    provide that the executive is eligible to receive an annual cash
    bonus with a target bonus equal to a specified percentage of the
    relevant executive&#146;s annual base salary. Under the
    employment agreements in effect during 2010, the 2010 target
    bonuses were the following percentages of salary for the named
    executive officers: Mr.&#160;Lipinski (250%), Mr.&#160;Morgan
    (120%), Mr.&#160;Riemann (200%), Mr.&#160;Gross (90%) and
    Mr.&#160;Haugen (120%). As a result of the compensation
    committee&#146;s
</DIV>
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<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    review of peer company compensation practices as included in the
    compensation consultant&#146;s report and its consideration of
    current economic conditions, in November 2010 the compensation
    committee concluded that target bonus percentages would remain
    the same for all named executive officers in 2011, with the
    exception of Mr.&#160;Gross, whose target bonus percentage
    increased from 90% to 100% effective January&#160;1, 2011,
    because Mr.&#160;Gross&#146; target bonus percentage fell below
    those of our peer companies for his role and responsibilities.
    Target bonus percentages were determined to be fair and
    comparable to other peer companies for all other named executive
    officers.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    Historically, including with respect to 2010 bonuses, no
    specific Company or individual performance criteria have been
    established or communicated to the named executive officers at
    the beginning of the performance period. Because no performance
    criteria have been established at such time, the annual bonus
    component of the named executive officers&#146; compensation has
    not been intended to serve as an incentive to achieve particular
    performance objectives over a specified period. Rather, the
    compensation committee has determined, at a compensation
    committee meeting typically occurring during November during the
    relevant performance year, the amount of annual bonuses to be
    paid to the named executive officers. The compensation committee
    has considered various factors with respect to Company
    performance
    <FONT style="white-space: nowrap">and/or</FONT>
    individual performance, none of which have been established in
    advance. The compensation committee has not been required to
    consider any particular factors in determining bonuses and has
    considered various factors, each of which has been subjectively
    considered. At its discretion, the compensation committee has
    determined that bonuses may be paid in an amount equal to the
    target percentage, less than the target percentage or greater
    than the target percentage (or not at all), regardless of the
    achievement of any factor relating to individual
    <FONT style="white-space: nowrap">and/or</FONT>
    Company performance.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    In November 2010, the compensation committee met to determine
    the amount of bonuses to be paid to the named executive officers
    in respect of 2010. In making its determinations, the
    compensation committee considered peer group information
    provided by Longnecker, as well as company performance and each
    individual named executive officer&#146;s performance through
    October 2010. With respect to company performance, the
    compensation committee reviewed various general factors
    associated with the Company&#146;s performance such as overall
    operational performance, financial performance and factors
    affecting shareholder value, including growth initiatives. At
    this meeting, the compensation committee approved the target
    levels to be paid out for the 2010 bonuses with the exception of
    Mr.&#160;Lipinski who received approximately 89% of his target
    bonus and Mr.&#160;Gross who received approximately 110% of his
    target bonus.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    Specific items that were considered with respect to the
    individual performance of the named executive officers during
    2010 are as follows.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0">

<TR>
    <TD width="4%"></TD>
    <TD width="2%"></TD>
    <TD width="94%"></TD>
</TR>

<TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    John J. Lipinski demonstrated leadership and the capacity to
    perform well in the challenging economic environment, leading
    the company to emerge with a projected profitable year based
    upon nine months results despite a first quarter that was
    challenging industry-wide. In addition, Mr.&#160;Lipinski
    contributed to an overall improved and strengthened balance
    sheet, improvement of the company&#146;s capital structure and
    enhancement and increased capacity of the crude gathering
    business. Mr.&#160;Lipinski also provided direction and
    leadership to the Company generally and to the core management
    team, which leadership generated operational achievements and
    record operating performance levels of the refinery during the
    first ten months of the year with decreased operating costs
    resulting from increased efficiencies.
</TD>
</TR>


<TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    Edward A. Morgan demonstrated leadership in the finance and
    accounting organization and contributed to the Company&#146;s
    successful capital restructuring with the completion of credit
    facility amendments and the issuance of senior notes.
    Mr.&#160;Morgan also contributed to an improved and strengthened
    balance sheet, with a focus on financing alternatives and the
    development and enhancement of internal audit in-house resources.
</TD>
</TR>


<TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    Stanley A. Riemann provided leadership and support to the
    fertilizer business during its response to the rupture of a
    high-pressure UAN vessel. Mr.&#160;Riemann also provided
    leadership at the refinery that led to the refining assets being
    operated at a high degree of reliability, thereby generating
    record levels of operating performance. Mr.&#160;Riemann also
    contributed to reduction and efficiencies in the cost and
</TD>
</TR>
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<DIV style="width: 87%; margin-left: 6%"><!-- BEGIN PAGE WIDTH -->
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<TABLE width="100%" border="0" cellpadding="0" cellspacing="0">

<TR>
    <TD width="4%"></TD>
    <TD width="2%"></TD>
    <TD width="94%"></TD>
</TR>

<TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>
</TD>
    <TD align="left">
    capital spend program. Additionally, Mr.&#160;Riemann&#146;s
    leadership and direction resulted in continued favorable safety
    records for both the refinery and the fertilizer facility.
</TD>
</TR>

</TABLE>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0">

<TR>
    <TD width="4%"></TD>
    <TD width="2%"></TD>
    <TD width="94%"></TD>
</TR>

<TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    Edmund S. Gross effectively led the Company&#146;s legal
    department. In addition, he managed significant litigation
    matters for both the Company as well as the refining and
    fertilizer businesses. Not only was Mr.&#160;Gross involved in
    litigation matters, he was also directly involved in the
    successful negotiation of significant commercial contracts for
    both the refining and fertilizer businesses.
</TD>
</TR>


<TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    Robert W. Haugen provided direct leadership and the necessary
    direction specific to the operations of the refinery which
    contributed to the record levels of operating performance
    resulting from the high degree of reliability. Mr.&#160;Haugen
    has also led other Company initiatives to develop a stronger
    cohesive team.
</TD>
</TR>

</TABLE>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <B><FONT style="font-family: 'Times New Roman', Times">Equity
    Incentive Awards</FONT></B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    We use equity incentives to reward long-term performance. The
    issuance of equity to executive officers is intended to generate
    significant future value for each executive officer if the
    Company&#146;s performance is outstanding and the value of the
    Company&#146;s equity increases for all stockholders. The
    compensation committee also believes that our equity incentives
    promote long-term retention of executives due to vesting
    conditions imposed on such awards. A large part of the equity
    incentives issued, including to our named executive officers,
    were negotiated to a large degree at the time of the acquisition
    of our business in June 2005 (with additional units that were
    not originally allocated in June 2005 issued in December
    2006)&#160;in order to bring our compensation package in line
    with executives at private equity portfolio companies, based on
    the private equity market practices at that time. All issuances
    of override units and phantom points have been made at what the
    board of directors of CA, CA II,
    <FONT style="white-space: nowrap">and/or</FONT> CA
    III, as applicable, determined to be their fair value on their
    respective grant dates. Generally, any decision related to
    granting equity awards to the named executive officers is made
    annually by the compensation committee at the time their total
    compensation package is evaluated.
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 4%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <U><FONT style="font-family: 'Times New Roman', Times">Override
    Units</FONT></U>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    The named executive officers have been issued common units and
    override units, consisting of operating units and value units,
    in CA and CA II and common and override units in CA III, the
    entity that owns the managing general partner of the Partnership
    which currently holds the nitrogen fertilizer business. Any
    financial obligations related to such common units and override
    units reside with the issuer of such units and not with CVR
    Energy. Historical equity also includes phantom points, which
    are described below.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    The limited liability company agreements of CA and CA II (the
    &#147;LLC Agreements&#148;) provide the methodology for payouts
    with respect to units in CA and CA II, respectively. In general
    terms, the LLC Agreements provide for two classes of interests
    in each of CA and CA II: (1)&#160;common units and
    (2)&#160;profits interests referred to as override units (which
    consist of both operating units and value units). Common units
    were issued in exchange for a capital contribution determined by
    the board of directors of CA or CA II, as applicable, whereas no
    capital contributions are made in connection with the issuance
    of override units. Each of the named executive officers has a
    capital account under which his balance is increased or
    decreased to reflect his allocable share of net income and gross
    income of CA or CA II, as applicable, the capital that the named
    executive officer contributed in exchange for his common units,
    distributions paid to such named executive officer and his
    allocable share of net loss and items of gross deduction. CA and
    CA II may make distributions to their members to the extent that
    the cash available to them is in excess of the business&#146;
    reasonably anticipated needs. Distributions are generally made
    to members&#146; capital accounts in proportion to the number of
    units each member holds. All cash payable pursuant to the LLC
    Agreements will be paid by CA and CA II, respectively, and will
    not be paid by CVR Energy. Although CVR Energy is required to
    recognize a compensation expense with respect to such awards,
    CVR Energy also records a contribution to capital with respect
    to these awards and as a result, there is no cash effect on CVR
    Energy.
</DIV>
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<DIV style="width: 87%; margin-left: 6%"><!-- BEGIN PAGE WIDTH -->
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<DIV align="left" style="margin-left: 4%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <U><FONT style="font-family: 'Times New Roman', Times">Phantom
    Plans</FONT></U>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    In addition, CRLLC, a subsidiary of CVR Energy, issued phantom
    points to certain members of management pursuant to the Phantom
    Unit Plans. Unlike the common and override units, any financial
    obligations related to such phantom points are the obligations
    of CVR Energy. The Phantom Unit Plans operate in correlation
    with the methodology established by the LLC Agreements.
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 4%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <U><FONT style="font-family: 'Times New Roman', Times">CA III
    Profits Interests</FONT></U>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    The limited liability company agreement of CA III provides for
    two classes of interests in CA III: (1)&#160;common units and
    (2)&#160;profits interests, referred to as override units. Each
    of the named executive officers has a capital account under
    which his balance is increased or decreased to reflect his
    allocable share of net income and gross income of CA III, the
    capital that the named executive officer contributed,
    distributions paid to such named executive officer and his
    allocable share of net loss and items of gross deduction. CA III
    may make distributions to its members to the extent that the
    cash available to it is in excess of the business&#146;
    reasonably anticipated needs. Distributions are generally made
    to members&#146; capital accounts in proportion to the number of
    units each member holds.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    Limited equity grants of interests were made by CA III, the sole
    owner of the managing general partner of the Partnership, in
    February 2008. Their timing was in conjunction with the
    strategic alignment of the fertilizer business shortly after the
    purchase of the managing general partner interest by CA III.
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 4%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <U><FONT style="font-family: 'Times New Roman', Times">Restricted
    Stock</FONT></U>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    We established the LTIP in connection with our initial public
    offering in October 2007. The compensation committee may elect
    to make restricted stock grants, option grants or other equity
    grants under the LTIP in its discretion or may recommend grants
    to the Board for its approval, as determined by the committee in
    its discretion. In 2010, Company granted shares of restricted
    stock to certain of our named executive officers. Although these
    shares have voting rights immediately upon grant, they are
    subject to transfer restrictions and vesting requirements that
    lapse in one-third annual increments beginning on the first
    anniversary of the date of grant, provided they continue to
    serve as an employee of the Company on each such date, subject
    to accelerated vesting under certain circumstances as described
    in more detail in the section titled
    <FONT style="white-space: nowrap">&#147;Change-in-Control</FONT>
    and Termination Payments&#148; below.
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <B><FONT style="font-family: 'Times New Roman', Times">Perquisites</FONT></B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    The Company pays for a portion of the cost of medical insurance
    and life insurance for the named executive officers. In
    addition, two of the executive officers who are involved in
    direct operations at our facilities receive use of a company
    vehicle. Additionally, one named executive officer received
    corporate housing benefits for a portion of 2010. The total
    value of all perquisites and personal benefits is less than
    $10,000 for each named executive officer.
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <B><FONT style="font-family: 'Times New Roman', Times">Other
    Forms of Compensation</FONT></B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    Each of our named executive officers has a provision in his
    employment agreement, providing for certain severance benefits
    in the event of termination without cause or a resignation with
    good reason. These severance provisions are described in
    &#147;Compensation of Executive Officers&#160;&#151; Employment
    Agreements&#148; below. These severance provisions were
    negotiated between the executive officers and the Company. The
    compensation committee believes that the severance provisions in
    the employment agreements are customary for similar companies.
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <B><FONT style="font-family: 'Times New Roman', Times">Nitrogen
    Fertilizer Limited Partnership</FONT></B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    A number of our executive officers, including our named
    executive officers, serve as executive officers for both the
    Company and the Partnership. These executive officers receive
    all of their compensation and benefits from us, including
    compensation related to services for the Partnership and are not
    paid by the
</DIV>
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    <BR>
    40
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<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    Partnership or its managing general partner. However, the
    Partnership or the managing general partner must reimburse us
    pursuant to a services agreement for the time our executive
    officers spend working for the Partnership. The approximate
    weighted average percentages of the amount of time the executive
    officers spent on management of our partnership in 2010 are as
    follows: John J. Lipinski (13%), Edward A. Morgan (13%), Stanley
    A. Riemann (15%), Edmund S. Gross (15%) and Robert W. Haugen
    (8%).
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    We have entered into a services agreement with the Partnership
    and its managing general partner in which we have agreed to
    provide management services to the Partnership for the operation
    of the nitrogen fertilizer business. Under this agreement the
    Partnership, its managing general partner or CRNF, a subsidiary
    of the Partnership, were required to pay us in 2010 (i)&#160;all
    costs incurred by us in connection with the employment of our
    employees who provide services to the Partnership under the
    agreement on a full-time basis, but excluding share-based
    compensation; (ii)&#160;a prorated share of costs incurred by us
    in connection with the employment of our employees who provide
    services to the Partnership under the agreement on a part-time
    basis, but excluding share-based compensation and such prorated
    share must be determined by us on a commercially reasonable
    basis, based on the percent of total working time that such
    shared personnel are engaged in performing services for the
    Partnership; (iii)&#160;a prorated share of certain
    administrative costs; and (iv)&#160;various other administrative
    costs in accordance with the terms of the agreement.
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <B><FONT style="font-family: 'Times New Roman', Times">Stock
    Retention Policy</FONT></B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    In general, our corporate governance guidelines require all of
    the officers of the Company or any of its affiliates at a level
    of vice president or higher who receive as compensation any
    share of our common stock (including shares of restricted stock
    or restricted stock units awarded pursuant to the LTIP, and any
    other securities into which such restricted stock or restricted
    stock units are changed or for which such restricted stock or
    restricted stock units are exchanged) to retain at least 50% of
    such equity securities once they become vested for a period
    equal to the lesser of (i)&#160;three years, commencing with the
    date of the award, or (ii)&#160;so long as such individual
    remains an officer of the Company.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    Our corporate governance guidelines also require all outside
    directors who receive as compensation any share of our common
    stock (including shares of restricted stock or restricted stock
    units awarded pursuant to the LTIP, and any other securities
    into which such restricted stock or restricted stock units are
    changed or for which such restricted stock or restricted stock
    units are exchanged) to retain at least 60% of such equity
    securities once they become vested for a period equal to the
    lesser of (i)&#160;three years, commencing with the date of the
    award, or (ii)&#160;as long as such outside director remains on
    the Board.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    In addition, the common units and override units in CA, CA II
    and CA III issued to our executive officers are subject to
    transfer restrictions, although the executive officers may make
    certain transfers of their units for estate planning purposes.
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <B><FONT style="font-family: 'Times New Roman', Times">Tax
    Considerations</FONT></B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    Section&#160;162(m) of the Code generally limits deductions by
    publicly held corporations for compensation paid to its
    &#147;covered employees&#148; (i.e., its chief executive officer
    and the three next highest compensated officers other than the
    chief financial officer) to the extent that the employee&#146;s
    compensation for the taxable year exceeds $1,000,000. This limit
    does not apply to &#147;qualified performance-based
    compensation,&#148; which requires, among other things,
    satisfaction of a performance goal that is established by a
    committee of the board of directors consisting of two or more
    outside directors. IRS Treasury
    <FONT style="white-space: nowrap">Regulation&#160;1.162-27</FONT>
    grandfathers companies from the deductibility limitations until
    the first meeting of stockholders at which directors are to be
    elected that occurs after the close of the third calendar year
    following the calendar year in which an initial public offering
    occurs. As a result, our ability to rely on IRS Treasury
    <FONT style="white-space: nowrap">Regulation&#160;1.162-27</FONT>
    will end at the Annual Meeting. Because we believe that it is in
    our best interest to deduct compensation paid to our executive
    officers, we have established, and are submitting to
    stockholders for approval at the Annual Meeting, the Performance
    Incentive Plan so that amounts paid pursuant to such plan may
    fall within the qualified performance-based compensation
    exception from Section&#160;162(m) of the Code. It is expected
    that the
</DIV>
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    <BR>
    41
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<DIV style="width: 87%; margin-left: 6%"><!-- BEGIN PAGE WIDTH -->
<!-- XBRL Pagebreak End -->

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    Performance Incentive Plan will be the primary program through
    which cash incentive compensation (annual or longer-term) will
    be paid to our executives.
</DIV>

<A name='Y90732114'>
<DIV style="margin-top: 18pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <B><FONT style="font-family: 'Times New Roman', Times">COMPENSATION
    COMMITTEE REPORT</FONT></B>
</DIV>
</A>
<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    The compensation committee of the Board has reviewed and
    discussed the Compensation Discussion and Analysis with
    management. Based on this review and discussion, the
    compensation committee recommended to the Board that the
    Compensation Discussion and Analysis be included in this Proxy
    Statement.
</DIV>

<DIV style="margin-top: 24pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 49%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <B>Compensation Committee</B>
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 49%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    George E. Matelich, Chairperson<BR>
    Scott L. Lebovitz<BR>
    Steve A. Nordaker<BR>
    Joseph E. Sparano<BR>
    Mark E. Tomkins
</DIV>
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    <BR>
    42
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<DIV style="width: 87%; margin-left: 6%"><!-- BEGIN PAGE WIDTH -->
<!-- XBRL Pagebreak End -->

<A name='Y90732115'>
<DIV style="margin-top: 18pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <B><FONT style="font-family: 'Times New Roman', Times">COMPENSATION
    OF EXECUTIVE OFFICERS</FONT></B>
</DIV>
</A>
<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <B><FONT style="font-family: 'Times New Roman', Times">Summary
    Compensation Table</FONT></B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    The following table sets forth certain information with respect
    to compensation for the years ended December&#160;31, 2010, 2009
    and 2008 earned by our Chief Executive Officer, our Chief
    Financial Officer and our three other most highly compensated
    executive officers as of December&#160;31, 2010. In this Proxy
    Statement, we refer to these individuals as our named executive
    officers.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<TABLE border="0" width="100%" align="center" cellpadding="0" cellspacing="0" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
<!-- Table Width Row BEGIN -->
<TR style="font-size: 1pt" valign="bottom">
    <TD width="36%">&nbsp;</TD>	<!-- colindex=01 type=maindata -->
    <TD width="2%">&nbsp;</TD>	<!-- colindex=02 type=gutter -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=02 type=lead -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=02 type=body -->
    <TD width="1%" align="left">&nbsp;</TD>	<!-- colindex=02 type=hang1 -->
    <TD width="2%">&nbsp;</TD>	<!-- colindex=03 type=gutter -->
    <TD width="3%" align="right">&nbsp;</TD>	<!-- colindex=03 type=lead -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=03 type=body -->
    <TD width="3%" align="left">&nbsp;</TD>	<!-- colindex=03 type=hang1 -->
    <TD width="3%">&nbsp;</TD>	<!-- colindex=04 type=gutter -->
    <TD width="4%" align="right">&nbsp;</TD>	<!-- colindex=04 type=lead -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=04 type=body -->
    <TD width="4%" align="left">&nbsp;</TD>	<!-- colindex=04 type=hang1 -->
    <TD width="2%">&nbsp;</TD>	<!-- colindex=05 type=gutter -->
    <TD width="4%" align="right">&nbsp;</TD>	<!-- colindex=05 type=lead -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=05 type=body -->
    <TD width="4%" align="left">&nbsp;</TD>	<!-- colindex=05 type=hang1 -->
    <TD width="2%">&nbsp;</TD>	<!-- colindex=06 type=gutter -->
    <TD width="5%" align="right">&nbsp;</TD>	<!-- colindex=06 type=lead -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=06 type=body -->
    <TD width="5%" align="left">&nbsp;</TD>	<!-- colindex=06 type=hang1 -->
    <TD width="5%">&nbsp;</TD>	<!-- colindex=07 type=gutter -->
    <TD width="4%" align="right">&nbsp;</TD>	<!-- colindex=07 type=lead -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=07 type=body -->
    <TD width="4%" align="left">&nbsp;</TD>	<!-- colindex=07 type=hang1 -->
</TR>
<!-- Table Width Row END -->
<!-- TableOutputHead -->
<TR style="font-size: 7pt" valign="bottom" align="center">
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom">
    <B>Stock<BR>
    </B>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom">
    <B>All Other<BR>
    </B>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom">
&nbsp;
</TD>
</TR>
<TR style="font-size: 7pt" valign="bottom" align="center">
<TD nowrap align="left" valign="bottom">
<DIV style="border-bottom: 1px solid #000000; width: 1%; padding-bottom: 1px">
    <B>Name and Principal Position</B>
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom" style="border-bottom: 1px solid #000000">
    <B>Year</B>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom" style="border-bottom: 1px solid #000000">
    <B>Salary&#160;($)</B>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom" style="border-bottom: 1px solid #000000">
    <B>Bonus&#160;($)</B>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom" style="border-bottom: 1px solid #000000">
    <B>Awards&#160;$(1)</B>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom" style="border-bottom: 1px solid #000000">
    <B>Compensation&#160;($)</B>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom" style="border-bottom: 1px solid #000000">
    <B>Total&#160;($)</B>
</TD>
</TR>
<TR style="line-height: 3pt; font-size: 1pt">
<TD>&nbsp;
</TD>
</TR>
<!-- TableOutputBody -->
<TR valign="bottom" style="color: #000000; background: #CCEEFF">
<TD align="left" valign="bottom">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    John. J. Lipinski
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    2010
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    900,000
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    2,000,000
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    4,975,020
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    18,320
</TD>
<TD nowrap align="left" valign="bottom">
    (3)
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    7,893,340
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="color: #000000; background: #CCEEFF">
<TD align="left" valign="bottom">
<DIV style="text-indent: 0pt; margin-left: 10pt">
    Chief Executive Officer
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    2009
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    800,000
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    2,000,000
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    &#151;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    320,039
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    3,120,039
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="color: #000000; background: #CCEEFF">
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    2008
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    700,000
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    1,700,000
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    &#151;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    26,625
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    2,426,625
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="bottom">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    Edward A. Morgan(2)
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    2010
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    315,000
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    378,000
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    930,003
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    18,305
</TD>
<TD nowrap align="left" valign="bottom">
    (3)(4)
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    1,641,308
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="bottom">
<DIV style="text-indent: 0pt; margin-left: 10pt">
    Chief Financial Officer
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    2009
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    171,346
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    256,950
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    439,750
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    186,845
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    1,054,891
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    2008
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    &#151;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    &#151;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    &#151;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    &#151;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    &#151;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="color: #000000; background: #CCEEFF">
<TD align="left" valign="bottom">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    Stanley A. Riemann
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    2010
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    415,000
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    830,000
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    1,537,514
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    18,320
</TD>
<TD nowrap align="left" valign="bottom">
    (3)
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    2,800,834
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="color: #000000; background: #CCEEFF">
<TD align="left" valign="bottom">
<DIV style="text-indent: 0pt; margin-left: 10pt">
    Chief Operating Officer
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    2009
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    415,000
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    830,000
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    &#151;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    129,517
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    1,374,517
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="color: #000000; background: #CCEEFF">
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    2008
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    375,000
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    750,000
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    &#151;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    20,171
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    1,145,171
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="bottom">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    Edmund S. Gross
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    2010
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    347,000
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    305,360
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    1,119,015
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    19,578
</TD>
<TD nowrap align="left" valign="bottom">
    (3)
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    1,790,953
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="bottom">
<DIV style="text-indent: 0pt; margin-left: 10pt">
    Executive Vice President
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    2009
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    315,000
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    315,000
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    100,005
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    62,567
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    792,572
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="bottom">
<DIV style="text-indent: 0pt; margin-left: 10pt">
    and General Counsel
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    2008
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    225,000
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    225,000
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    &#151;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    863,595
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    1,313,595
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="color: #000000; background: #CCEEFF">
<TD align="left" valign="bottom">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    Robert W. Haugen
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    2010
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    275,000
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    330,000
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    372,515
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    35,928
</TD>
<TD nowrap align="left" valign="bottom">
    (3)(5)
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    1,013,443
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="color: #000000; background: #CCEEFF">
<TD align="left" valign="bottom">
<DIV style="text-indent: 0pt; margin-left: 10pt">
    Executive Vice President,
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    2009
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    275,000
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    330,000
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    &#151;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    113,753
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    718,753
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="color: #000000; background: #CCEEFF">
<TD nowrap align="left" valign="bottom">
<DIV style="text-indent: 0pt; margin-left: 10pt">
    Refining Operations
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    2008
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    275,000
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    330,000
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    &#151;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    57,871
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    662,871
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
</TABLE>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">

</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV style="font-size: 1pt; margin-left: 0%; width: 13%;  align: left; border-bottom: 1pt solid #000000"></DIV>

<DIV style="margin-top: 3pt; font-size: 1pt">&nbsp;</DIV>



<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">

<TR>
    <TD width="2%"></TD>
    <TD width="1%"></TD>
    <TD width="97%"></TD>
</TR>

<TR>
    <TD align="right" valign="top">
    (1) </TD>
    <TD></TD>
    <TD valign="bottom">
    Included in the &#147;Stock Awards&#148; column is the aggregate
    grant date fair value of restricted stock awards granted during
    the respective fiscal years, computed in accordance with FASB
    ASC Topic 718, <I>Compensation&#160;&#151; Stock
    Compensation</I>. All of the restricted stock awards granted to
    the named executive officers pursuant to the CVR Energy, Inc.
    Long Term Incentive Plan become vested in equal installments on
    the first three anniversaries of the date of grant, provided
    they continue to serve as an employee of the Company on each
    such date, subject to accelerated vesting under certain
    circumstances as described in more detail in the section titled
    <FONT style="white-space: nowrap">&#147;Change-in-Control</FONT>
    and Termination Payments&#148; below.</TD>
</TR>


<TR style="line-height: 3pt; font-size: 1pt"><TD>&nbsp;</TD></TR>

<TR>
    <TD align="right" valign="top">
    (2) </TD>
    <TD></TD>
    <TD valign="bottom">
    Mr.&#160;Morgan&#146;s employment with the Company commenced on
    May&#160;14, 2009. As a result, the 2009 amounts reflected in
    the base salary and annual bonus columns reflect the pro-rata
    portion of Mr.&#160;Morgan&#146;s base salary and annual bonus
    that were earned in that year.</TD>
</TR>


<TR style="line-height: 3pt; font-size: 1pt"><TD>&nbsp;</TD></TR>

<TR>
    <TD align="right" valign="top">
    (3) </TD>
    <TD></TD>
    <TD valign="bottom">
    Includes (a)&#160;a company contribution under our 401(k) plan
    in 2010 of $11,025 for each of the named executive officers,
    (b)&#160;the premiums paid by us on behalf of the executive
    officer with respect to our executive life insurance program in
    2010 and (c)&#160;the premiums paid by us on behalf of the
    executive officer with respect to our basic life insurance
    program in 2010.</TD>
</TR>


<TR style="line-height: 3pt; font-size: 1pt"><TD>&nbsp;</TD></TR>

<TR>
    <TD align="right" valign="top">
    (4) </TD>
    <TD></TD>
    <TD valign="bottom">
    Includes the portion of relocation benefits paid in 2010,
    including an applicable tax
    <FONT style="white-space: nowrap">gross-up,</FONT>
    which total was $5,926.</TD>
</TR>


<TR style="line-height: 3pt; font-size: 1pt"><TD>&nbsp;</TD></TR>

<TR>
    <TD align="right" valign="top">
    (5) </TD>
    <TD></TD>
    <TD valign="bottom">
    Includes a tax
    <FONT style="white-space: nowrap">gross-up</FONT>
    reimbursement by the Company and payment of certain housing and
    relocation benefits, which total was $20,658.</TD>
</TR>

</TABLE>
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<P align="center" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <BR>
    43
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<P><HR noshade><P>
<H5 align="left" style="page-break-before:always"><A HREF="#Y90732tocpage">Table of Contents</A></H5><P>

<DIV style="width: 87%; margin-left: 6%"><!-- BEGIN PAGE WIDTH -->
<!-- XBRL Pagebreak End -->

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <B><FONT style="font-family: 'Times New Roman', Times">Grants of
    Plan-Based Awards in 2010</FONT></B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<TABLE border="0" width="100%" align="center" cellpadding="0" cellspacing="0" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
<!-- Table Width Row BEGIN -->
<TR style="font-size: 1pt" valign="bottom">
    <TD width="51%">&nbsp;</TD>	<!-- colindex=01 type=maindata -->
    <TD width="2%">&nbsp;</TD>	<!-- colindex=02 type=gutter -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=02 type=lead -->
    <TD width="7%" align="right">&nbsp;</TD>	<!-- colindex=02 type=body -->
    <TD width="1%" align="left">&nbsp;</TD>	<!-- colindex=02 type=hang1 -->
    <TD width="3%">&nbsp;</TD>	<!-- colindex=03 type=gutter -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=03 type=lead -->
    <TD width="16%" align="right">&nbsp;</TD>	<!-- colindex=03 type=body -->
    <TD width="1%" align="left">&nbsp;</TD>	<!-- colindex=03 type=hang1 -->
    <TD width="3%">&nbsp;</TD>	<!-- colindex=04 type=gutter -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=04 type=lead -->
    <TD width="12%" align="right">&nbsp;</TD>	<!-- colindex=04 type=body -->
    <TD width="1%" align="left">&nbsp;</TD>	<!-- colindex=04 type=hang1 -->
</TR>
<!-- Table Width Row END -->
<!-- TableOutputHead -->
<TR style="font-size: 8pt" valign="bottom" align="center">
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="center" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="center" valign="bottom">
    <B>All Other Stock Awards;<BR>
    </B>
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="center" valign="bottom">
    <B>Grant Date<BR>
    </B>
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom" align="center">
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="center" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="center" valign="bottom">
    <B>Number of Shares of<BR>
    </B>
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="center" valign="bottom">
    <B>Fair Value of<BR>
    </B>
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom" align="center">
<TD nowrap align="left" valign="bottom">
<DIV style="border-bottom: 1px solid #000000; width: 1%; padding-bottom: 1px">
    <B>Named Executive Officer</B>
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="center" valign="bottom" style="border-bottom: 1px solid #000000">
    <B>Grant Date</B>
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="center" valign="bottom" style="border-bottom: 1px solid #000000">
    <B>Stock or Units&#160;(#)</B>
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="center" valign="bottom" style="border-bottom: 1px solid #000000">
    <B>Stock Awards ($)(1)</B>
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR style="line-height: 3pt; font-size: 1pt">
<TD>&nbsp;
</TD>
</TR>
<!-- TableOutputBody -->
<TR valign="bottom" style="background: #CCEEFF">
<TD align="left" valign="bottom">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    John J. Lipinski
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    7/16/2010
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    222,532
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    1,600,005
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    12/31/2010
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    222,333
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    3,375,015
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD align="left" valign="bottom">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    Edward A. Morgan
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    7/16/2010
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    41,725
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    300,003
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    12/31/2010
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    41,502
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    630,000
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD align="left" valign="bottom">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    Stanley A. Riemann
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    7/16/2010
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    69,542
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    500,007
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    12/31/2010
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    68,347
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    1,037,507
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD align="left" valign="bottom">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    Edmund S. Gross
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    7/16/2010
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    59,110
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    425,001
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    12/31/2010
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    45,719
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    694,014
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD align="left" valign="bottom">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    Robert W. Haugen
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    7/16/2010
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    17,386
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    125,005
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    12/31/2010
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    16,305
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    247,510
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
</TABLE>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">

</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV style="font-size: 1pt; margin-left: 0%; width: 13%;  align: left; border-bottom: 1pt solid #000000"></DIV>

<DIV style="margin-top: 3pt; font-size: 1pt">&nbsp;</DIV>



<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">

<TR>
    <TD width="2%"></TD>
    <TD width="1%"></TD>
    <TD width="97%"></TD>
</TR>

<TR>
    <TD align="right" valign="top">
    (1) </TD>
    <TD></TD>
    <TD valign="bottom">
    The amounts shown include amounts representing the fair value on
    the grant date, computed in accordance with FASB ASC Topic 718
    of the grants of restricted stock made during 2010.</TD>
</TR>

</TABLE>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <B><FONT style="font-family: 'Times New Roman', Times">Employment
    Agreements</FONT></B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <I>John J. Lipinski.</I>&#160;&#160;On July&#160;12, 2005, CRLLC
    entered into an employment agreement with Mr.&#160;Lipinski, as
    Chief Executive Officer, which was subsequently assumed by CVR
    Energy and amended and restated effective as of January&#160;1,
    2008. Mr.&#160;Lipinski&#146;s employment agreement was amended
    and restated effective January&#160;1, 2010 and subsequently
    amended and restated on January&#160;1, 2011. The agreement has
    a rolling term of three years so that at the end of each month
    it automatically renews for one additional month, unless
    otherwise terminated by CVR Energy or Mr.&#160;Lipinski.
    Mr.&#160;Lipinski receives an annual base salary of $900,000
    effective as of January&#160;1, 2011. Mr.&#160;Lipinski is also
    eligible to receive a performance-based annual cash bonus with a
    target payment equal to 250% of his annual base salary to be
    based upon individual
    <FONT style="white-space: nowrap">and/or</FONT>
    Company performance criteria as established by the compensation
    committee for each fiscal year. In addition, Mr.&#160;Lipinski
    is entitled to participate in such health, insurance, retirement
    and other employee benefit plans and programs as in effect from
    time to time on the same basis as other senior executives. The
    agreement requires Mr.&#160;Lipinski to abide by a perpetual
    restrictive covenant relating to non-disclosure and also
    includes covenants relating to non-solicitation and
    non-competition that govern during his employment and thereafter
    for the period severance is paid and, if no severance is paid,
    for one year following termination of employment. In addition,
    Mr.&#160;Lipinski&#146;s agreement provides for certain
    severance payments that may be due following the termination of
    his employment under certain circumstances, which are described
    below under
    <FONT style="white-space: nowrap">&#147;&#151;&#160;Change-in-Control</FONT>
    and Termination Payments.&#148;
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <I>Edward A. Morgan, Stanley A. Riemann, Edmund S. Gross and
    Robert Haugen.</I>&#160;&#160;On July&#160;12, 2005, CRLLC
    entered into employment agreements with each of
    Messrs.&#160;Riemann, Gross and Haugen. The agreements were
    subsequently assumed by CVR Energy and amended and restated
    between the respective executives and CVR Energy effective as of
    December&#160;29, 2007. Each of these agreements was amended and
    restated effective January&#160;1, 2010 and subsequently amended
    and restated on January&#160;1, 2011. The agreements have a term
    of three years and expire in January 2014, unless otherwise
    terminated earlier by the parties. Mr.&#160;Morgan entered into
    an employment agreement with CVR Energy effective May&#160;14,
    2009, which was amended effective August&#160;17, 2009. This
    employment agreement was further amended and restated effective
    January&#160;1, 2010 and subsequently amended and restated on
    January&#160;1, 2011. Similarly, this agreement has a term of
    three years and expires in January 2014, unless otherwise
    terminated earlier by the parties. The agreements provide for an
    annual base salary of $335,000 for Mr.&#160;Morgan, $425,000 for
    Mr.&#160;Riemann, $362,000 for Mr.&#160;Gross and $275,000 for
    Mr.&#160;Haugen, each effective as of January&#160;1, 2011. Each
    executive officer is eligible to receive a performance-based
    annual cash bonus to be based upon individual
    <FONT style="white-space: nowrap">and/or</FONT>
    Company performance criteria as established by the compensation
    committee for each fiscal year. The target annual bonus
    percentages for these executive officers effective as of
    January&#160;1, 2011 are as follows:
</DIV>
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<P align="center" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <BR>
    44
</DIV><!-- END PAGE WIDTH -->
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<P><HR noshade><P>
<H5 align="left" style="page-break-before:always"><A HREF="#Y90732tocpage">Table of Contents</A></H5><P>

<DIV style="width: 87%; margin-left: 6%"><!-- BEGIN PAGE WIDTH -->
<!-- XBRL Pagebreak End -->

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    Mr.&#160;Morgan (120%), Mr.&#160;Riemann (200%), Mr.&#160;Gross
    (100%) and Mr.&#160;Haugen (120%). These executives are also
    entitled to participate in such health, insurance, retirement
    and other employee benefit plans and programs as in effect from
    time to time on the same basis as other senior executives. The
    agreements require these executive officers to abide by a
    perpetual restrictive covenant relating to non-disclosure and
    also include covenants relating to non-solicitation and, except
    in the case of Mr.&#160;Gross, non-competition during the
    executives&#146; employment and for one year following
    termination of employment. In addition, these agreements provide
    for certain severance payments that may be due following the
    termination of employment under certain circumstances, which are
    described below under
    <FONT style="white-space: nowrap">&#147;&#151;&#160;Change-in-Control</FONT>
    and Termination Payments.&#148;
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <B><FONT style="font-family: 'Times New Roman', Times">Interests
    in Coffeyville Acquisition LLC and Coffeyville
    Acquisition&#160;II LLC</FONT></B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    The following is a summary of the material terms of the LLC
    Agreements as they relate to the limited liability company
    interests granted to our named executive officers pursuant to
    those agreements as of December&#160;31, 2010. The terms of the
    LLC Agreements that relate to the common units and override
    units granted to our named executive officers are identical to
    each other.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <I>General.</I>&#160;&#160;The LLC Agreements provide for two
    classes of interests in the respective limited liability
    companies: (i)&#160;common units and (ii)&#160;profits
    interests, referred to as override units (which consist of both
    operating units and value units) (common units and override
    units are collectively referred to as &#147;units&#148;). The
    common units provide for voting rights and have rights with
    respect to profits and losses of and distributions from, CA and
    CA II, as applicable. Such voting rights cease, however, if the
    executive officer holding common units ceases to provide
    services to CA and CA II, as applicable, or one of its or their
    subsidiaries. The common units were issued to our named
    executive officers in the following amounts (as subsequently
    adjusted) in exchange for capital contributions in the following
    amounts: Mr.&#160;Lipinski (capital contribution of $650,000 in
    exchange for 57,446&#160;units), Mr.&#160;Riemann (capital
    contribution of $400,000 in exchange for 35,352&#160;units,
    Mr.&#160;Gross (capital contribution of $30,000 in exchange for
    2,651&#160;units) and Mr.&#160;Haugen (capital contribution of
    $100,000 in exchange for 8,838&#160;units). These named
    executive officers were also granted override units, which
    consist of operating units and value units, in the following
    amounts: Mr.&#160;Lipinski (an initial grant of 315,818
    operating units and 631,637 value units, a December 2006 grant
    of 72,492 operating units and 144,966 value units and a November
    2009 grant of 7,592 operating units and 30,370 value units),
    Mr.&#160;Riemann (an initial grant of 140,185 operating units
    and 280,371 value units and a November 2009 grant of 2,740
    operating units and 10,964 value units) and Mr.&#160;Haugen (an
    initial grant of 71,965 operating units and 143,931 value units
    and a November 2009 grant of 1,408 operating units and 5,628
    value units. Override units have no voting rights attached to
    them, but have rights with respect to profits and losses of, and
    distributions from, CA or CA II, as applicable. Our named
    executive officers were not required to make any capital
    contribution with respect to the override units; override units
    were issued only to certain members of management who own common
    units and who agreed to provide services to CA or CA II, as
    applicable.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    If all of the shares of common stock of our Company held by CA
    and CA II were sold at $15.18 per share, which was the price of
    our common stock on December&#160;31, 2010 and cash were
    distributed to members pursuant to the limited liability company
    agreements of CA and CA II, named executive officers would
    receive a cash payment in respect of their override units in the
    following approximate amounts: Mr.&#160;Lipinski
    ($27.0&#160;million), Mr.&#160;Riemann ($11.1&#160;million) and
    Mr.&#160;Haugen ($5.7&#160;million). Messrs.&#160;Morgan and
    Gross do not have any override units under these agreements.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    During November 2010, distributions were made to the common unit
    holders and override unit holders of CA in accordance with the
    LLC Agreement of CA. These distributions were generated by the
    net proceeds received by CA upon its sale of
    11,686,158&#160;shares of CVR common stock in November 2010.
    Common unit distributions for the named executive officers were
    as follows: Mr.&#160;Lipinski ($289,710), Mr.&#160;Riemann
    ($178,286), Mr.&#160;Gross ($13,370) and Mr.&#160;Haugen
    ($44,571). Override distributions for the named executive
    officers were as follows: Mr.&#160;Lipinski (to the trusts for
    the benefit of Mr.&#160;Lipinski&#146;s family) ($1,609,316),
    Mr.&#160;Riemann ($714,342) and Mr.&#160;Haugen ($366,712).
    During November 2010, distributions were made to the common unit
    holders and override unit holders of CA II in accordance with
    the LLC Agreement of CA II. These distributions were generated
    by the net proceeds received by CA II upon its sale of
    8,943,842&#160;shares of CVR common stock in November 2010.
    Common unit distributions for the named executive officers were
    as
</DIV>
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<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    follows: Mr.&#160;Lipinski ($218,871), Mr.&#160;Riemann
    ($134,692), Mr.&#160;Gross ($10,100) and Mr.&#160;Haugen
    ($33,673). Override distributions for the named executive
    officers were as follows: Mr.&#160;Lipinski (to the trusts for
    the benefit of Mr.&#160;Lipinski&#146;s family) ($1,635,928),
    Mr.&#160;Riemann ($726,155) and Mr.&#160;Haugen ($372,777).
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    During February 2011, distributions were made to the common unit
    holders and override unit holders of CA in accordance with the
    LLC Agreement of CA. These distributions were generated by the
    net proceeds received by CA upon its sale of
    11,759,023&#160;shares of CVR common stock in February 2011.
    Common unit distributions for the named executive officers were
    as follows: Mr.&#160;Lipinski ($278,893), Mr.&#160;Riemann
    ($179,090), Mr.&#160;Gross ($19,509) and Mr.&#160;Haugen
    ($30,941). Override distributions for the named executive
    officers were as follows: Mr.&#160;Lipinski ($320,595),
    Mr.&#160;Lipinski (to the trusts for the benefit of
    Mr.&#160;Lipinski&#146;s family) ($7,138,736), Mr.&#160;Riemann
    ($3,232,698) and Mr.&#160;Haugen ($1,659,547). During February
    2011, distributions were made to the common unit holders and
    override unit holders of CA II in accordance with the LLC
    Agreement of CA II. These distributions were generated by the
    net proceeds received by CA II upon its sale of
    15,113,254&#160;shares of CVR common stock in February 2011.
    Common unit distributions for the named executive officers were
    as follows: Mr.&#160;Lipinski ($380,035), Mr.&#160;Riemann
    ($241,332), Mr.&#160;Gross ($24,177) and Mr.&#160;Haugen
    ($46,502). Override distributions for the named executive
    officers were as follows: Mr.&#160;Lipinski ($546,392),
    Mr.&#160;Lipinski (to the trusts for the benefit of
    Mr.&#160;Lipinski&#146;s family) ($12,205,716), Mr.&#160;Riemann
    ($5,252,329) and Mr.&#160;Haugen ($2,696,344).
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <I>Forfeiture of Override Units Upon Termination of
    Employment.</I>&#160;&#160;If a named executive officer ceases
    to provide services to CA or CA II, as applicable, or a
    subsidiary due to a termination for &#147;cause&#148; (as such
    term is defined in the LLC Agreements), the executive officer
    generally will forfeit all of his override units. If the
    executive officer ceases to provide services for any reason
    other than cause before the fifth anniversary of the date of
    grant of his operating units and provided that an event that is
    an &#147;Exit Event&#148; (as such term is defined in the LLC
    Agreements) has not yet occurred and there is no definitive
    agreement in effect regarding a transaction that would
    constitute an Exit Event, then (a)&#160;unless the termination
    was due to the executive officer&#146;s death or
    &#147;disability&#148; (as that term is defined in the LLC
    Agreements), in which case a different vesting schedule will
    apply based on when the death or disability occurs, all value
    units will be forfeited and (b)&#160;a percentage of the
    operating units will be forfeited according to the following
    schedule: if terminated before the second anniversary of the
    date of grant, 100% of operating units are forfeited; if
    terminated on or after the second anniversary of the date of
    grant, but before the third anniversary of the date of grant,
    75% of operating units are forfeited; if terminated on or after
    the third anniversary of the date of grant, but before the
    fourth anniversary of the date of grant, 50% of operating units
    are forfeited; and if terminated on or after the fourth
    anniversary of the date of grant, but before the fifth
    anniversary of the date of grant, 25% of operating units are
    forfeited.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <I>Adjustments to Capital Accounts;
    Distributions.</I>&#160;&#160;Each of the named executive
    officers has a capital account under which his balance is
    increased or decreased, as applicable, to reflect his allocable
    share of net income and gross income of CA or CA II, as
    applicable, the capital that the executive officer contributed,
    distributions paid to such executive officer and his allocable
    share of net loss and items of gross deduction. Value units
    owned by the named executive officers do not participate in
    distributions under the LLC Agreements until the &#147;Current
    Value&#148; is at least two times the &#147;Initial Price&#148;
    (as these terms are defined in the LLC Agreements), with full
    participation occurring when the Current Value is four times the
    Initial Price and pro rata distributions when the Current Value
    is between two and four times the Initial Price. CA and CA II
    may make distributions to their members to the extent that the
    cash available to them is in excess of the applicable
    business&#146; reasonably anticipated needs. Distributions are
    generally made to members&#146; capital accounts in proportion
    to the number of units each member holds. Distributions in
    respect of override units (both operating units and value
    units), however, will be reduced until the total reductions in
    proposed distributions in respect of the override units equals
    the Benchmark Amount (i.e., $11.31 for override units granted on
    July&#160;25, 2005, $34.72 for Mr.&#160;Lipinski&#146;s later
    grant in December 2006 and $33.8149 for override units
    reallocated in November 2009 (although the override units
    granted in November 2009 are subject to a
    <FONT style="white-space: nowrap">catch-up</FONT>
    provision so that after distributions have been reduced to
    account for the $33.8149 Benchmark Amount, distributions
    thereafter will be made first to the holders of such units so
    that they will effectively have a Benchmark Amount of $11.31)).
    The boards of directors of CA and CA II will determine the
</DIV>
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<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    &#147;Benchmark Amount&#148; with respect to each override unit
    at the time of its grant. There is also a
    <FONT style="white-space: nowrap">catch-up</FONT>
    provision with respect to any value unit that was not previously
    entitled to participate in a distribution because the Current
    Value was not at least four times the Initial Price.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <I>Other Provisions Relating to Units.</I>&#160;&#160;The named
    executive officers are subject to transfer restrictions on their
    units, although they may make certain transfers of their units
    for estate planning purposes.
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 2%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <B><I><FONT style="font-family: 'Times New Roman', Times">Interests
    in Coffeyville Acquisition&#160;III LLC</FONT></I></B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    CA III, the sole owner of the managing general partner of the
    Partnership, is owned by the Goldman Sachs Funds, the Kelso
    Funds, our executive officers, Mr.&#160;Wesley Clark (a former
    director), Magnetite Asset Investors&#160;III L.L.C. and other
    members of our management. The following is a summary of the
    material terms of the CA III limited liability company agreement
    as they relate to the limited liability company interests held
    by our executive officers.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <I>General.</I>&#160;&#160;The CA III limited liability company
    agreement provides for two classes of interests in CA III:
    (i)&#160;common units and (ii)&#160;profits interests, which are
    referred to as override units.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    The common units provide for voting rights and have rights with
    respect to profits and losses of, and distributions from, CA
    III. Such voting rights cease, however, if the executive officer
    holding common units ceases to provide services to CA III or one
    of its subsidiaries. In October 2007, CVR Energy&#146;s named
    executive officers made the following capital contributions to
    CA III and received a number of CA III common units equal to
    their pro rata portion of all contributions: Mr.&#160;Lipinski
    ($68,146), Mr.&#160;Riemann ($16,360), Mr.&#160;Gross ($1,227)
    and Mr.&#160;Haugen ($4,090).
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    Override units have no voting rights attached to them, but have
    rights with respect to profits and losses of, and distributions
    from, CA III. The override units have the following terms:
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0">

<TR>
    <TD width="4%"></TD>
    <TD width="2%"></TD>
    <TD width="94%"></TD>
</TR>

<TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    Approximately 25% of all of the override units have been awarded
    to members of our management team. These override units
    automatically vested. These units will be owned by the members
    of our management team even if they no longer perform services
    for us or are no longer employed by us. The following named
    executive officers received the following grants of this
    category of override units: Mr.&#160;Lipinski (81,250),
    Mr.&#160;Riemann (30,000), Mr.&#160;Gross (8,786) and
    Mr.&#160;Haugen (16,634).
</TD>
</TR>


<TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    Approximately 75% of the override units have been awarded to
    members of our management team responsible for the growth of the
    nitrogen fertilizer business. Some portion of these units may be
    awarded to members of management added in the future. These
    units vest on a five-year schedule, with 33.3% vesting on the
    third anniversary of the closing date of the Partnership&#146;s
    initial public offering (if any such offering occurs), an
    additional 33.4% vesting on the fourth anniversary of the
    closing date of such an offering and the remaining 33.3% vesting
    on the fifth anniversary of the closing date of such an
    offering. Override units are entitled to distributions whether
    or not they have vested. Management members will forfeit
    unvested units if they are no longer employed by us; however, if
    a management member has three full years of service with the
    Partnership following the completion of an initial public
    offering of the Partnership, such management member may retire
    at age&#160;62 and will be entitled to permanently retain all of
    his or her units whether or not they have vested pursuant to the
    vesting schedule described above. Units forfeited will be either
    retired or reissued to others (with a
    <FONT style="white-space: nowrap">catch-up</FONT>
    payment provision); retired units will increase the unit values
    of all other units on a pro rata basis. The following named
    executive officers received the following grants of this
    category of override units: Mr.&#160;Lipinski (219,378),
    Mr.&#160;Riemann (75,000), Mr.&#160;Gross (22,500) and
    Mr.&#160;Haugen (13,125).
</TD>
</TR>

</TABLE>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    The override units granted to management are entitled to 15% of
    all distributions made by CA III. All vested and unvested
    override units are entitled to distributions. To the extent that
    at any time not all override units have yet been granted, the
    override units that have been granted will be entitled to the
    full 15% of all distributions (e.g., if only 90% of the override
    units have been granted, the holders of these 90% are entitled
    to 15% of all distributions).
</DIV>
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<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    A portion of the override units may be granted in the future to
    new members of management. A
    <FONT style="white-space: nowrap">catch-up</FONT>
    payment will be made to new members of management who receive
    units at a time when the current unit value has increased from
    the initial unit value.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    The value of the common units and override units in CA III
    depends on the ability of the Partnership&#146;s managing
    general partner to make distributions. The managing general
    partner will not receive any distributions from the Partnership
    until the Partnership&#146;s aggregate adjusted operating
    surplus through December&#160;31, 2009 has been distributed.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <I>Adjustments to Capital Accounts;
    Distributions.</I>&#160;&#160;Each of the executive officers has
    a capital account under which his balance is increased or
    decreased, as applicable, to reflect his allocable share of net
    income and gross income of CA III, the capital that the
    executive officer contributed, distributions paid to such
    executive officer and his allocable share of net loss and items
    of gross deduction. Override units owned by the executive
    officers do not participate in distributions under the CA III
    limited liability company agreement until the &#147;Current
    Value&#148; is at least equal to the &#147;Initial Price&#148;
    (as these terms are defined in the CA III limited liability
    company agreement). CA III may make distributions to its members
    to the extent that the cash available to it is in excess of the
    business&#146; reasonably anticipated needs. Distributions are
    generally made to members&#146; capital accounts in proportion
    to the number of units each member holds. Distributions in
    respect of override units, however, will be reduced until the
    total reductions in proposed distributions in respect of the
    override units equal the aggregate capital contributions of all
    members.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <I>Other Provisions Relating to CA III Units.</I>&#160;&#160;The
    executive officers are subject to transfer restrictions on their
    CA III units, although they may make certain transfers of their
    units for estate planning purposes.
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 2%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <B><I><FONT style="font-family: 'Times New Roman', Times">Coffeyville
    Resources, LLC Phantom Unit Appreciation Plan (Plan I)&#160;and
    Coffeyville Resources, LLC Phantom Unit Appreciation Plan (Plan
    II)</FONT></I></B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    The following is a summary of the material terms of the Phantom
    Unit Plans as they relate to our named executive officers.
    Payments under the Phantom Unit Plan I are tied to distributions
    made by CA and payments under the Phantom Unit Plan&#160;II are
    tied to distributions made by CA II.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <I>General.</I>&#160;&#160;The Phantom Unit Plans are
    administered by the compensation committee of the board of
    directors of the Company. The Phantom Unit Plans provide for two
    classes of interests: phantom service points and phantom
    performance points (collectively referred to as phantom points).
    Holders of the phantom service points and phantom performance
    points have the opportunity to receive a cash payment when
    distributions are made pursuant to the LLC Agreements in respect
    of operating units and value units, respectively. The phantom
    points represent a contractual right to receive a payment when
    payment is made in respect of certain profits interests in CA
    and CA II, as applicable.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    Phantom points that have been granted (and not since forfeited)
    under each of the Phantom Unit Plans to our named executive
    officers are as follows: Mr.&#160;Lipinski (1,403,958 phantom
    service points and 1,422,332 phantom performance points,
    representing approximately 14% of the total phantom points
    awarded), Mr.&#160;Riemann (611,537 phantom service points and
    619,535 phantom performance points, representing approximately
    6% of the total phantom points awarded), Mr.&#160;Gross
    (1,315,793 phantom service points and 1,333,002 phantom
    performance points, representing approximately 13% of the total
    phantom points awarded), Mr.&#160;Haugen (508,019 phantom
    service points and 514,656 phantom performance points,
    representing approximately 5% of the total phantom points
    awarded).
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    If all of the shares of common stock of our Company held by CA
    and CA II were sold at $15.18 per share, which was the closing
    price of our common stock on December&#160;31, 2010 and cash
    were distributed to members pursuant to the LLC Agreements, our
    named executive officers would receive cash payments in respect
    of their phantom points in the following amounts:
    Mr.&#160;Lipinski ($3.6&#160;million), Mr.&#160;Riemann
    ($1.6&#160;million), Mr.&#160;Gross ($3.3&#160;million) and
    Mr.&#160;Haugen ($1.3&#160;million). Mr.&#160;Morgan does not
    have any phantom points awarded to him. The compensation
    committee of the board of directors of the Company has authority
    to make additional awards of phantom points under the Phantom
    Unit Plans.
</DIV>
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<DIV style="width: 87%; margin-left: 6%"><!-- BEGIN PAGE WIDTH -->
<!-- XBRL Pagebreak End -->

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <I>Phantom Point Payments.</I>&#160;&#160;Payments in respect of
    phantom service points will be made within 30&#160;days from the
    date distributions are made pursuant to the LLC Agreements in
    respect of operating units. Cash payments in respect of phantom
    performance points will be made within 30&#160;days from the
    date distributions are made pursuant to the LLC Agreements in
    respect of value units (i.e., not until the &#147;Current
    Value&#148; is at least two times the &#147;Initial Price&#148;
    (as such terms are defined in the LLC Agreements), with full
    participation occurring when the Current Value is four times the
    Initial Price and pro rata distributions when the Current Value
    is between two and four times the Initial Price). There is also
    a <FONT style="white-space: nowrap">catch-up</FONT>
    provision with respect to phantom performance points for which
    no cash payment was made because no distribution pursuant to the
    LLC Agreements was made with respect to value units. During
    December 2010, payments were made under the Phantom Unit Plans
    as follows: Mr.&#160;Lipinski ($511,483), Mr.&#160;Riemann
    ($222,797), Mr.&#160;Gross ($479,360) and Mr.&#160;Haugen
    ($185,072). These payments occurred due to distributions made
    pursuant to the LLC Agreements upon the sale of 11,686,158 and
    8,943,842&#160;shares of CVR common stock by CA and CA II,
    respectively, in November 2010. During February 2011, payments
    were made under the Phantom Unit Plans as follows:
    Mr.&#160;Lipinski ($2,891,437), Mr.&#160;Riemann ($1,259,459),
    Mr.&#160;Gross ($2,709,851) and Mr.&#160;Haugen ($1,046,204).
    These payments occurred due to distributions made pursuant to
    the LLC Agreements upon the sale of 11,759,023 and
    15,113,254&#160;shares of CVR common stock by CA and CA II,
    respectively.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <I>Other Provisions Relating to the Phantom
    Points.</I>&#160;&#160;The manager of CRLLC may, at any time or
    from time to time, amend or terminate the Phantom Unit Plans. If
    a participant&#146;s employment is terminated prior to an
    &#147;Exit Event&#148; (as such term is defined in the LLC
    Agreements), all of the participant&#146;s phantom points are
    forfeited. Phantom points are generally non-transferable (except
    by will or the laws of descent and distribution). If payment to
    a participant in respect of his phantom points would result in
    the application of the excise tax imposed under
    Section&#160;4999 of the Code, then the payment will be
    &#147;cut back&#148; only if that reduction would be more
    beneficial to the participant on an after-tax basis than if
    there were no reduction.
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <B><FONT style="font-family: 'Times New Roman', Times">LTIP
    Restricted Stock Awards</FONT></B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    In 2009 and 2010, Company granted shares of restricted stock to
    certain of our named executive officers pursuant to the LTIP.
    Although these shares have voting rights immediately upon grant,
    they are subject to transfer restrictions and vesting
    requirements that lapse in one-third annual increments beginning
    on the first anniversary of the date of grant, provided they
    continue to serve as an employee of the Company on each such
    date, subject to accelerated vesting under certain circumstances
    as described in more detail in the section titled
    <FONT style="white-space: nowrap">&#147;Change-in-Control</FONT>
    and Termination Payments&#148; below.
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <B><FONT style="font-family: 'Times New Roman', Times">Outstanding
    Equity Awards at 2010 Fiscal Year-End</FONT></B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    In addition to equity awards granted by the Company, this table
    includes equity awards granted by Coffeyville Acquisition LLC
    (&#147;CA&#148;), Coffeyville Acquisition&#160;II LLC (&#147;CA
    II&#148;) and Coffeyville Acquisition&#160;III LLC
    (&#147;CA&#160;III&#148;).
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>
<!-- XBRL Pagebreak Begin -->

<P align="center" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <BR>
    49
</DIV><!-- END PAGE WIDTH -->
<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always"><A HREF="#Y90732tocpage">Table of Contents</A></H5><P>

<DIV style="width: 87%; margin-left: 6%"><!-- BEGIN PAGE WIDTH -->
<!-- XBRL Pagebreak End -->

<TABLE border="0" width="100%" align="center" cellpadding="0" cellspacing="0" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
<!-- Table Width Row BEGIN -->
<TR style="font-size: 1pt" valign="bottom">
    <TD width="29%">&nbsp;</TD>	<!-- colindex=01 type=maindata -->
    <TD width="2%">&nbsp;</TD>	<!-- colindex=02 type=gutter -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=02 type=lead -->
    <TD width="16%" align="right">&nbsp;</TD>	<!-- colindex=02 type=body -->
    <TD width="1%" align="left">&nbsp;</TD>	<!-- colindex=02 type=hang1 -->
    <TD width="3%">&nbsp;</TD>	<!-- colindex=03 type=gutter -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=03 type=lead -->
    <TD width="11%" align="right">&nbsp;</TD>	<!-- colindex=03 type=body -->
    <TD width="1%" align="left">&nbsp;</TD>	<!-- colindex=03 type=hang1 -->
    <TD width="3%">&nbsp;</TD>	<!-- colindex=04 type=gutter -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=04 type=lead -->
    <TD width="11%" align="right">&nbsp;</TD>	<!-- colindex=04 type=body -->
    <TD width="1%" align="left">&nbsp;</TD>	<!-- colindex=04 type=hang1 -->
    <TD width="3%">&nbsp;</TD>	<!-- colindex=05 type=gutter -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=05 type=lead -->
    <TD width="14%" align="right">&nbsp;</TD>	<!-- colindex=05 type=body -->
    <TD width="1%" align="left">&nbsp;</TD>	<!-- colindex=05 type=hang1 -->
</TR>
<!-- Table Width Row END -->
<!-- TableOutputHead -->
<TR style="font-size: 8pt" valign="bottom" align="center">
<TD nowrap align="center" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="14" align="center" valign="bottom" style="border-bottom: 1px solid #000000">
    <B>Equity Awards</B>
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom" align="center">
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="center" valign="bottom">
    <B>Total Number of Shares<BR>
    </B>
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="center" valign="bottom">
    <B>Number of Shares<BR>
    </B>
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="center" valign="bottom">
    <B>Number of Shares<BR>
    </B>
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="center" valign="bottom">
    <B>Market Value of<BR>
    </B>
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom" align="center">
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="center" valign="bottom">
    <B>or Units of Stock<BR>
    </B>
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="center" valign="bottom">
    <B>or Units of Stock<BR>
    </B>
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="center" valign="bottom">
    <B>or Units of Stock<BR>
    </B>
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="center" valign="bottom">
    <B>Shares or Units of<BR>
    </B>
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom" align="center">
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="center" valign="bottom">
    <B>That Have Been<BR>
    </B>
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="center" valign="bottom">
    <B>That Have<BR>
    </B>
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="center" valign="bottom">
    <B>That Have Not<BR>
    </B>
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="center" valign="bottom">
    <B>Stock That Have Not<BR>
    </B>
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom" align="center">
<TD nowrap align="left" valign="bottom">
<DIV style="border-bottom: 1px solid #000000; width: 1%; padding-bottom: 1px">
    <B>Named Executive Officer</B>
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="center" valign="bottom" style="border-bottom: 1px solid #000000">
    <B>Awarded (#)(1)</B>
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="center" valign="bottom" style="border-bottom: 1px solid #000000">
    <B>Vested&#160;(#)</B>
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="center" valign="bottom" style="border-bottom: 1px solid #000000">
    <B>Vested (#)(2)(3)</B>
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="center" valign="bottom" style="border-bottom: 1px solid #000000">
    <B>Vested ($)(4)</B>
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR style="line-height: 3pt; font-size: 1pt">
<TD>&nbsp;
</TD>
</TR>
<!-- TableOutputBody -->
<TR valign="bottom" style="background: #CCEEFF">
<TD align="left" valign="bottom">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    John J. Lipinski
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    157,909.0
</TD>
<TD nowrap align="left" valign="bottom">
    (5)
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    157,909.0
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    &#151;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    &#151;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    315,818.5
</TD>
<TD nowrap align="left" valign="bottom">
    (6)
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    &#151;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    315,818.5
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    7,677,548
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    36,246.0
</TD>
<TD nowrap align="left" valign="bottom">
    (5)
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    27,184.5
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    9,061.5
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    70,045
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    72,483.0
</TD>
<TD nowrap align="left" valign="bottom">
    (6)
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    &#151;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    72,483.0
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    555,945
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    157,909.0
</TD>
<TD nowrap align="left" valign="bottom">
    (7)
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    157,909.0
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    &#151;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    &#151;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    315,518.5
</TD>
<TD nowrap align="left" valign="bottom">
    (8)
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    &#151;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    315,518.5
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    6,464,805
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    36,246.0
</TD>
<TD nowrap align="left" valign="bottom">
    (7)
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    27,184.5
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    9,061.5
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    52,013
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    72,483.0
</TD>
<TD nowrap align="left" valign="bottom">
    (8)
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    &#151;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    72,483.0
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    395,032
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    300,628.0
</TD>
<TD nowrap align="left" valign="bottom">
    (9)
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    81,250.0
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    219,378.0
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    570,383
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    1,403,958.0
</TD>
<TD nowrap align="left" valign="bottom">
    (10)
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    &#151;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    1,403,958.0
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    413,746
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    1,422,332.0
</TD>
<TD nowrap align="left" valign="bottom">
    (11)
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    &#151;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    1,422,332.0
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    1,150,453
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    1,403,958.0
</TD>
<TD nowrap align="left" valign="bottom">
    (12)
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    &#151;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    1,403,958.0
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    305,396
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    1,422,332.0
</TD>
<TD nowrap align="left" valign="bottom">
    (13)
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    &#151;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    1,422,332.0
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    964,768
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    3,796.0
</TD>
<TD nowrap align="left" valign="bottom">
    (14)
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    3,796.0
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    &#151;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    &#151;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    15,185.0
</TD>
<TD nowrap align="left" valign="bottom">
    (15)
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    &#151;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    15,185.0
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    369,147
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    3,796.0
</TD>
<TD nowrap align="left" valign="bottom">
    (16)
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    3,796.0
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    &#151;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    &#151;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    15,185.0
</TD>
<TD nowrap align="left" valign="bottom">
    (17)
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    &#151;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    15,185.0
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    324,807
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    222,532.0
</TD>
<TD nowrap align="left" valign="bottom">
    (18)
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    &#151;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    222,532.0
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    3,378,036
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    222,333.0
</TD>
<TD nowrap align="left" valign="bottom">
    (18)
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    &#151;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    222,333.0
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    3,375,015
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="bottom">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    Edward A. Morgan
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    25,000.0
</TD>
<TD nowrap align="left" valign="bottom">
    (18)
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    8,334.0
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    16,666.0
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    252,990
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    38,168.0
</TD>
<TD nowrap align="left" valign="bottom">
    (18)
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    12,723.0
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    25,445.0
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    386,255
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    41,725.0
</TD>
<TD nowrap align="left" valign="bottom">
    (18)
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    &#151;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    41,725.0
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    633,386
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    41,502.0
</TD>
<TD nowrap align="left" valign="bottom">
    (18)
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    &#151;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    41,502.0
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    630,000
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
</TABLE>
<!-- XBRL Pagebreak Begin -->

<P align="center" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    50
</DIV><!-- END PAGE WIDTH -->
<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always"><A HREF="#Y90732tocpage">Table of Contents</A></H5><P>

<DIV style="width: 87%; margin-left: 6%"><!-- BEGIN PAGE WIDTH -->
<!-- XBRL Pagebreak End -->
<!-- XBRL Table Pagebreak -->

<TABLE border="0" width="100%" align="center" cellpadding="0" cellspacing="0" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
<!-- Table Width Row BEGIN -->
<TR style="font-size: 1pt" valign="bottom">
    <TD width="29%">&nbsp;</TD>	<!-- colindex=01 type=maindata -->
    <TD width="2%">&nbsp;</TD>	<!-- colindex=02 type=gutter -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=02 type=lead -->
    <TD width="16%" align="right">&nbsp;</TD>	<!-- colindex=02 type=body -->
    <TD width="1%" align="left">&nbsp;</TD>	<!-- colindex=02 type=hang1 -->
    <TD width="3%">&nbsp;</TD>	<!-- colindex=03 type=gutter -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=03 type=lead -->
    <TD width="11%" align="right">&nbsp;</TD>	<!-- colindex=03 type=body -->
    <TD width="1%" align="left">&nbsp;</TD>	<!-- colindex=03 type=hang1 -->
    <TD width="3%">&nbsp;</TD>	<!-- colindex=04 type=gutter -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=04 type=lead -->
    <TD width="11%" align="right">&nbsp;</TD>	<!-- colindex=04 type=body -->
    <TD width="1%" align="left">&nbsp;</TD>	<!-- colindex=04 type=hang1 -->
    <TD width="3%">&nbsp;</TD>	<!-- colindex=05 type=gutter -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=05 type=lead -->
    <TD width="14%" align="right">&nbsp;</TD>	<!-- colindex=05 type=body -->
    <TD width="1%" align="left">&nbsp;</TD>	<!-- colindex=05 type=hang1 -->
</TR>
<!-- Table Width Row END -->
<!-- TableOutputHead -->
<TR style="font-size: 8pt" valign="bottom" align="center">
<TD nowrap align="center" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="14" align="center" valign="bottom" style="border-bottom: 1px solid #000000">
    <B>Equity Awards</B>
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom" align="center">
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="center" valign="bottom">
    <B>Total Number of Shares<BR>
    </B>
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="center" valign="bottom">
    <B>Number of Shares<BR>
    </B>
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="center" valign="bottom">
    <B>Number of Shares<BR>
    </B>
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="center" valign="bottom">
    <B>Market Value of<BR>
    </B>
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom" align="center">
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="center" valign="bottom">
    <B>or Units of Stock<BR>
    </B>
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="center" valign="bottom">
    <B>or Units of Stock<BR>
    </B>
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="center" valign="bottom">
    <B>or Units of Stock<BR>
    </B>
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="center" valign="bottom">
    <B>Shares or Units of<BR>
    </B>
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom" align="center">
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="center" valign="bottom">
    <B>That Have Been<BR>
    </B>
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="center" valign="bottom">
    <B>That Have<BR>
    </B>
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="center" valign="bottom">
    <B>That Have Not<BR>
    </B>
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="center" valign="bottom">
    <B>Stock That Have Not<BR>
    </B>
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom" align="center">
<TD nowrap align="left" valign="bottom">
<DIV style="border-bottom: 1px solid #000000; width: 1%; padding-bottom: 1px">
    <B>Named Executive Officer</B>
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="center" valign="bottom" style="border-bottom: 1px solid #000000">
    <B>Awarded (#)(1)</B>
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="center" valign="bottom" style="border-bottom: 1px solid #000000">
    <B>Vested&#160;(#)</B>
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="center" valign="bottom" style="border-bottom: 1px solid #000000">
    <B>Vested (#)(2)(3)</B>
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="center" valign="bottom" style="border-bottom: 1px solid #000000">
    <B>Vested ($)(4)</B>
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR style="line-height: 3pt; font-size: 1pt">
<TD>&nbsp;
</TD>
</TR>
<!-- TableOutputBody -->
<TR valign="bottom" style="background: #CCEEFF">
<TD align="left" valign="bottom">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    Stanley A. Riemann
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    70,092.5
</TD>
<TD nowrap align="left" valign="bottom">
    (14)
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    70,092.5
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    &#151;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    &#151;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    140,185.5
</TD>
<TD nowrap align="left" valign="bottom">
    (15)
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    &#151;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    140,185.5
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    3,407,910
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    70,092.5
</TD>
<TD nowrap align="left" valign="bottom">
    (16)
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    70,092.5
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    &#151;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    &#151;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    140,185.5
</TD>
<TD nowrap align="left" valign="bottom">
    (17)
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    &#151;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    140,185.5
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    2,869,597
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    105,000.0
</TD>
<TD nowrap align="left" valign="bottom">
    (9)
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    30,000.0
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    75,000.0
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    195,000
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    611,537.0
</TD>
<TD nowrap align="left" valign="bottom">
    (10)
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    &#151;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    611,537.0
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    180,220
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    619,535.0
</TD>
<TD nowrap align="left" valign="bottom">
    (11)
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    &#151;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    619,535.0
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    501,111
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    611,537.0
</TD>
<TD nowrap align="left" valign="bottom">
    (12)
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    &#151;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    611,537.0
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    133,025
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    619,535.0
</TD>
<TD nowrap align="left" valign="bottom">
    (13)
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    &#151;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    619,535.0
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    420,231
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    1,370.0
</TD>
<TD nowrap align="left" valign="bottom">
    (14)
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    1,370.0
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    &#151;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    &#151;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    5,482.0
</TD>
<TD nowrap align="left" valign="bottom">
    (15)
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    &#151;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    5,482.0
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    133,267
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    1,370.0
</TD>
<TD nowrap align="left" valign="bottom">
    (16)
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    1,370.0
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    &#151;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    &#151;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    5,482.0
</TD>
<TD nowrap align="left" valign="bottom">
    (17)
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    &#151;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    5,482.0
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    117,260
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    69,542.0
</TD>
<TD nowrap align="left" valign="bottom">
    (18)
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    &#151;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    69,542.0
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    1,055,648
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    68,347.0
</TD>
<TD nowrap align="left" valign="bottom">
    (18)
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    &#151;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    68,347.0
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    1,037,507
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="bottom">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    Edmund S. Gross
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    31,286.0
</TD>
<TD nowrap align="left" valign="bottom">
    (9)
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    8,786.0
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    22,500.0
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    58,500
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    1,315,793.0
</TD>
<TD nowrap align="left" valign="bottom">
    (10)
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    &#151;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    1,315,793.0
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    387,764
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    1,333,002.0
</TD>
<TD nowrap align="left" valign="bottom">
    (11)
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    &#151;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    1,333,002.0
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    1,078,199
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    1,315,793.0
</TD>
<TD nowrap align="left" valign="bottom">
    (12)
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    &#151;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    1,315,793.0
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    286,218
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    1,333,002.0
</TD>
<TD nowrap align="left" valign="bottom">
    (13)
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    &#151;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    1,333,002.0
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    904,175
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    15,268.0
</TD>
<TD nowrap align="left" valign="bottom">
    (18)
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    5,090.0
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    10,178.0
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    154,502
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    59,110.0
</TD>
<TD nowrap align="left" valign="bottom">
    (18)
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    &#151;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    59,110.0
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    897,290
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    45,719.0
</TD>
<TD nowrap align="left" valign="bottom">
    (18)
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    &#151;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    45,719.0
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    694,014
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="bottom">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    Robert W. Haugen
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    35,982.5
</TD>
<TD nowrap align="left" valign="bottom">
    (14)
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    35,982.5
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    &#151;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    &#151;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    71,965.5
</TD>
<TD nowrap align="left" valign="bottom">
    (15)
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    &#151;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    71,965.5
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    1,749,481
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    35,982.5
</TD>
<TD nowrap align="left" valign="bottom">
    (16)
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    35,982.5
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    &#151;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
    <B>$</B>
</TD>
<TD nowrap align="right" valign="bottom">
    &#151;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    71,965.5
</TD>
<TD nowrap align="left" valign="bottom">
    (17)
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    &#151;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    71,965.5
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    1,473,134
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    29,759.0
</TD>
<TD nowrap align="left" valign="bottom">
    (9)
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    16,634.0
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    13,125.0
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    34,125
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    508,019.0
</TD>
<TD nowrap align="left" valign="bottom">
    (10)
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    &#151;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    508,019.0
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    149,713
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    514,656.0
</TD>
<TD nowrap align="left" valign="bottom">
    (11)
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    &#151;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    514,656.0
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    416,280
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    508,019.0
</TD>
<TD nowrap align="left" valign="bottom">
    (12)
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    &#151;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    508,019.0
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    110,507
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    514,656.0
</TD>
<TD nowrap align="left" valign="bottom">
    (13)
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    &#151;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    514,656.0
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    349,091
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    704.0
</TD>
<TD nowrap align="left" valign="bottom">
    (14)
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    704.0
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    &#151;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    &#151;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    2,814.0
</TD>
<TD nowrap align="left" valign="bottom">
    (15)
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    &#151;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    2,814.0
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    68,408
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    704.0
</TD>
<TD nowrap align="left" valign="bottom">
    (16)
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    704.0
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    &#151;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    &#151;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    2,814.0
</TD>
<TD nowrap align="left" valign="bottom">
    (17)
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    &#151;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    2,814.0
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    60,191
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    17,386.0
</TD>
<TD nowrap align="left" valign="bottom">
    (18)
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    &#151;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    17,386.0
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    263,919
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    16,305.0
</TD>
<TD nowrap align="left" valign="bottom">
    (18)
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    &#151;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    16,305.0
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    247,510
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
</TABLE>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">

</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV style="font-size: 1pt; margin-left: 0%; width: 13%;  align: left; border-bottom: 1pt solid #000000"></DIV>

<DIV style="margin-top: 3pt; font-size: 1pt">&nbsp;</DIV>



<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">

<TR>
    <TD width="3%"></TD>
    <TD width="1%"></TD>
    <TD width="96%"></TD>
</TR>

<TR>
    <TD valign="top">
    (1) </TD>
    <TD></TD>
    <TD valign="bottom">
    Represents the total number of awards that have been granted to
    (and not forfeited by) the named executive officer, including
    (a)&#160;profits interests (consisting of operating units and
    value units) in CA, CA II and CA III, and (b)&#160;phantom
    points (consisting of service points and performance points)
    granted </TD>
</TR>
<!-- XBRL Paragraph Pagebreak -->

</TABLE>
<!-- XBRL Pagebreak Begin -->

<P align="center" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    51
</DIV><!-- END PAGE WIDTH -->
<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always"><A HREF="#Y90732tocpage">Table of Contents</A></H5><P>

<DIV style="width: 87%; margin-left: 6%"><!-- BEGIN PAGE WIDTH -->
<!-- XBRL Pagebreak End -->

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">

<TR>
    <TD width="3%"></TD>
    <TD width="1%"></TD>
    <TD width="96%"></TD>
</TR>

<TR>
    <TD valign="top">
</TD>
    <TD></TD>
    <TD valign="bottom">
    pursuant to the Coffeyville Resources, LLC Phantom Unit
    Appreciation Plan (Plan I) (the &#147;Phantom Unit Plan I&#148;)
    and the Coffeyville Resources, LLC Phantom Unit Appreciation
    Plan (Plan II) (the &#147;Phantom Unit Plan II&#148; and
    together with the Phantom Unit Plan&#160;I, the &#147;Phantom
    Unit Plans&#148;).</TD>
</TR>


<TR style="line-height: 3pt; font-size: 1pt"><TD>&nbsp;</TD></TR>

<TR>
    <TD valign="top">
    (2) </TD>
    <TD></TD>
    <TD valign="bottom">
    The profits interests in CA and CA II generally vest as follows:
    operating units generally become non-forfeitable in 25% annual
    increments beginning on the second anniversary of the original
    grant date in June 2005 and value units are generally
    forfeitable upon termination of employment. The profits
    interests in the operating units granted in June 2005 became
    fully vested in June 2010.</TD>
</TR>


<TR style="line-height: 3pt; font-size: 1pt"><TD>&nbsp;</TD></TR>

<TR>
    <TD valign="top">
    (3) </TD>
    <TD></TD>
    <TD valign="bottom">
    The phantom points granted pursuant to the Phantom Unit Plans
    are generally forfeitable upon termination of employment.</TD>
</TR>


<TR style="line-height: 3pt; font-size: 1pt"><TD>&nbsp;</TD></TR>

<TR>
    <TD valign="top">
    (4) </TD>
    <TD></TD>
    <TD valign="bottom">
    The dollar amounts shown reflect (a)&#160;for restricted stock
    awards, the closing market price of our common stock on the New
    York Stock Exchange on December&#160;31, 2010 ($15.18 per share)
    and (b)&#160;for all other awards, the fair value as of
    December&#160;31, 2010, based upon an independent third-party
    valuation using a probability-weighted expected return method
    involving a forward-looking analysis of possible future
    outcomes, the estimation of ranges of future and present value
    under each outcome, and the application of a probability factor
    to each outcome in conjunction with the application of the
    current value (December&#160;31, 2010)&#160;of the
    Company&#146;s common stock closing price on the New York Stock
    Exchange for the profits interests of CA and CA II with a
    Black-Scholes option pricing model formula. Assumptions used in
    the calculation of these amounts are included in footnote 3 to
    the Company&#146;s audited financial statements for the year
    ended December&#160;31, 2010 included in the Company&#146;s
    Annual Report on
    <FONT style="white-space: nowrap">Form&#160;10-K</FONT>
    filed on March&#160;7, 2011.</TD>
</TR>


<TR style="line-height: 3pt; font-size: 1pt"><TD>&nbsp;</TD></TR>

<TR>
    <TD valign="top">
    (5) </TD>
    <TD></TD>
    <TD valign="bottom">
    Represents operating units in CA. These operating units have
    been transferred to trusts for the benefit of members of
    Mr.&#160;Lipinski&#146;s family.</TD>
</TR>


<TR style="line-height: 3pt; font-size: 1pt"><TD>&nbsp;</TD></TR>

<TR>
    <TD valign="top">
    (6) </TD>
    <TD></TD>
    <TD valign="bottom">
    Represents value units in CA. These value units have been
    transferred to trusts for the benefit of members of
    Mr.&#160;Lipinski&#146;s family.</TD>
</TR>


<TR style="line-height: 3pt; font-size: 1pt"><TD>&nbsp;</TD></TR>

<TR>
    <TD valign="top">
    (7) </TD>
    <TD></TD>
    <TD valign="bottom">
    Represents operating units in CA II. These operating units have
    been transferred to trusts for the benefit of members of
    Mr.&#160;Lipinski&#146;s family.</TD>
</TR>


<TR style="line-height: 3pt; font-size: 1pt"><TD>&nbsp;</TD></TR>

<TR>
    <TD valign="top">
    (8) </TD>
    <TD></TD>
    <TD valign="bottom">
    Represents value units in CA II. These value units have been
    transferred to trusts for the benefit of members of
    Mr.&#160;Lipinski&#146;s family.</TD>
</TR>


<TR style="line-height: 3pt; font-size: 1pt"><TD>&nbsp;</TD></TR>

<TR>
    <TD valign="top">
    (9) </TD>
    <TD></TD>
    <TD valign="bottom">
    Represents profits interests in CA III.</TD>
</TR>


<TR style="line-height: 3pt; font-size: 1pt"><TD>&nbsp;</TD></TR>

<TR>
    <TD valign="top">
    (10) </TD>
    <TD></TD>
    <TD valign="bottom">
    Represents phantom service points under the Phantom Unit Plan I.</TD>
</TR>


<TR style="line-height: 3pt; font-size: 1pt"><TD>&nbsp;</TD></TR>

<TR>
    <TD valign="top">
    (11) </TD>
    <TD></TD>
    <TD valign="bottom">
    Represents phantom performance points under the Phantom Unit
    Plan I.</TD>
</TR>


<TR style="line-height: 3pt; font-size: 1pt"><TD>&nbsp;</TD></TR>

<TR>
    <TD valign="top">
    (12) </TD>
    <TD></TD>
    <TD valign="bottom">
    Represents phantom service points under the Phantom Unit Plan II.</TD>
</TR>


<TR style="line-height: 3pt; font-size: 1pt"><TD>&nbsp;</TD></TR>

<TR>
    <TD valign="top">
    (13) </TD>
    <TD></TD>
    <TD valign="bottom">
    Represents phantom performance points under the Phantom Unit
    Plan II.</TD>
</TR>


<TR style="line-height: 3pt; font-size: 1pt"><TD>&nbsp;</TD></TR>

<TR>
    <TD valign="top">
    (14) </TD>
    <TD></TD>
    <TD valign="bottom">
    Represents operating units in CA.</TD>
</TR>


<TR style="line-height: 3pt; font-size: 1pt"><TD>&nbsp;</TD></TR>

<TR>
    <TD valign="top">
    (15) </TD>
    <TD></TD>
    <TD valign="bottom">
    Represents value units in CA.</TD>
</TR>


<TR style="line-height: 3pt; font-size: 1pt"><TD>&nbsp;</TD></TR>

<TR>
    <TD valign="top">
    (16) </TD>
    <TD></TD>
    <TD valign="bottom">
    Represents operating units in CA II.</TD>
</TR>


<TR style="line-height: 3pt; font-size: 1pt"><TD>&nbsp;</TD></TR>

<TR>
    <TD valign="top">
    (17) </TD>
    <TD></TD>
    <TD valign="bottom">
    Represents value units in CA II.</TD>
</TR>


<TR style="line-height: 3pt; font-size: 1pt"><TD>&nbsp;</TD></TR>

<TR>
    <TD valign="top">
    (18) </TD>
    <TD></TD>
    <TD valign="bottom">
    Represents restricted stock awards.</TD>
</TR>

</TABLE>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    The vesting schedules, if any, of the common units, override
    units and phantom points reflected in the table above are set
    forth in the &#147;&#151;&#160;Interests in Coffeyville
    Acquisition LLC and Coffeyville Acquisition&#160;II LLC,&#148;
    &#147;&#151;&#160;Interests in Coffeyville Acquisition&#160;III
    LLC,&#148; &#147;Coffeyville Resources, LLC Phantom Unit
    Appreciation Plan (Plan I)&#160;and Coffeyville Resources, LLC
    Phantom Unit Appreciation Plan (Plan II),&#148; and &#147;LTIP
    Restricted Stock Awards&#148; above.
</DIV>
<!-- XBRL Pagebreak Begin -->

<P align="center" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <BR>
    52
</DIV><!-- END PAGE WIDTH -->
<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always"><A HREF="#Y90732tocpage">Table of Contents</A></H5><P>

<DIV style="width: 87%; margin-left: 6%"><!-- BEGIN PAGE WIDTH -->
<!-- XBRL Pagebreak End -->

<DIV align="left" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <B><FONT style="font-family: 'Times New Roman', Times">Equity
    Awards Vested During Fiscal Year-End 2010</FONT></B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    The table below reflects equity awards granted by CA, CA II and
    CA III that vested during 2010, as well as the portion of
    restricted stock awards granted pursuant to the CVR Energy, Inc.
    Long Term Incentive Plan that became vested during 2010.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<TABLE border="0" width="100%" align="center" cellpadding="0" cellspacing="0" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
<!-- Table Width Row BEGIN -->
<TR style="font-size: 1pt" valign="bottom">
    <TD width="65%">&nbsp;</TD>	<!-- colindex=01 type=maindata -->
    <TD width="2%">&nbsp;</TD>	<!-- colindex=02 type=gutter -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=02 type=lead -->
    <TD width="15%" align="right">&nbsp;</TD>	<!-- colindex=02 type=body -->
    <TD width="1%" align="left">&nbsp;</TD>	<!-- colindex=02 type=hang1 -->
    <TD width="3%">&nbsp;</TD>	<!-- colindex=03 type=gutter -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=03 type=lead -->
    <TD width="11%" align="right">&nbsp;</TD>	<!-- colindex=03 type=body -->
    <TD width="1%" align="left">&nbsp;</TD>	<!-- colindex=03 type=hang1 -->
</TR>
<!-- Table Width Row END -->
<!-- TableOutputHead -->
<TR style="font-size: 8pt" valign="bottom" align="center">
<TD nowrap align="center" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="6" align="center" valign="bottom" style="border-bottom: 1px solid #000000">
    <B>Equity Awards</B>
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom" align="center">
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="center" valign="bottom">
    <B>Number of Shares or <BR>
    </B>
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="center" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom" align="center">
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="center" valign="bottom">
    <B>Units Acquired on<BR>
    </B>
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="center" valign="bottom">
    <B>Value Realized<BR>
    </B>
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom" align="center">
<TD nowrap align="left" valign="bottom">
<DIV style="border-bottom: 1px solid #000000; width: 1%; padding-bottom: 1px">
    <B>Named Executive Officer</B>
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="center" valign="bottom" style="border-bottom: 1px solid #000000">
    <B>Vesting (#)(1)</B>
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="center" valign="bottom" style="border-bottom: 1px solid #000000">
    <B>on Vesting ($)(2)</B>
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR style="line-height: 3pt; font-size: 1pt">
<TD>&nbsp;
</TD>
</TR>
<!-- TableOutputBody -->
<TR valign="bottom" style="background: #CCEEFF">
<TD align="left" valign="bottom">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    John J. Lipinski(3)
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    39,477.3
</TD>
<TD nowrap align="left" valign="bottom">
    (4)
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    584,264
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    9,061.5
</TD>
<TD nowrap align="left" valign="bottom">
    (4)
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    70,045
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    39,477.3
</TD>
<TD nowrap align="left" valign="bottom">
    (5)
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    443,330
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    9,061.5
</TD>
<TD nowrap align="left" valign="bottom">
    (5)
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    52,013
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    949.0
</TD>
<TD nowrap align="left" valign="bottom">
    (6)
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    5,106
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    949.0
</TD>
<TD nowrap align="left" valign="bottom">
    (7)
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    4,498
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD align="left" valign="bottom">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    Edward A. Morgan
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    8,334.0
</TD>
<TD nowrap align="left" valign="bottom">
    (8)
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    67,172
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    12,723.0
</TD>
<TD nowrap align="left" valign="bottom">
    (8)
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    171,633
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD align="left" valign="bottom">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    Stanley A. Riemann(9)
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    17,523.1
</TD>
<TD nowrap align="left" valign="bottom">
    (6)
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    259,342
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    17,523.1
</TD>
<TD nowrap align="left" valign="bottom">
    (7)
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    196,784
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    342.5
</TD>
<TD nowrap align="left" valign="bottom">
    (6)
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    1,843
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    342.5
</TD>
<TD nowrap align="left" valign="bottom">
    (7)
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    1,623
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD align="left" valign="bottom">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    Edmund S. Gross(10)
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    5,090.0
</TD>
<TD nowrap align="left" valign="bottom">
    (8)
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    68,664
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="bottom">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    Robert W. Haugen(11)
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    8,995.6
</TD>
<TD nowrap align="left" valign="bottom">
    (6)
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    133,135
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    8,995.6
</TD>
<TD nowrap align="left" valign="bottom">
    (7)
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    101,021
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    176.0
</TD>
<TD nowrap align="left" valign="bottom">
    (6)
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    947
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    176.0
</TD>
<TD nowrap align="left" valign="bottom">
    (7)
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    834
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
</TABLE>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">

</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV style="font-size: 1pt; margin-left: 0%; width: 13%;  align: left; border-bottom: 1pt solid #000000"></DIV>

<DIV style="margin-top: 3pt; font-size: 1pt">&nbsp;</DIV>



<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">

<TR>
    <TD width="3%"></TD>
    <TD width="1%"></TD>
    <TD width="96%"></TD>
</TR>

<TR>
    <TD valign="top">
    (1) </TD>
    <TD></TD>
    <TD valign="bottom">
    The profits interests in CA and CA II generally vest as follows:
    operating units generally become non-forfeitable in 25% annual
    increments beginning on the second anniversary of the date of
    grant and value units are generally forfeitable upon termination
    of employment. The profits interests in the operating units
    granted in June 2005 became fully vested in June 2010.</TD>
</TR>


<TR style="line-height: 3pt; font-size: 1pt"><TD>&nbsp;</TD></TR>

<TR>
    <TD valign="top">
    (2) </TD>
    <TD></TD>
    <TD valign="bottom">
    The dollar amounts shown are based on a valuation determined for
    purposes of FASB ASC Topic 718, at the relevant vesting date of
    the respective override units.</TD>
</TR>


<TR style="line-height: 3pt; font-size: 1pt"><TD>&nbsp;</TD></TR>

<TR>
    <TD valign="top">
    (3) </TD>
    <TD></TD>
    <TD valign="bottom">
    Distributions were made to the override unit holders of CA and
    CA II in accordance with the LLC Agreements. These distributions
    were generated by the net proceeds received by CA and CA II upon
    its sale of shares of CVR common stock in November 2010.
    Distributions received by Mr.&#160;Lipinski in November 2010
    (distributions were made to the family trusts holding such
    units) in respect of override units in respect of CA and CA II
    were $1,609,316 and $1,635,928, respectively. In addition,
    payments in respect of phantom points were made within
    30&#160;days from the date distributions are made pursuant to
    the LLC Agreements in respect of operating units. Distributions
    received by Mr.&#160;Lipinski in December 2010 in respect of
    phantom points in respect of Phantom Unit Plan I and Phantom
    Unit Plan&#160;II were $250,393 and $261,090, respectively.</TD>
</TR>


<TR style="line-height: 3pt; font-size: 1pt"><TD>&nbsp;</TD></TR>

<TR>
    <TD valign="top">
    (4) </TD>
    <TD></TD>
    <TD valign="bottom">
    Represents operating units in CA. These operating units have
    been transferred to trusts for the benefit of members of
    Mr.&#160;Lipinski&#146;s family.</TD>
</TR>


<TR style="line-height: 3pt; font-size: 1pt"><TD>&nbsp;</TD></TR>

<TR>
    <TD valign="top">
    (5) </TD>
    <TD></TD>
    <TD valign="bottom">
    Represents operating units in CA II. These operating units have
    been transferred to trusts for the benefit of members of
    Mr.&#160;Lipinski&#146;s family.</TD>
</TR>


<TR style="line-height: 3pt; font-size: 1pt"><TD>&nbsp;</TD></TR>

<TR>
    <TD valign="top">
    (6) </TD>
    <TD></TD>
    <TD valign="bottom">
    Represents operating units in CA.</TD>
</TR>


<TR style="line-height: 3pt; font-size: 1pt"><TD>&nbsp;</TD></TR>

<TR>
    <TD valign="top">
    (7) </TD>
    <TD></TD>
    <TD valign="bottom">
    Represents operating units in CA II.</TD>
</TR>


<TR style="line-height: 3pt; font-size: 1pt"><TD>&nbsp;</TD></TR>

<TR>
    <TD valign="top">
    (8) </TD>
    <TD></TD>
    <TD valign="bottom">
    Represents restricted stock.</TD>
</TR>

</TABLE>
<!-- XBRL Pagebreak Begin -->

<P align="center" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <BR>
    53
</DIV><!-- END PAGE WIDTH -->
<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always"><A HREF="#Y90732tocpage">Table of Contents</A></H5><P>

<DIV style="width: 87%; margin-left: 6%"><!-- BEGIN PAGE WIDTH -->
<!-- XBRL Pagebreak End -->

<DIV style="margin-top: 3pt; font-size: 1pt">&nbsp;</DIV>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">

<TR>
    <TD width="3%"></TD>
    <TD width="1%"></TD>
    <TD width="96%"></TD>
</TR>

<TR>
    <TD valign="top">
    (9) </TD>
    <TD></TD>
    <TD valign="bottom">
    During December 2010, distributions were made to the operating
    unit holders of CA and CA II in accordance with the LLC
    Agreement. These distributions were generated by the net
    proceeds received by CA and CA II upon its sale of shares of CVR
    common stock in November 2010. Mr.&#160;Riemann received
    $178,286 for CA and $134,692 for CA II from this distribution.
    In addition, payments in respect of phantom points were made
    within 30&#160;days from the date distributions are made
    pursuant to the LLC Agreements in respect of operating units.
    Distributions received by Mr.&#160;Riemann in December 2010 in
    respect of phantom points in respect of Phantom Unit Plan I and
    Phantom Unit Plan&#160;II were $109,068 and $113,729,
    respectively.</TD>
</TR>


<TR style="line-height: 3pt; font-size: 1pt"><TD>&nbsp;</TD></TR>

<TR>
    <TD valign="top">
    (10) </TD>
    <TD></TD>
    <TD valign="bottom">
    Payments in respect of phantom points were made within
    30&#160;days from the date distributions were made to override
    unit holders of CA and CA&#160;II pursuant to the LLC Agreements
    in respect of operating units in November 2010. Distributions
    received by Mr.&#160;Gross in December 2010 in respect of
    phantom points in respect of Phantom Unit Plan I and Phantom
    Unit Plan&#160;II were $234,667 and $244,693, respectively.</TD>
</TR>


<TR style="line-height: 3pt; font-size: 1pt"><TD>&nbsp;</TD></TR>

<TR>
    <TD valign="top">
    (11) </TD>
    <TD></TD>
    <TD valign="bottom">
    Distributions were made to the override unit holders of CA and
    CA II in accordance with the LLC Agreements. These distributions
    were generated by the net proceeds received by CA and CA II upon
    its sale of shares of CVR common stock in November 2010.
    Distributions received by Mr.&#160;Haugen in November 2010 in
    respect of override units in respect of CA and CA II were
    $366,712 and $372,777, respectively. In addition, payments in
    respect of phantom points were made within 30&#160;days from the
    date distributions are made pursuant to the LLC Agreements in
    respect of operating units. Distributions received by
    Mr.&#160;Haugen in December 2010 in respect of phantom points in
    respect of Phantom Unit Plan I and Phantom Unit Plan&#160;II
    were $90,602 and $94,470, respectively.</TD>
</TR>

</TABLE>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <B><FONT style="font-family: 'Times New Roman', Times"><FONT style="white-space: nowrap">Change-in-Control</FONT>
    and Termination Payments</FONT></B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    Under the terms of our named executive officers&#146; employment
    agreements, they may be entitled to severance and other benefits
    from the Company following the termination of their employment.
    The amounts of potential post-employment payments and benefits
    in the narrative and table below assume that the triggering
    event took place on December&#160;31, 2010; however, except with
    respect to salary, which is as of December&#160;31, 2010, they
    are based on the terms of the employment agreements in effect as
    of January&#160;1, 2011.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <I>John J. Lipinski.</I>&#160;&#160;If Mr.&#160;Lipinski&#146;s
    employment is terminated either by the Company without cause and
    other than for disability or by Mr.&#160;Lipinski for good
    reason (as these terms are defined in his employment agreement),
    then in addition to any accrued amounts, including any base
    salary earned but unpaid through the date of termination, any
    earned but unpaid annual bonus for completed fiscal years, any
    unused accrued paid time off and any unreimbursed expenses
    (&#147;Accrued Amounts&#148;), Mr.&#160;Lipinski is entitled to
    receive as severance (a)&#160;salary continuation for
    36&#160;months (b)&#160;a pro-rata target bonus for the year in
    which termination occurs and (c)&#160;the continuation of
    medical benefits for 36&#160;months at active-employee rates or
    until such time as Mr.&#160;Lipinski becomes eligible for
    medical benefits from a subsequent employer. In addition, if
    Mr.&#160;Lipinski&#146;s employment is terminated either by the
    Company without cause and other than for disability or by
    Mr.&#160;Lipinski for good reason (as these terms are defined in
    his employment agreement) within one year following a change in
    control (as defined in his employment agreements) or in
    specified circumstances prior to and in connection with a change
    in control, Mr.&#160;Lipinski will receive
    <FONT style="vertical-align: text-top; font-size: 70%;">1</FONT>/<FONT style="font-size: 70%;">12</FONT>
    of his target bonus for the year of termination for each month
    of the 36&#160;month period during which he is entitled to
    severance.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    If Mr.&#160;Lipinski&#146;s employment is terminated as a result
    of his disability, then in addition to any Accrued Amounts and
    any payments to be made to Mr.&#160;Lipinski under disability
    plan(s), Mr.&#160;Lipinski is entitled to (a)&#160;disability
    payments equal to, in the aggregate, Mr.&#160;Lipinski&#146;s
    base salary as in effect immediately before his disability (the
    estimated total amount of this payment is set forth in the
    relevant table below) and (b)&#160;a pro-rata target bonus for
    the year in which termination occurs. Such supplemental
    disability payments will be made in installments for a period of
    36&#160;months from the date of disability. As a condition to
    receiving these severance payments and benefits,
    Mr.&#160;Lipinski must (a)&#160;execute, deliver and not revoke
    a general release of claims and (b)&#160;abide by restrictive
    covenants as detailed below. If Mr.&#160;Lipinski&#146;s
    employment is terminated at any time by reason of his death,
    then in addition to any Accrued Amounts Mr.&#160;Lipinski&#146;s
    beneficiary (or his estate) will be paid (a)&#160;the base
    salary Mr.&#160;Lipinski would have received had he remained
    employed through
</DIV>
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<P align="center" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <BR>
    54
</DIV><!-- END PAGE WIDTH -->
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<H5 align="left" style="page-break-before:always"><A HREF="#Y90732tocpage">Table of Contents</A></H5><P>

<DIV style="width: 87%; margin-left: 6%"><!-- BEGIN PAGE WIDTH -->
<!-- XBRL Pagebreak End -->

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    the remaining term of his employment agreement and (b)&#160;a
    pro-rata target bonus for the year in which termination occurs.
    Notwithstanding the foregoing, the Company may, at its option,
    purchase insurance to cover the obligations with respect to
    either Mr.&#160;Lipinski&#146;s supplemental disability payments
    or the payments due to Mr.&#160;Lipinski&#146;s beneficiary or
    estate by reason of his death. Mr.&#160;Lipinski will be
    required to cooperate in obtaining such insurance. Upon a
    termination by reason of Mr.&#160;Lipinski&#146;s retirement, in
    addition to any Accrued Amounts, Mr.&#160;Lipinski will receive
    (a)&#160;continuation of medical and dental benefits for
    36&#160;months at active-employee rates or until such time as
    Mr.&#160;Lipinski becomes eligible for such benefits from a
    subsequent employer, (b)&#160;provision of an office at the
    Company&#146;s headquarters and use of the Company&#146;s
    facilities and administrative support, each at the
    Company&#146;s expense, for 36&#160;months and (c)&#160;a
    pro-rata target bonus for the year in which termination occurs.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    In the event that Mr.&#160;Lipinski is eligible to receive
    continuation of medical and dental benefits at active employee
    rates but is not eligible to continue to receive benefits under
    the Company&#146;s plans pursuant to the terms of such plans or
    a determination by the insurance providers, the Company will use
    reasonable efforts to obtain individual insurance policies
    providing Mr.&#160;Lipinski with such benefits at the same cost
    to the Company as providing him with continued coverage under
    the Company&#146;s plans. If such coverage cannot be obtained,
    the Company will pay Mr.&#160;Lipinski on a monthly basis during
    the relevant continuation period, an amount equal to the amount
    the Company would have paid had he continued participation in
    the Company&#146;s medical and dental plans.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    If any payments or distributions due to Mr.&#160;Lipinski would
    be subject to the excise tax imposed under Section&#160;4999 of
    the Code, then such payments or distributions will be &#147;cut
    back&#148; only if that reduction would be more beneficial to
    him on an after-tax basis than if there was no reduction. The
    estimated total amounts payable to Mr.&#160;Lipinski (or his
    beneficiary or estate in the event of death) in the event of
    termination of employment under the circumstances described
    above are set forth in the table below. Mr.&#160;Lipinski would
    solely be entitled to Accrued Amounts, if any, upon the
    termination of employment by the Company for cause, by him
    voluntarily without good reason, or by reason of his retirement.
    The agreement requires Mr.&#160;Lipinski to abide by a perpetual
    restrictive covenant relating to non-disclosure. The agreement
    also includes covenants relating to non-solicitation and
    noncompetition during Mr.&#160;Lipinski&#146;s employment term,
    and thereafter during the period he receives severance payments
    or supplemental disability payments, as applicable, or for one
    year following the end of the term (if no severance or
    disability payments are payable).
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <I>Edward A. Morgan, Stanley A. Riemann, Edmund S. Gross and
    Robert A. Haugen.</I>&#160;&#160;Pursuant to their employment
    agreements, if the employment of Messrs.&#160;Morgan, Riemann,
    Gross or Haugen is terminated either by the Company without
    cause and other than for disability or by the executive officer
    for good reason (as such terms are defined in their respective
    employment agreements), then these executive officers are
    entitled, in addition to any Accrued Amounts, to receive as
    severance (a)&#160;salary continuation for 12&#160;months
    (18&#160;months for Mr.&#160;Riemann), (b)&#160;a pro-rata
    target bonus for the year in which termination occurs and
    (c)&#160;the continuation of medical and dental benefits for
    12&#160;months (18&#160;months for Mr.&#160;Riemann) at
    active-employee rates or until such time as the executive
    officer becomes eligible for such benefits from a subsequent
    employer. In addition, if the employment of the named executive
    officers is terminated either by the Company without cause and
    other than for disability or by the executives for good reason
    (as these terms are defined in their employment agreements)
    within one year following a change in control (as defined in
    their employment agreements) or in specified circumstances prior
    to and in connection with a change in control, they are also
    entitled to receive additional benefits. For
    Messrs.&#160;Morgan, Riemann and Gross, the severance period and
    benefit continuation period is extended to 24&#160;months for
    Messrs.&#160;Morgan and Gross and 30&#160;months for
    Mr.&#160;Riemann and they will also receive monthly payments
    equal to
    <FONT style="vertical-align: text-top; font-size: 70%;">1</FONT>/<FONT style="font-size: 70%;">12</FONT>
    of their respective target bonuses for the year of termination
    during the 24 (or 30)&#160;month severance period.
    Mr.&#160;Haugen will receive monthly payments equal to
    <FONT style="vertical-align: text-top; font-size: 70%;">1</FONT>/<FONT style="font-size: 70%;">12</FONT>
    of his respective target bonus for the year of termination for
    12&#160;months. Upon a termination by reason of these
    executives&#146; employment upon retirement, in addition to any
    Accrued Amounts, they will receive (a)&#160;a pro-rata target
    bonus for the year in which termination occurs and
    (b)&#160;continuation of medical benefits for 24&#160;months at
    active-employee rates or until such time as they become eligible
    for medical benefits from a subsequent employer.
</DIV>
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<P align="center" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <BR>
    55
</DIV><!-- END PAGE WIDTH -->
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<H5 align="left" style="page-break-before:always"><A HREF="#Y90732tocpage">Table of Contents</A></H5><P>

<DIV style="width: 87%; margin-left: 6%"><!-- BEGIN PAGE WIDTH -->
<!-- XBRL Pagebreak End -->

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    In the event that Messrs.&#160;Morgan, Riemann, Gross and Haugen
    are eligible to receive continuation of medical and dental
    benefits at active-employee rates but are not eligible to
    continue to receive benefits under the Company&#146;s plans
    pursuant to the terms of such plans or a determination by the
    insurance providers, the Company will use reasonable efforts to
    obtain individual insurance policies providing the executives
    with such benefits at the same cost to the Company as providing
    them with continued coverage under the Company&#146;s plans. If
    such coverage cannot be obtained, the Company will pay the
    executives on a monthly basis during the relevant continuation
    period, an amount equal to the amount the Company would have
    paid had they continued participation in the Company&#146;s
    medical and dental plans.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    As a condition to receiving these severance payments and
    benefits, the executives must (a)&#160;execute, deliver and not
    revoke a general release of claims and (b)&#160;abide by
    restrictive covenants as detailed below. The agreements provide
    that if any payments or distributions due to an executive
    officer would be subject to the excise tax imposed under
    Section&#160;4999 of the Code, then such payments or
    distributions will be cut back only if that reduction would be
    more beneficial to the executive officer on an after-tax basis
    than if there were no reduction. These executive officers would
    solely be entitled to Accrued Amounts, if any, upon the
    termination of employment by the Company for cause, by him
    voluntarily without good reason, or by reason of retirement,
    death or disability. The agreements require each of the
    executive officers to abide by a perpetual restrictive covenant
    relating to non-disclosure. The agreements also include
    covenants relating to non-solicitation and, except in the case
    of Mr.&#160;Gross, covenants relating to non-competition during
    their employment terms and for one year following the end of the
    terms.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<TABLE border="0" width="100%" align="center" cellpadding="0" cellspacing="0" style="font-size: 8pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
<!-- Table Width Row BEGIN -->
<TR style="font-size: 1pt" valign="bottom">
    <TD width="23%">&nbsp;</TD>	<!-- colindex=01 type=maindata -->
    <TD width="1%">&nbsp;</TD>	<!-- colindex=02 type=gutter -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=02 type=lead -->
    <TD width="6%" align="right">&nbsp;</TD>	<!-- colindex=02 type=body -->
    <TD width="1%" align="left">&nbsp;</TD>	<!-- colindex=02 type=hang1 -->
    <TD width="1%">&nbsp;</TD>	<!-- colindex=03 type=gutter -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=03 type=lead -->
    <TD width="6%" align="right">&nbsp;</TD>	<!-- colindex=03 type=body -->
    <TD width="1%" align="left">&nbsp;</TD>	<!-- colindex=03 type=hang1 -->
    <TD width="1%">&nbsp;</TD>	<!-- colindex=04 type=gutter -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=04 type=lead -->
    <TD width="6%" align="right">&nbsp;</TD>	<!-- colindex=04 type=body -->
    <TD width="1%" align="left">&nbsp;</TD>	<!-- colindex=04 type=hang1 -->
    <TD width="1%">&nbsp;</TD>	<!-- colindex=05 type=gutter -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=05 type=lead -->
    <TD width="6%" align="right">&nbsp;</TD>	<!-- colindex=05 type=body -->
    <TD width="1%" align="left">&nbsp;</TD>	<!-- colindex=05 type=hang1 -->
    <TD width="1%">&nbsp;</TD>	<!-- colindex=06 type=gutter -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=06 type=lead -->
    <TD width="7%" align="right">&nbsp;</TD>	<!-- colindex=06 type=body -->
    <TD width="1%" align="left">&nbsp;</TD>	<!-- colindex=06 type=hang1 -->
    <TD width="1%">&nbsp;</TD>	<!-- colindex=07 type=gutter -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=07 type=lead -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=07 type=body -->
    <TD width="1%" align="left">&nbsp;</TD>	<!-- colindex=07 type=hang1 -->
    <TD width="1%">&nbsp;</TD>	<!-- colindex=08 type=gutter -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=08 type=lead -->
    <TD width="4%" align="right">&nbsp;</TD>	<!-- colindex=08 type=body -->
    <TD width="1%" align="left">&nbsp;</TD>	<!-- colindex=08 type=hang1 -->
    <TD width="1%">&nbsp;</TD>	<!-- colindex=09 type=gutter -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=09 type=lead -->
    <TD width="5%" align="right">&nbsp;</TD>	<!-- colindex=09 type=body -->
    <TD width="1%" align="left">&nbsp;</TD>	<!-- colindex=09 type=hang1 -->
    <TD width="1%">&nbsp;</TD>	<!-- colindex=10 type=gutter -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=10 type=lead -->
    <TD width="3%" align="right">&nbsp;</TD>	<!-- colindex=10 type=body -->
    <TD width="1%" align="left">&nbsp;</TD>	<!-- colindex=10 type=hang1 -->
    <TD width="1%">&nbsp;</TD>	<!-- colindex=11 type=gutter -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=11 type=lead -->
    <TD width="3%" align="right">&nbsp;</TD>	<!-- colindex=11 type=body -->
    <TD width="1%" align="left">&nbsp;</TD>	<!-- colindex=11 type=hang1 -->
</TR>
<!-- Table Width Row END -->
<!-- TableOutputHead -->
<TR style="font-size: 7pt" valign="bottom" align="center">
<TD nowrap align="center" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="18" nowrap align="center" valign="bottom" style="border-bottom: 1px solid #000000">
    <B>Cash Severance</B>
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="18" nowrap align="center" valign="bottom" style="border-bottom: 1px solid #000000">
    <B>Medical Benefit Continuation</B>
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR style="font-size: 7pt" valign="bottom" align="center">
<TD nowrap align="left" valign="bottom">
    <B>Named<BR>
    </B>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="center" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="center" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="center" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="6" nowrap align="center" valign="bottom">
    <B>Termination without Cause<BR>
    </B>
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="center" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="center" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="center" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="6" nowrap align="center" valign="bottom">
    <B>Termination without Cause or with Good<BR>
    </B>
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR style="font-size: 7pt" valign="bottom" align="center">
<TD nowrap align="left" valign="bottom">
<DIV style="border-bottom: 1px solid #000000; width: 1%; padding-bottom: 1px">
    <B>Executive Officer</B>
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="center" valign="bottom" style="border-bottom: 1px solid #000000">
    <B>Death</B>
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="center" valign="bottom" style="border-bottom: 1px solid #000000">
    <B>Disability</B>
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="center" valign="bottom" style="border-bottom: 1px solid #000000">
    <B>Retirement</B>
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="6" nowrap align="center" valign="bottom" style="border-bottom: 1px solid #000000">
    <B>or with Good Reason</B>
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="center" valign="bottom" style="border-bottom: 1px solid #000000">
    <B>Death</B>
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="center" valign="bottom" style="border-bottom: 1px solid #000000">
    <B>Disability</B>
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="center" valign="bottom" style="border-bottom: 1px solid #000000">
    <B>Retirement</B>
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="6" nowrap align="center" valign="bottom" style="border-bottom: 1px solid #000000">
    <B>Reason</B>
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR style="font-size: 7pt" valign="bottom" align="center">
<TD nowrap align="center" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="center" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="center" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="center" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="center" valign="bottom">
    <B>(1)</B>
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="center" valign="bottom">
    <B>(2)</B>
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="center" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="center" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="center" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="center" valign="bottom">
    <B>(1)</B>
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="center" valign="bottom">
    <B>(2)</B>
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR style="line-height: 3pt; font-size: 1pt">
<TD>&nbsp;
</TD>
</TR>
<!-- TableOutputBody -->
<TR valign="bottom" style="background: #CCEEFF">
<TD align="left" valign="bottom">
<DIV style="text-indent: -8pt; margin-left: 8pt">
    John J. Lipinski
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    4,950,000
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    4,950,000
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    2,250,000
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    4,950,000
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    11,700,000
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    &#151;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    &#151;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    26,788
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    26,788
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    26,788
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="bottom">
<DIV style="text-indent: -8pt; margin-left: 8pt">
    Edward A. Morgan
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    &#151;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    &#151;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    378,000
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    693,000
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    1,764,000
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    &#151;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    &#151;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    25,620
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    12,810
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    25,620
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD align="left" valign="bottom">
<DIV style="text-indent: -8pt; margin-left: 8pt">
    Stanley A. Riemann
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    &#151;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    &#151;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    830,000
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    1,452,500
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    3,942,500
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    &#151;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    &#151;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    17,859
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    13,394
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    22,324
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="bottom">
<DIV style="text-indent: -8pt; margin-left: 8pt">
    Edmund S. Gross
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    &#151;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    &#151;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    347,000
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    694,000
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    1,735,000
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    &#151;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    &#151;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    25,620
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    12,810
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    25,620
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD align="left" valign="bottom">
<DIV style="text-indent: -8pt; margin-left: 8pt">
    Robert A. Haugen
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    &#151;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    &#151;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    330,000
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    605,000
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    935,000
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    &#151;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    &#151;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    25,620
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    12,810
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    25,620
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
</TABLE>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">

</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV style="font-size: 1pt; margin-left: 0%; width: 13%;  align: left; border-bottom: 1pt solid #000000"></DIV>

<DIV style="margin-top: 3pt; font-size: 1pt">&nbsp;</DIV>



<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">

<TR>
    <TD width="2%"></TD>
    <TD width="1%"></TD>
    <TD width="97%"></TD>
</TR>

<TR>
    <TD align="right" valign="top">
    (1) </TD>
    <TD></TD>
    <TD valign="bottom">
    Severance payments and benefits in the event of termination
    without cause or resignation for good reason <U>not</U> in
    connection with a change in control.</TD>
</TR>


<TR style="line-height: 3pt; font-size: 1pt"><TD>&nbsp;</TD></TR>

<TR>
    <TD align="right" valign="top">
    (2) </TD>
    <TD></TD>
    <TD valign="bottom">
    Severance payments and benefits in the event of termination
    without cause or resignation for good reason in connection with
    a change in control.</TD>
</TR>

</TABLE>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    Each of the named executive officers has been granted shares of
    restricted stock granted pursuant to the CVR Energy, Inc. 2007
    Long Term Incentive Plan. In connection with joining the Company
    on May&#160;14, 2009, Mr.&#160;Morgan was awarded
    25,000&#160;shares of restricted stock. On December&#160;18,
    2009, Mr.&#160;Morgan was granted 38,168&#160;shares of
    restricted stock and Mr.&#160;Gross was awarded
    15,268&#160;shares of restricted stock. On July&#160;16, 2010,
    Messrs.&#160;Lipinski, Morgan, Riemann, Gross and Haugen were
    granted 222,532, 41,725, 69,542, 59,110 and 17,386&#160;shares
    of restricted stock, respectively. On December&#160;31, 2010,
    Messrs.&#160;Lipinski, Morgan, Riemann, Gross and Haugen were
    granted 222,333, 41,502, 68,347, 45,719 and 16,305&#160;shares
    of restricted stock, respectively. Subject to vesting
    requirements, the named executive officers are required to
    retain at least 50% of their respective shares for a period
    equal to the lesser of (a)&#160;three years, commencing with the
    date of the award, or (b)&#160;as long as such individual
    remains an officer of the Company (or an affiliate) at the level
    of vice president or higher. The named executive officers have
    the right to vote their shares of restricted stock immediately,
    although the shares are subject to transfer restrictions and
    vesting requirements that lapse in one-third annual increments
    beginning on the first anniversary of the date of grant, subject
    to immediate vesting under certain circumstances. The shares
    granted to Mr.&#160;Morgan in May 2009 become immediately vested
    in the event of his death or disability. All other grants of
    restricted stock become immediately vested in the event of the
    relevant named executive officer&#146;s death, disability or
    retirement, or in the event of any of the following:
    (a)&#160;such named executive officer&#146;s employment is
    terminated other than for cause within the one-
</DIV>
<!-- XBRL Paragraph Pagebreak -->
<!-- XBRL Pagebreak Begin -->

<P align="center" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <BR>
    56
</DIV><!-- END PAGE WIDTH -->
<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always"><A HREF="#Y90732tocpage">Table of Contents</A></H5><P>

<DIV style="width: 87%; margin-left: 6%"><!-- BEGIN PAGE WIDTH -->
<!-- XBRL Pagebreak End -->

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    year period following a change in control of the Company;
    (b)&#160;such named executive officer resigns from employment
    for good reason within the one year period following a change in
    control; or (c)&#160;such named executive officer&#146;s
    employment is terminated under certain circumstances prior to a
    change in control. The terms disability, retirement, cause, good
    reason and change in control are all defined in the LTIP. The
    following table reflects the value of accelerated vesting of the
    unvested restricted stock awards held by the named executive
    officers assuming the triggering event took place on
    December&#160;31, 2010, and based on the closing price of the
    Company&#146;s common stock as of such date, which was $15.18
    per share.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<TABLE border="0" width="100%" align="center" cellpadding="0" cellspacing="0" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
<!-- Table Width Row BEGIN -->
<TR style="font-size: 1pt" valign="bottom">
    <TD width="28%">&nbsp;</TD>	<!-- colindex=01 type=maindata -->
    <TD width="2%">&nbsp;</TD>	<!-- colindex=02 type=gutter -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=02 type=lead -->
    <TD width="7%" align="right">&nbsp;</TD>	<!-- colindex=02 type=body -->
    <TD width="1%" align="left">&nbsp;</TD>	<!-- colindex=02 type=hang1 -->
    <TD width="8%">&nbsp;</TD>	<!-- colindex=03 type=gutter -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=03 type=lead -->
    <TD width="7%" align="right">&nbsp;</TD>	<!-- colindex=03 type=body -->
    <TD width="1%" align="left">&nbsp;</TD>	<!-- colindex=03 type=hang1 -->
    <TD width="8%">&nbsp;</TD>	<!-- colindex=04 type=gutter -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=04 type=lead -->
    <TD width="7%" align="right">&nbsp;</TD>	<!-- colindex=04 type=body -->
    <TD width="1%" align="left">&nbsp;</TD>	<!-- colindex=04 type=hang1 -->
    <TD width="8%">&nbsp;</TD>	<!-- colindex=05 type=gutter -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=05 type=lead -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=05 type=body -->
    <TD width="1%" align="left">&nbsp;</TD>	<!-- colindex=05 type=hang1 -->
    <TD width="8%">&nbsp;</TD>	<!-- colindex=06 type=gutter -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=06 type=lead -->
    <TD width="7%" align="right">&nbsp;</TD>	<!-- colindex=06 type=body -->
    <TD width="1%" align="left">&nbsp;</TD>	<!-- colindex=06 type=hang1 -->
</TR>
<!-- Table Width Row END -->
<!-- TableOutputHead -->
<TR style="font-size: 8pt" valign="bottom" align="center">
<TD nowrap align="center" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="18" align="center" valign="bottom" style="border-bottom: 1px solid #000000">
    <B>Value of Accelerated Vesting of Restricted Stock Awards</B>
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom" align="center">
<TD nowrap align="center" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="center" valign="bottom" style="border-bottom: 1px solid #000000">
    <B>Death</B>
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="center" valign="bottom" style="border-bottom: 1px solid #000000">
    <B>Disability</B>
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="center" valign="bottom" style="border-bottom: 1px solid #000000">
    <B>Retirement</B>
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="6" align="center" valign="bottom" style="border-bottom: 1px solid #000000">
    <B>Termination without Cause or with Good Reason</B>
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom" align="center">
<TD nowrap align="center" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="center" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="center" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="center" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="center" valign="bottom" style="border-bottom: 1px solid #000000">
    <B>(1)</B>
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="center" valign="bottom" style="border-bottom: 1px solid #000000">
    <B>(2)</B>
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR style="line-height: 3pt; font-size: 1pt">
<TD>&nbsp;
</TD>
</TR>
<!-- TableOutputBody -->
<TR valign="bottom" style="background: #CCEEFF">
<TD align="left" valign="bottom">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    John J. Lipinski
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    6,753,050
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    6,753,050
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    6,753,050
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    &#151;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    6,753,050
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="bottom">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    Edward A. Morgan
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    1,902,630
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    1,902,630
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    1,902,630
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    &#151;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    1,649,640
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD align="left" valign="bottom">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    Stanley A. Riemann
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    2,093,155
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    2,093,155
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    2,093,155
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    &#151;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    2,093,155
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="bottom">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    Edmund S. Gross
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    1,745,806
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    1,745,806
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    1,745,806
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    &#151;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    1,745,806
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD align="left" valign="bottom">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    Robert A. Haugen
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    511,429
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    511,429
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    511,429
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    &#151;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    511,429
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
</TABLE>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">

</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV style="font-size: 1pt; margin-left: 0%; width: 13%;  align: left; border-bottom: 1pt solid #000000"></DIV>

<DIV style="margin-top: 3pt; font-size: 1pt">&nbsp;</DIV>



<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">

<TR>
    <TD width="2%"></TD>
    <TD width="1%"></TD>
    <TD width="97%"></TD>
</TR>

<TR>
    <TD align="right" valign="top">
    (1) </TD>
    <TD></TD>
    <TD valign="bottom">
    Termination without cause or resignation for good reason
    <U>not</U> in connection with a change in control.</TD>
</TR>


<TR style="line-height: 3pt; font-size: 1pt"><TD>&nbsp;</TD></TR>

<TR>
    <TD align="right" valign="top">
    (2) </TD>
    <TD></TD>
    <TD valign="bottom">
    Termination without cause or resignation for good reason in
    connection with a change in control.</TD>
</TR>

</TABLE>

<A name='Y90732116'>
<DIV style="margin-top: 18pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <B><FONT style="font-family: 'Times New Roman', Times">CERTAIN
    RELATIONSHIPS AND RELATED PARTY TRANSACTIONS</FONT></B>
</DIV>
</A>
<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    This section describes related party transactions between the
    Company and its directors, executive officers and 5%
    stockholders that occurred during the year ended
    December&#160;31, 2010.
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <B><FONT style="font-family: 'Times New Roman', Times">Transactions
    with the Goldman Sachs Funds and the Kelso Funds</FONT></B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 2%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <B><I><FONT style="font-family: 'Times New Roman', Times">Stockholders
    Agreement</FONT></I></B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    In October 2007, we entered into the CVR Energy Stockholders
    Agreement with CA and CA II. Pursuant to the agreement, for so
    long as CA and CA II collectively beneficially own in the
    aggregate an amount of our common stock that represents at least
    40% of our outstanding common stock, CA and CA II each have the
    right to designate two directors to our Board so long as that
    party holds an amount of our common stock that represents 20% or
    more of our outstanding common stock and one director to our
    Board so long as that party holds an amount of our common stock
    that represents less than 20% but more than 5% of our
    outstanding common stock. If CA and CA II cease to collectively
    beneficially own in the aggregate an amount of our common stock
    that represents at least 40% of our outstanding common stock,
    the foregoing rights become a nomination right and the parties
    to the CVR Energy Stockholders Agreement are not obligated to
    vote for each other&#146;s nominee. In addition, the CVR Energy
    Stockholders Agreement contains certain tag-along rights with
    respect to certain transfers (other than underwritten offerings
    to the public) of shares of common stock by the parties to the
    CVR Energy Stockholders Agreement. For so long as CA and CA II
    beneficially own in the aggregate at least 40% of our common
    stock, (i)&#160;each such stockholder that has the right to
    designate at least two directors and will have the right to have
    at least one of its designated directors on any committee (other
    than the audit committee and conflicts committee), to the extent
    permitted by SEC or NYSE rules, (ii)&#160;directors designated
    by the stockholders will be a majority of each such committee
    (at least 50% in the case of the compensation committee and the
    nominating and corporate governance committee) and
    (iii)&#160;the chairman of each such committee will be a
    director designated by such stockholder.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    As of March 2011, CA owned approximately 9.1% of our common
    stock and had the right to designate one director for nomination
    to our Board, and CA II owned none of our common stock and had
    no rights to designate or nominate directors to our Board.
</DIV>
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<P align="center" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <BR>
    57
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<P><HR noshade><P>
<H5 align="left" style="page-break-before:always"><A HREF="#Y90732tocpage">Table of Contents</A></H5><P>

<DIV style="width: 87%; margin-left: 6%"><!-- BEGIN PAGE WIDTH -->
<!-- XBRL Pagebreak End -->

<DIV align="left" style="margin-left: 2%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <B><I><FONT style="font-family: 'Times New Roman', Times">Registration
    Rights Agreement</FONT></I></B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    In October 2007, we entered into a registration rights agreement
    with CA and CA II pursuant to which we may be required to
    register the sale of our shares held by CA and CA II and
    permitted transferees. Under the registration rights agreement,
    the Goldman Sachs Funds and the Kelso Funds each have the right
    to request that we register the sale of shares held by CA or CA
    II, as applicable, on their behalf on three occasions, including
    requiring us to make available shelf registration statements
    permitting sales of shares into the market from time to time
    over an extended period. In addition, the Goldman Sachs Funds
    and the Kelso Funds have the ability to exercise certain
    piggyback registration rights with respect to their own
    securities if we elect to register any of our equity securities.
    The registration rights agreement also includes provisions
    dealing with holdback agreements, indemnification and
    contribution and allocation of expenses. All of our shares held
    by CA and CA II are entitled to these registration rights.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    The Company paid approximately $733,000 for the year ended
    December&#160;31, 2010 in registration expenses relating to the
    secondary offering that occurred in 2010 for the benefit of the
    Kelso Funds and Goldman Sachs Funds in accordance with the
    Registration Rights Agreement. These amounts included
    registration and filing fees, printing fees, external accounting
    fees and external legal fees.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    The Company paid approximately $287,000 during the first quarter
    of 2011 in registration expenses relating to a secondary
    offering that occurred in February 2011 for the benefit of the
    Kelso Funds and Goldman Sachs Funds in accordance with the
    Registration Rights Agreement. These amounts included
    registration and filing fees, printing fees, external accounting
    fees and external legal fees.
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 2%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <B><I><FONT style="font-family: 'Times New Roman', Times">Credit
    Facilities</FONT></I></B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    Goldman Sachs Credit Partners L.P., an affiliate of Goldman,
    Sachs&#160;&#038; Co., is one of the lenders under CRLLC&#146;s
    credit facility. Goldman Sachs Credit Partners is also a joint
    lead arranger and bookrunner under the credit facility. We paid
    Goldman Sachs Credit Partners L.P. a fee of $900,000 in
    connection with their service related to an amendment to our
    credit facility that was completed on March&#160;12, 2010.
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 2%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <B><I><FONT style="font-family: 'Times New Roman', Times">Bond
    Offering</FONT></I></B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    In April 2010, CRLLC and Coffeyville Finance, Inc., both of
    which are wholly-owned subsidiaries of the Company, closed the
    private sale of $275&#160;million aggregate principal amount of
    First Lien Senior Secured Notes due 2015 and $225&#160;million
    aggregate principal amount of Second Lien Senior Secured Notes
    due 2017. We paid a fee of $2.0&#160;million to Goldman,
    Sachs&#160;&#038; Co. for their role as an underwriter of the
    offering.
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 2%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <B><I><FONT style="font-family: 'Times New Roman', Times">Money
    Market Account</FONT></I></B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    CRLLC opened a highly liquid money market account with average
    maturities of less than 90&#160;days with the Goldman Sachs Fund
    family in September 2008. As of December&#160;31, 2010, the
    balance in the account was approximately $70,052,416.07. This
    account earned interest income of $29,494.42 in 2010.
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <B><FONT style="font-family: 'Times New Roman', Times">Purchases
    From a Related Party</FONT></B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    For 2010, Coffeyville Resources Refining&#160;&#038; Marketing,
    LLC, an indirect subsidiary of the Company, purchased
    approximately $429,000 of FCC additives, a catalyst, from
    INTERCAT, Inc. A former director of the Company, Mr.&#160;Regis
    Lippert, was also the President, CEO, majority shareholder and a
    director of INTERCAT, Inc. until such time that he sold his
    interest in INTERCAT, Inc. in November 2010.
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <B><FONT style="font-family: 'Times New Roman', Times">Related
    Party Transaction Policy</FONT></B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    Our Board has adopted a Related Party Transaction Policy, which
    is designed to monitor and ensure the proper review, approval,
    ratification and disclosure of related party transactions
    involving us. This policy applies to any transaction,
    arrangement or relationship (or any series of similar
    transactions, arrangements or relationships) in which we were,
    are or will be a participant and the amount involved exceeds
    $120,000 and in which any related party had, has or will have a
    direct or indirect material interest. The audit committee of our
</DIV>
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<P align="center" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <BR>
    58
</DIV><!-- END PAGE WIDTH -->
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<P><HR noshade><P>
<H5 align="left" style="page-break-before:always"><A HREF="#Y90732tocpage">Table of Contents</A></H5><P>

<DIV style="width: 87%; margin-left: 6%"><!-- BEGIN PAGE WIDTH -->
<!-- XBRL Pagebreak End -->

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    Board must review, approve and ratify a related party
    transaction if such transaction is consistent with the Related
    Party Transaction Policy and is on terms, taken as a whole,
    which the audit committee believes are no less favorable to us
    than could be obtained in an arms-length transaction with an
    unrelated third party, unless the audit committee otherwise
    determines that the transaction is not in our best interests.
    Any related party transaction or modification of such
    transaction which our Board has approved or ratified by the
    affirmative vote of a majority of directors, who do not have a
    direct or indirect material interest in such transaction, does
    not need to be approved or ratified by our audit committee. In
    addition, related party transactions involving compensation will
    be approved by our compensation committee in lieu of our audit
    committee.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    Our Board has also adopted Policies Regarding CVR Partners, LP,
    which is designed to monitor and ensure the proper review,
    approval, ratification and disclosure of transactions between
    the Partnership and us. The policy applies to any transaction,
    arrangement or relationship (or any series of similar
    transactions, arrangements or relationships) between us or any
    of our subsidiaries, on the one hand and the Partnership, its
    managing general partner and any subsidiary of the Partnership,
    on the other hand. According to the policy, all such
    transactions must be fair and reasonable to us. If such
    transaction is expected to involve a value, over the life of
    such transaction, of less than $1&#160;million, no special
    procedures will be required. If such transaction is expected to
    involve a value of more than $1&#160;million but less than
    $5&#160;million, it is deemed to be fair and reasonable to us if
    (i)&#160;such transaction is approved by the conflicts committee
    of our Board, (ii)&#160;the terms of such transaction are no
    less favorable to us than those generally being provided to or
    available from unrelated third parties or (iii)&#160;such
    transactions, taking into account the totality of any other such
    transaction being entered into at that time between the parties
    involved (including other transactions that may be particularly
    favorable or advantageous to us), is equitable to the Company.
    If such transaction is expected to involve a value, over the
    life of such transaction, of $5&#160;million or more, it is
    deemed to be fair and reasonable to us if it has been approved
    by the conflicts committee of our Board.
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <B><FONT style="font-family: 'Times New Roman', Times">Transactions
    with CVR Partners, LP</FONT></B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 2%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <B><I><FONT style="font-family: 'Times New Roman', Times">Background</FONT></I></B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    In October 2007, prior to our initial public offering, we
    created the Partnership. We transferred our nitrogen fertilizer
    business to the Partnership. The Partnership initially had three
    partners: a managing general partner, CVR GP, LLC, which we
    owned; a special general partner, CVR Special GP, LLC, which we
    owned; and a limited partner, CRLLC. We sold the managing
    general partner for $10.6&#160;million to CA III, a newly
    created entity owned by the Goldman Sachs Funds, the Kelso
    Funds, our executive officers, Magnetite Asset
    Investors&#160;III L.L.C. and other members of our management.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    In connection with the creation of the Partnership, CVR GP, LLC,
    as the managing general partner, CRLLC, as the limited partner
    and CVR Special GP, LLC, as a general partner, entered into a
    limited partnership agreement which set forth the various rights
    and responsibilities of the partners in the Partnership. In
    addition, we entered into a number of intercompany agreements
    with the Partnership and the managing general partner which
    regulate certain business relations among us, the Partnership
    and the managing general partner. In April 2011, the Partnership
    consummated its initial public offering of common units
    representing limited partner interests. In connection therewith,
    certain of the agreements described below were amended and
    restated. See &#147;&#151;&#160;Initial Public Offering of CVR
    Partners, LP&#148; below for a discussion of those agreements.
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 2%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <B><I><FONT style="font-family: 'Times New Roman', Times">Contribution,
    Conveyance and Assumption Agreement</FONT></I></B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    In October 2007, the Partnership entered into a contribution,
    conveyance and assumption agreement, or the contribution
    agreement, with the Partnership&#146;s managing general partner,
    CVR Special GP, LLC (our subsidiary that holds a general partner
    interest in the Partnership) and CRLLC (our subsidiary that
    holds a limited partner interest in the Partnership). Pursuant
    to the contribution agreement, CRLLC transferred our subsidiary
    that owns the fertilizer business to the Partnership in exchange
    for (1)&#160;the issuance to CVR Special GP, LLC of 30,303,000
    special GP units, representing a 99.9% general partner interest
    in the Partnership, (2)&#160;the issuance to CRLLC of 30,333
    special LP units, representing a 0.1% limited partner interest
    in the Partnership, (3)&#160;the issuance to the managing
    general partner of the managing general partner interest in the
</DIV>
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    Partnership and (4)&#160;the agreement by the Partnership,
    contingent upon the Partnership consummating an initial public
    or private offering, to reimburse us for capital expenditures we
    incurred during the two year period prior to the sale of the
    managing general partner to CA III, in connection with the
    operations of the fertilizer plant. The Partnership assumed all
    liabilities arising out of or related to the ownership of the
    fertilizer business to the extent arising or accruing on and
    after the date of transfer.
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 2%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <B><I><FONT style="font-family: 'Times New Roman', Times">Feedstock
    and Shared Services Agreement</FONT></I></B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    In October 2007, we entered into a feedstock and shared services
    agreement with the Partnership under which we and the
    Partnership agreed to provide feedstock and other services to
    each other. These feedstocks and services are utilized in the
    respective production processes of our refinery and the
    Partnership&#146;s nitrogen fertilizer plant. Feedstocks
    provided under the agreement include, among others, hydrogen,
    high-pressure steam, nitrogen, instrument air, oxygen and
    natural gas. This agreement was amended and restated in
    connection with the Partnership&#146;s initial public offering.
    See &#147;&#151;&#160;Initial Public Offering of CVR Partners,
    LP&#160;&#151; Intercompany Agreements&#160;&#151; Amended and
    Restated Feedstock and Shared Services Agreement.&#148;
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 2%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <B><I><FONT style="font-family: 'Times New Roman', Times">Coke
    Supply Agreement</FONT></I></B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    We entered into a coke supply agreement with the Partnership in
    October 2007 pursuant to which we supply pet coke to the
    Partnership. This agreement provides that we must deliver to the
    Partnership during each calendar year an annual required amount
    of pet coke equal to the lesser of (i)&#160;100&#160;percent of
    the pet coke produced at our petroleum refinery or
    (ii)&#160;500,000 tons of pet coke. The Partnership is also
    obligated to purchase this annual required amount. If during a
    calendar month we produce more than 41,667 tons of pet coke,
    then the Partnership has the option to purchase the excess at
    the purchase price provided for in the agreement. If the
    Partnership declines to exercise this option, we may sell the
    excess to a third party. The agreement has an initial term of
    20&#160;years.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    The price which the Partnership pays for the pet coke is based
    on the lesser of a coke price derived from the price received by
    the Partnership for UAN (subject to a UAN-based price ceiling
    and floor) and a coke index price but in no event will the pet
    coke price be less than zero. The Partnership also pays any
    taxes associated with the sale, purchase, transportation,
    delivery, storage or consumption of the pet coke. The
    Partnership is entitled to offset any amount payable for the pet
    coke against any amount due from us under the feedstock and
    shared services agreement between the parties.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    The Partnership may be obligated to provide security for its
    payment obligations under the agreement if in our sole judgment
    there is a material adverse change in the Partnership&#146;s
    financial condition or liquidity position or in the
    Partnership&#146;s ability to make payments. This security shall
    not exceed an amount equal to 21 times the average daily dollar
    value of pet coke purchased by the Partnership for the
    <FONT style="white-space: nowrap">90-day</FONT>
    period preceding the date on which we give notice to the
    Partnership that we have deemed that a material adverse change
    has occurred.
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 2%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <B><I><FONT style="font-family: 'Times New Roman', Times">Raw
    Water and Facilities Sharing Agreement</FONT></I></B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    We entered into a raw water and facilities sharing agreement
    with the Partnership in October 2007 which (i)&#160;provides for
    the allocation of raw water resources between our refinery and
    the Partnership&#146;s nitrogen fertilizer plant and
    (ii)&#160;provides for the management of the water intake system
    (consisting primarily of a water intake structure, water pumps,
    meters and a short run of piping between the intake structure
    and the origin of the separate pipes that transport the water to
    each facility) which draws raw water from the Verdigris River
    for both our facility and the Partnership&#146;s nitrogen
    fertilizer plant. This agreement provides that a water
    management team consisting of one representative from each party
    to the agreement will manage the Verdigris River water intake
    system. The water intake system is owned and operated by us. The
    agreement provides that both companies have an undivided
    one-half interest in the water rights which will allow the water
    to be removed from the Verdigris River for use at our refinery
    and the Partnership&#146;s nitrogen fertilizer plant.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    The agreement provides that both the Partnership&#146;s nitrogen
    fertilizer plant and our refinery are entitled to receive
    sufficient amounts of water from the Verdigris River each day to
    enable them to conduct their
</DIV>
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    businesses at their appropriate operational levels. However, if
    the amount of water available from the Verdigris River is
    insufficient to satisfy the operational requirements of both
    facilities, then such water shall be allocated between the two
    facilities on a prorated basis. This prorated basis will be
    determined by calculating the percentage of water used by each
    facility over the two calendar years prior to the shortage,
    making appropriate adjustments for any operational outages
    involving either of the two facilities.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    The term of the agreement is perpetual unless (1)&#160;the
    agreement is terminated by either party upon three years&#146;
    prior written notice or (2)&#160;the agreement is otherwise
    terminated by the mutual written consent of the parties.
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 2%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <B><I><FONT style="font-family: 'Times New Roman', Times">Cross-Easement
    Agreement</FONT></I></B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    We entered into a cross-easement agreement with the Partnership
    in October 2007 so that both we and the Partnership can access
    and utilize each other&#146;s land in certain circumstances in
    order to operate our respective businesses. The agreement grants
    easements for the benefit of both parties and establishes
    easements for operational facilities, pipelines, equipment,
    access and water rights, among other easements. The intent of
    the agreement is to structure easements which provide
    flexibility for both parties to develop their respective
    properties, without depriving either party of the benefits
    associated with the continuous reasonable use of the other
    party&#146;s property. This agreement was amended and restated
    in connection with the Partnership&#146;s initial public
    offering. See &#147;&#151;&#160;Initial Public Offering of CVR
    Partners, LP&#160;&#151; Intercompany Agreements&#160;&#151;
    Amended and Restated Cross-Easement Agreement.&#148;
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 2%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <B><I><FONT style="font-family: 'Times New Roman', Times">Lease
    Agreement</FONT></I></B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    We have entered into a five-year lease agreement with the
    Partnership under which we lease certain office and laboratory
    space to the Partnership. This agreement was amended and
    restated in connection with the Partnership&#146;s initial
    public offering. See &#147;&#151;&#160;Initial Public Offering
    of CVR Partners, LP&#160;&#151; Intercompany
    Agreements&#160;&#151; Amended and Restated Lease
    Agreement.&#148; For the year ended December&#160;31, 2010, the
    total amount paid or payable to us in accordance with the lease
    agreement was $0.1&#160;million.
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 2%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <B><I><FONT style="font-family: 'Times New Roman', Times">Environmental
    Agreement</FONT></I></B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    We entered into an environmental agreement with the Partnership
    in October 2007 which provides for certain indemnification and
    access rights in connection with environmental matters affecting
    our refinery and the Partnership&#146;s nitrogen fertilizer
    plant. Generally, both we and the Partnership agreed to
    indemnify and defend each other and each other&#146;s affiliates
    against liabilities associated with certain hazardous materials
    and violations of environmental laws that are a result of or
    caused by the indemnifying party&#146;s actions or business
    operations. This obligation extends to indemnification for
    liabilities arising out of off-site disposal of certain
    hazardous materials. Indemnification obligations of the parties
    will be reduced by applicable amounts recovered by an
    indemnified party from third parties or from insurance coverage.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    To the extent that one party&#146;s property experiences
    environmental contamination due to the activities of the other
    party and the contamination is known at the time the agreement
    was entered into, the contaminating party is required to
    implement all government-mandated environmental activities
    relating to the contamination, or else indemnify the
    property-owning party for expenses incurred in connection with
    implementing such measures.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    To the extent that liability arises from environmental
    contamination that is caused by us but is also commingled with
    environmental contamination caused by the Partnership, we may
    elect in our sole discretion and at our own cost and expense to
    perform government-mandated environmental activities relating to
    such liability, subject to certain conditions and provided that
    we will not waive any rights to indemnification or compensation
    otherwise provided for in the agreement.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    The agreement also addresses situations in which a party&#146;s
    responsibility to implement such government-mandated
    environmental activities as described above may be hindered by
    the property-owning party&#146;s creation of capital
    improvements on the property. If a contaminating party bears
    such responsibility but the
</DIV>
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<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    property-owning party desires to implement a planned and
    approved capital improvement project on its property, the
    parties must meet and attempt to develop a soil management plan
    together. If the parties are unable to agree on a soil
    management plan 30&#160;days after receiving notice, the
    property-owning party may proceed with its own commercially
    reasonable soil management plan. The contaminating party is
    responsible for the costs of disposing of hazardous materials
    pursuant to such plan.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    If the property-owning party needs to do work that is not a
    planned and approved capital improvement project but is
    necessary to protect the environment, health, or the integrity
    of the property, other procedures will be implemented. If the
    contaminating party still bears responsibility to implement
    government-mandated environmental activities relating to the
    property and the property-owning party discovers contamination
    caused by the other party during work on the capital improvement
    project, the property-owning party will give the contaminating
    party prompt notice after discovery of the contamination and
    will allow the contaminating party to inspect the property. If
    the contaminating party accepts responsibility for the
    contamination, it may proceed with government-mandated
    environmental activities relating to the contamination and it
    will be responsible for the costs of disposing of hazardous
    materials relating to the contamination. If the contaminating
    party does not accept responsibility for such contamination or
    fails to diligently proceed with government-mandated
    environmental activities related to the contamination, then the
    contaminating party must indemnify and reimburse the
    property-owning party upon the property-owning party&#146;s
    demand for costs and expenses incurred by the property-owning
    party in proceeding with such government-mandated environmental
    activities.
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 2%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <B><I><FONT style="font-family: 'Times New Roman', Times">Omnibus
    Agreement</FONT></I></B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    We entered into an omnibus agreement with the managing general
    partner and the Partnership in October 2007. Under the omnibus
    agreement the Partnership agreed not to engage in (i)&#160;the
    ownership or operation within the United States of any refinery
    with processing capacity greater than 20,000&#160;barrels per
    day whose primary business is producing transportation fuels or
    (ii)&#160;the ownership or operation outside the United States
    of any refinery, regardless of its processing capacity or
    primary business, or a refinery restricted business, in either
    case, for so long as we continued to own at least 50% of the
    Partnership&#146;s outstanding units, subject to certain
    exceptions, and we agreed not to engage in the production,
    transportation or distribution, on a wholesale basis, of
    fertilizer in the contiguous United States, or a fertilizer
    restricted business, for so long as we and certain of our
    affiliates continued to own at least 50% of the
    Partnership&#146;s outstanding units, subject to certain
    exceptions. The omnibus agreement was amended and restated in
    connection with the Partnership&#146;s initial public offering.
    See &#147;&#151;&#160;Initial Public Offering of CVR Partners,
    LP&#160;&#151; Intercompany Agreements&#160;&#151; Amended and
    Restated Omnibus Agreement.&#148;
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 2%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <B><I><FONT style="font-family: 'Times New Roman', Times">Services
    Agreement</FONT></I></B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    We entered into a services agreement with the Partnership and
    the managing general partner of the Partnership in October 2007
    pursuant to which we provided certain management and other
    services to the Partnership and the managing general partner of
    the Partnership. Under this agreement, the managing general
    partner of the Partnership engaged us to conduct the
    <FONT style="white-space: nowrap">day-to-day</FONT>
    business operations of the Partnership. This agreement was
    amended and restated in connection with the Partnership&#146;s
    initial public offering. See &#147;&#160;&#151;&#160;Initial
    Public Offering of CVR Partners LP&#160;&#151; Intercompany
    Agreements&#160;&#151; Amended and Restated Services
    Agreement.&#148;
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    As payment for services provided under the agreement, the
    Partnership, the managing general partner of the Partnership, or
    CRNF, the Partnership&#146;s operating subsidiary, paid us
    (i)&#160;all costs incurred by us in connection with the
    employment of our employees, other than administrative
    personnel, who provide services to the Partnership under the
    agreement on a full-time basis, but excluding share-based
    compensation; (ii)&#160;a prorated share of costs incurred by us
    in connection with the employment of our employees, including
    administrative personnel, who provide services to the
    Partnership under the agreement on a part-time basis, but
    excluding share-based compensation and such prorated share shall
    be determined by us on a commercially reasonable basis, based on
    the percent of total working time that such shared personnel are
    engaged in performing services for the Partnership; (iii)&#160;a
    prorated share of certain administrative costs, including
    payroll, office costs, services by outside vendors, other sales,
    general and administrative costs and depreciation and
</DIV>
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    amortization; and (iv)&#160;various other administrative costs
    in accordance with the terms of the agreement, including travel,
    insurance, legal and audit services, government and public
    relations and bank charges.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    For the year ended December&#160;31, 2010, the total amount paid
    or payable to us pursuant to the services agreement was
    $10.6&#160;million.
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 2%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <B><I><FONT style="font-family: 'Times New Roman', Times">Registration
    Rights Agreement</FONT></I></B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    We entered into a registration rights agreement with the
    Partnership in October 2007 pursuant to which the Partnership
    was required to register the sale of our units (as well as any
    common units issuable upon conversion of units held by us). This
    agreement was amended and restated in connection with the
    Partnership&#146;s initial public offering. See &#147;Initial
    Public Offering of CVR Partners, LP&#160;&#151; Intercompany
    Agreements&#160;&#151; Amended and Restated Registration Rights
    Agreement.&#148;
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 2%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <B><I><FONT style="font-family: 'Times New Roman', Times">Limited
    Partnership Agreement</FONT></I></B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    In October 2007, the managing general partner, the special
    general partner and the limited partner entered into the first
    amended and restated limited partnership agreement of CVR
    Partners, LP to govern the relations among the parties. The
    first amended and restated limited partnership agreement has
    been incorporated by reference as an exhibit to our annual
    report on
    <FONT style="white-space: nowrap">Form&#160;10-K.</FONT>
    The limited partnership agreement was amended and restated in
    connection with the Partnership&#146;s initial public offering.
    See &#147;Initial Public Offering of CVR Partners,
    LP&#160;&#151; Limited Partnership Agreement.&#148;
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <B><FONT style="font-family: 'Times New Roman', Times">Initial
    Public Offering of CVR Partners, LP</FONT></B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    On December&#160;20, 2010, the Partnership filed a registration
    statement on
    <FONT style="white-space: nowrap">Form&#160;S-1</FONT>
    (File
    <FONT style="white-space: nowrap">No.&#160;333-171270)</FONT>
    (the &#147;Registration Statement&#148;) to effect an initial
    public offering (the &#147;Offering&#148;) of its common units
    representing limited partner interests. The Offering closed on
    April&#160;13, 2011. To effectuate the Offering, we entered into
    a series of new agreements and amended and restated certain of
    our existing intercompany agreements with the Partnership and
    CRNF as set forth below.
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 2%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <B><I><FONT style="font-family: 'Times New Roman', Times">Underwriting
    Agreement</FONT></I></B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    In connection with the Offering, the Partnership, CVR GP, LLC,
    CRNF, CRLLC, and Morgan Stanley&#160;&#038; Co. Incorporated,
    Barclays Capital Inc. and Goldman, Sachs&#160;&#038; Co., as
    representatives of the several underwriters named therein (the
    &#147;Underwriters&#148;), entered into an Underwriting
    Agreement on April&#160;7, 2011. The Underwriting Agreement
    contained customary representations, warranties and agreements
    of the parties. The Partnership, CVR GP, LLC and CRNF have
    agreed to indemnify the Underwriters against certain
    liabilities, including liabilities under the Securities Act of
    1933, as amended, and to contribute to payments the Underwriters
    may be required to make because of any of those liabilities.
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 2%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <B><I><FONT style="font-family: 'Times New Roman', Times">Credit
    Agreement</FONT></I></B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    At the closing of the Offering, the Partnership, through CRNF,
    entered into a Credit and Guaranty Agreement (the
    &#147;Partnership Credit Agreement&#148;), with the lenders
    party thereto and Goldman Sachs Lending Partners LLC, as
    administrative agent and collateral agent. The Partnership
    Credit Agreement provides for (i)&#160;a term loan facility of
    $125.0&#160;million, all of which was drawn at the closing of
    the Offering and (ii)&#160;a revolving credit facility of
    $25.0&#160;million, none of which was drawn at the closing of
    the Offering. The Partnership Credit Agreement also includes an
    uncommitted incremental facility of up to $50.0&#160;million.
    The Partnership Credit Agreement will mature in 2016. The
    Partnership Credit Agreement is unconditionally guaranteed by
    the Partnership and substantially all of the Partnership&#146;s
    future, direct and indirect, domestic subsidiaries. All
    obligations under the Partnership Credit Agreement and the
    guarantees of those obligations are secured, subject to certain
    exceptions, by a security interest in substantially all of the
    assets of the Partnership and CRNF and all of the capital stock
    of CRNF and each domestic subsidiary owned by the Partnership or
    CRNF.
</DIV>
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<DIV style="width: 87%; margin-left: 6%"><!-- BEGIN PAGE WIDTH -->
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<DIV align="left" style="margin-left: 2%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <B><I><FONT style="font-family: 'Times New Roman', Times">Intercompany
    Agreements</FONT></I></B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 2%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <I><FONT style="font-family: 'Times New Roman', Times">Amended
    and Restated Contribution, Conveyance and Assumption
    Agreement</FONT></I>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    Certain of our subsidiaries and affiliates entered into an
    amended and restated contribution, conveyance and assumption
    agreement with the Partnership and CRNF in order to facilitate
    the consummation of the Offering. Pursuant to this agreement,
    (1)&#160;the Partnership distributed all of its cash on hand,
    other than cash in respect of prepaid sales, to CRLLC,
    (2)&#160;CVR Special GP, LLC exchanged its 33,303,000 special GP
    units for a specified amount of the Partnership&#146;s common
    units, (3)&#160;CRLLC exchanged its 30,333 special LP units for
    a specified amount of the Partnership&#146;s common units,
    (4)&#160;CVR Special GP, LLC was merged with and into CRLLC,
    (5)&#160;the Partnership used the net proceeds of the Offering
    to repay CRLLC in satisfaction of the Partnership&#146;s
    obligation to reimburse CRLLC for certain capital expenditures
    CRLLC made with respect to the nitrogen fertilizer business, to
    make a distribution to CRLLC, and to redeem the
    Partnership&#146;s incentive distribution rights
    (&#147;IDRs&#148;) from CVR GP, LLC, with the remainder to be
    used for general corporate purposes, (6)&#160;CRLLC and CVR GP,
    LLC executed an amended and restated partnership agreement (as
    described in more detail below), (7)&#160;CVR GP, LLC
    distributed the proceeds it received from the redemption of the
    IDRs to CA III, (8)&#160;CA III sold its interest in CVR GP, LLC
    to CRLLC and (9)&#160;upon the earlier to occur of the
    expiration of the over-allotment option period or the exercise
    in full of the over-allotment option, the Partnership will issue
    to CRLLC a number of common units equal to the excess, if any,
    of the total number of option units over the number of common
    units, if any, actually purchased by the underwriters in
    connection with the exercise of their overallotment option.
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 2%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <I><FONT style="font-family: 'Times New Roman', Times">Amended
    and Restated Services Agreement</FONT></I>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    The existing services agreement described above was amended and
    restated in connection with the Offering. The description below
    reflects the amended and restated agreement.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    We provide the Partnership with the following services under the
    agreement, among others:
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0">

<TR>
    <TD width="4%"></TD>
    <TD width="2%"></TD>
    <TD width="94%"></TD>
</TR>

<TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    services by our employees in capacities equivalent to the
    capacities of corporate executive officers, except that those
    who serve in such capacities under the agreement shall serve the
    Partnership on a shared, part-time basis only, unless we and the
    Partnership agree otherwise;
</TD>
</TR>


<TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    administrative and professional services, including legal,
    accounting services, human resources, insurance, tax, credit,
    finance, government affairs and regulatory affairs;
</TD>
</TR>


<TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    management of the property of the Partnership and the property
    of the Partnership&#146;s operating subsidiary in the ordinary
    course of business;
</TD>
</TR>


<TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    recommendations on capital raising activities to the board of
    directors of the general partner of the Partnership, including
    the issuance of debt or equity interests, the entry into credit
    facilities and other capital market transactions;
</TD>
</TR>


<TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    managing or overseeing litigation and administrative or
    regulatory proceedings, and establishing appropriate insurance
    policies for the Partnership and providing safety and
    environmental advice;
</TD>
</TR>


<TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    recommending the payment of distributions;&#160;and
</TD>
</TR>


<TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    managing or providing advice for other projects, including
    acquisitions, as may be agreed by us and the general partner of
    the Partnership from time to time.
</TD>
</TR>

</TABLE>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    As payment for services provided under the agreement, the
    Partnership, the general partner of the Partnership, or CRNF,
    the Partnership&#146;s operating subsidiary, must pay us
    (i)&#160;all costs incurred by us in connection with the
    employment of our employees, other than administrative
    personnel, who provide services to the Partnership under the
    agreement on a full-time basis, but excluding share-based
    compensation; (ii)&#160;a prorated share of costs incurred by us
    in connection with the employment of our employees, including
    administrative personnel, who provide services to the
    Partnership under the agreement on a part-time basis, but
    excluding share-based compensation, and such prorated share
    shall be determined by us on a commercially reasonable basis,
    based on the percent of total working time that such shared
    personnel are engaged in
</DIV>
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<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    performing services for the Partnership; (iii)&#160;a prorated
    share of certain administrative costs, including office costs,
    services by outside vendors, other sales, general and
    administrative costs and depreciation and amortization; and
    (iv)&#160;various other administrative costs in accordance with
    the terms of the agreement, including travel, insurance, legal
    and audit services, government and public relations and bank
    charges. The Partnership must pay us within 15&#160;days for
    invoices we submit under the agreement.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    The Partnership and its general partner are not required to pay
    any compensation, salaries, bonuses or benefits to any of our
    employees who provide services to the Partnership or its general
    partner on a full-time or part-time basis; we will continue to
    pay their compensation. However, personnel performing the actual
    <FONT style="white-space: nowrap">day-to-day</FONT>
    business and operations at the nitrogen fertilizer plant level
    will be employed directly by the Partnership and its
    subsidiaries and the Partnership will bear all personnel costs
    for these employees.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    Either we or the Partnership&#146;s general partner may
    temporarily or permanently exclude any particular service from
    the scope of the agreement upon 180&#160;days&#146; notice. We
    also have the right to delegate the performance of some or all
    of the services to be provided pursuant to the agreement to one
    of our affiliates or any other person or entity, though such
    delegation does not relieve us from our obligations under the
    agreement. Beginning April&#160;13, 2012, either we or the
    Partnership&#146;s general partner may terminate the agreement
    upon at least 180&#160;days&#146; notice, but not more than one
    year&#146;s notice. Furthermore, the Partnership&#146;s general
    partner may terminate the agreement immediately if we become
    bankrupt, or dissolve and commence liquidation or
    <FONT style="white-space: nowrap">winding-up.</FONT>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    In order to facilitate the carrying out of services under the
    agreement, we and our affiliates, on the one hand, and the
    Partnership, on the other, have granted one another certain
    royalty-free, non-exclusive and non-transferable rights to use
    one another&#146;s intellectual property under certain
    circumstances.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    The agreement also contains an indemnity provision whereby the
    Partnership, the Partnership&#146;s general partner, and CRNF,
    as indemnifying parties, agree to indemnify us and our
    affiliates (other than the indemnifying parties themselves)
    against losses and liabilities incurred in connection with the
    performance of services under the agreement or any breach of the
    agreement, unless such losses or liabilities arise from a breach
    of the agreement by us or other misconduct on our part, as
    provided in the agreement. The agreement also contains a
    provision stating that we are an independent contractor under
    the agreement and nothing in the agreement may be construed to
    impose an implied or express fiduciary duty owed by us, on the
    one hand, to the recipients of services under the agreement, on
    the other hand. The agreement prohibits recovery of lost profits
    or revenue, or special, incidental, exemplary, punitive or
    consequential damages from us or certain affiliates, except in
    cases of gross negligence, willful misconduct, bad faith,
    reckless disregard in performance of services under the
    agreement, or fraudulent or dishonest acts on our part.
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 2%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <I><FONT style="font-family: 'Times New Roman', Times">Amended
    and Restated Cross-Easement Agreement</FONT></I>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    In connection with the Offering, we entered into an amended and
    restated cross-easement agreement with the Partnership in order
    to make several minor and technical adjustments to the existing
    agreement.
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 2%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <I><FONT style="font-family: 'Times New Roman', Times">Amended
    and Restated Feedstock and Shared Services Agreement</FONT></I>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    The existing feedstock and shared services agreement described
    above was amended and restated in connection with the Offering.
    The description below reflects the amended and restated
    agreement.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    The Partnership is obligated to provide us with hydrogen from
    time to time if, in the sole discretion of the board of
    directors of the Partnership&#146;s general partner, sales of
    hydrogen to the refinery would not adversely affect the
    classification of the Partnership as a partnership for U.S.
    federal income tax purposes, and to the extent available, we
    have agreed to provide the Partnership with hydrogen from time
    to time. The agreement provides hydrogen supply and pricing
    terms for sales of hydrogen by both parties.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    The agreement provides that both parties must deliver
    high-pressure steam to one another under certain circumstances.
    The Partnership must make available to us any high-pressure
    steam produced by the nitrogen fertilizer plant that is not
    required for the operation of the nitrogen fertilizer plant, and
    we must use commercially reasonable efforts to provide
    high-pressure steam to the Partnership for purposes of allowing
    the
</DIV>
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    <BR>
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<DIV style="width: 87%; margin-left: 6%"><!-- BEGIN PAGE WIDTH -->
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<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    Partnership to commence and recommence operation of the nitrogen
    fertilizer plant from time to time, and also for use at the
    Linde air separation plant adjacent to our facility. We are not
    required to provide such high-pressure steam if doing so would
    have a material adverse effect on the refinery&#146;s
    operations. The price for such high pressure steam is calculated
    using a formula that is based on steam flow and the price of
    natural gas actually paid by us.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    The Partnership is also obligated to make available to us any
    nitrogen produced by the Linde air separation plant that is not
    required for the operation of the nitrogen fertilizer plant, as
    determined by the Partnership in a commercially reasonable
    manner. The price for the nitrogen is based on a cost of $0.035
    cents per kilowatt hour, as adjusted to reflect changes in the
    Partnership&#146;s electric bill.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    The agreement also provides that both we and the Partnership
    must deliver instrument air to one another in some
    circumstances. The Partnership must make instrument air
    available for purchase by us at a minimum flow rate, to the
    extent produced by the Linde air separation plant and available
    to it. The price for such instrument air is $18,000 per month,
    prorated according to the number of days of use per month,
    subject to certain adjustments, including adjustments to reflect
    changes in the Partnership&#146;s electric bill. To the extent
    that instrument air is not available from the Linde air
    separation plant and is available from us, we are required to
    make instrument air available to the Partnership for purchase at
    a price of $18,000 per month, prorated according to the number
    of days of use per month, subject to certain adjustments,
    including adjustments to reflect changes in our electric bill.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    The agreement also provides a mechanism pursuant to which the
    Partnership would transfer a tail gas stream (which is otherwise
    flared) to us to fuel one of our boilers. The Partnership would
    receive the benefit of eliminating a waste gas stream and
    recover the fuel value of the tail gas stream, and we would
    receive the benefit of fuel abatement for the boiler. In
    addition, we would receive a discount on the fuel value to
    enable us to recover over time the capital costs for completing
    the project, and a return our its investment.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    With respect to oxygen requirements, the Partnership is
    obligated to provide oxygen produced by the Linde air separation
    plant and made available to it to the extent that such oxygen is
    not required for operation of the nitrogen fertilizer plant. The
    oxygen is required to meet certain specifications and is to be
    sold at a fixed price.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    The agreement also addresses the means by which we and the
    Partnership obtain natural gas. Currently, natural gas is
    delivered to both the nitrogen fertilizer plant and the refinery
    pursuant to a contract between us and Atmos Energy Corp.
    (&#147;Atmos&#148;). Under the feedstock and shared services
    agreement, the Partnership reimburses us for natural gas
    transportation and natural gas supplies purchased on its behalf.
    At our request, or at the request of the Partnership, in order
    to supply the Partnership with natural gas directly, both
    parties will be required to use their commercially reasonable
    efforts to (i)&#160;add the Partnership as a party to the
    current contract with Atmos or reach some other mutually
    acceptable accommodation with Atmos whereby both we and the
    Partnership would each be able to receive, on an individual
    basis, natural gas transportation service from Atmos on similar
    terms and conditions as set forth in the current contract, and
    (ii)&#160;purchase natural gas supplies on their own account.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    The agreement also addresses the allocation of various other
    feedstocks, services and related costs between the parties. Sour
    water, water for use in fire emergencies, finished product tank
    capacity, costs associated with security services, and costs
    associated with the removal of excess sulfur are all allocated
    between the two parties by the terms of the agreement. The
    agreement also requires the Partnership to reimburse us for
    utility costs related to a sulfur processing agreement between
    us and Tessenderlo Kerley, Inc. (&#147;Tessenderlo
    Kerley&#148;). The Partnership has a similar agreement with
    Tessenderlo Kerley. Otherwise, costs relating to both our and
    the Partnership&#146;s existing agreements with Tessenderlo
    Kerley are allocated equally between the two parties except in
    certain circumstances.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    The parties may temporarily suspend the provision of feedstocks
    or services pursuant to the terms of the agreement if repairs or
    maintenance are necessary on applicable facilities.
    Additionally, the agreement imposes minimum insurance
    requirements on the parties and their affiliates.
</DIV>
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    66
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<DIV style="width: 87%; margin-left: 6%"><!-- BEGIN PAGE WIDTH -->
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<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    The agreement has an initial term of 20&#160;years, which will
    be automatically extended for successive five-year renewal
    periods. Either party may terminate the agreement, effective
    upon the last day of a term, by giving notice no later than
    three years prior to a renewal date. The agreement will also be
    terminable by mutual consent of the parties or if one party
    breaches the agreement and does not cure within applicable cure
    periods and the breach materially and adversely affects the
    ability of the terminating party to operate its facility.
    Additionally, the agreement may be terminated in some
    circumstances if substantially all of the operations at the
    nitrogen fertilizer plant or the refinery are permanently
    terminated, or if either party is subject to a bankruptcy
    proceeding, or otherwise becomes insolvent.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    Either party is entitled to assign its rights and obligations
    under the agreement to an affiliate of the assigning party, to a
    party&#146;s lenders for collateral security purposes, or to an
    entity that acquires all or substantially all of the equity or
    assets of the assigning party related to the refinery or
    fertilizer plant, as applicable, in each case subject to
    applicable consent requirements. The agreement contains an
    obligation to indemnify the other party and its affiliates
    against liability arising from breach of the agreement,
    negligence, or willful misconduct by the indemnifying party or
    its affiliates. The indemnification obligation will be reduced,
    as applicable, by amounts actually recovered by the indemnified
    party from third parties or insurance coverage. The agreement
    also contains a provision that prohibits recovery of lost
    profits or revenue, or special, incidental, exemplary, punitive
    or consequential damages from either party or certain affiliates.
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 2%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <I><FONT style="font-family: 'Times New Roman', Times">Amended
    and Restated Lease Agreement</FONT></I>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    The initial term of the existing lease agreement between us and
    the Partnership was extended through October 2017 in connection
    with the Offering. The amended and restated lease agreement also
    provides that the Partnership may terminate the lease at any
    time during the initial term by providing 180&#160;days&#146;
    prior written notice.
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 2%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <I><FONT style="font-family: 'Times New Roman', Times">Amended
    and Restated Omnibus Agreement</FONT></I>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    The omnibus agreement was amended and restated in connection
    with the Offering. The description below reflects the amended
    and restated agreement.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    Under the omnibus agreement, we have agreed not to, and will
    cause our controlled affiliates other than the Partnership not
    to, engage in, whether by acquisition or otherwise, the
    production, transportation or distribution, on a wholesale
    basis, of fertilizer in the contiguous United States, or a
    fertilizer restricted business, for so long as we and certain of
    our affiliates continue to own at least 50% of the
    Partnership&#146;s outstanding units. The restrictions do not
    apply to:
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0">

<TR>
    <TD width="4%"></TD>
    <TD width="2%"></TD>
    <TD width="94%"></TD>
</TR>

<TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    any fertilizer restricted business acquired as part of a
    business or package of assets if a majority of the value of the
    total assets or business acquired is not attributable to a
    fertilizer restricted business, as determined in good faith by
    our board of directors; however, if at any time we complete such
    an acquisition, we must, within 365&#160;days of the closing of
    the transaction, offer to sell the fertilizer-related assets to
    the Partnership for their fair market value plus any additional
    tax or other similar costs that would be required to transfer
    the fertilizer-related assets to the Partnership separately from
    the acquired business or package of assets;
</TD>
</TR>


<TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    engaging in any fertilizer restricted business subject to the
    offer to the Partnership described in the immediately preceding
    bullet point pending the Partnership&#146;s determination
    whether to accept such offer and pending the closing of any
    offers that the Partnership accepts;
</TD>
</TR>


<TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    engaging in any fertilizer restricted business if the
    Partnership has previously advised us that it has elected not to
    acquire such business;&#160;or
</TD>
</TR>


<TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    acquiring up to 9.9% of any class of securities of any publicly
    traded company that engages in any fertilizer restricted
    business.
</TD>
</TR>

</TABLE>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    Under the omnibus agreement, the Partnership has agreed not to,
    and will cause its controlled affiliates not to, engage in,
    whether by acquisition or otherwise, (i)&#160;the ownership or
    operation within the United States
</DIV>
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    <BR>
    67
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<DIV style="width: 87%; margin-left: 6%"><!-- BEGIN PAGE WIDTH -->
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<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    of any refinery with processing capacity greater than
    20,000&#160;bpd whose primary business is producing
    transportation fuels or (ii)&#160;the ownership or operation
    outside the United States of any refinery, regardless of its
    processing capacity or primary business, or a refinery
    restricted business, in either case, for so long as we and
    certain of our affiliates continue to own at least 50% of the
    Partnership&#146;s outstanding units. The restrictions will not
    apply to:
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0">

<TR>
    <TD width="4%"></TD>
    <TD width="2%"></TD>
    <TD width="94%"></TD>
</TR>

<TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    any refinery restricted business acquired as part of a business
    or package of assets if a majority of the value of the total
    assets or business acquired is not attributable to a refinery
    restricted business, as determined in good faith by the
    Partnership&#146;s general partner&#146;s board of directors;
    however, if at any time the Partnership completes such an
    acquisition, it must, within 365&#160;days of the closing of the
    transaction, offer to sell the refinery-related assets to us for
    their fair market value plus any additional tax or other similar
    costs that would be required to transfer the refinery-related
    assets to us separately from the acquired business or package of
    assets;
</TD>
</TR>


<TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    engaging in any refinery restricted business subject to the
    offer to us described in the immediately preceding bullet point
    pending our determination whether to accept such offer and
    pending the closing of any offers we accept;
</TD>
</TR>


<TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    engaging in any refinery restricted business if we have
    previously advised the Partnership that we have elected not to
    acquire or seek to acquire such business;&#160;or
</TD>
</TR>


<TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    acquiring up to 9.9% of any class of securities of any publicly
    traded company that engages in any refinery restricted business.
</TD>
</TR>

</TABLE>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    Under the omnibus agreement, the Partnership has also agreed
    that we will have a preferential right to acquire any assets or
    group of assets that do not constitute assets used in a
    fertilizer restricted business. In determining whether to
    exercise any preferential right under the omnibus agreement, we
    will be permitted to act in our sole discretion, without any
    fiduciary obligation to the Partnership or its unitholders
    whatsoever. These obligations will continue so long as we own
    the majority of the Partnership&#146;s general partner directly
    or indirectly.
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 2%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <I><FONT style="font-family: 'Times New Roman', Times">Trademark
    License Agreement</FONT></I>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    In connection with the Offering, we entered into a trademark
    license agreement with the Partnership pursuant to which we
    granted to the Partnership a non-exclusive and non-transferrable
    (without our prior written consent) license to use the CVR
    Partners and Coffeyville Resources logos in connection with its
    business. Either party can terminate the license with
    60&#160;days&#146; prior notice.
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 2%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <I><FONT style="font-family: 'Times New Roman', Times">Amended
    and Restated Registration Rights Agreement</FONT></I>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    In connection with the Offering, CRLLC, our wholly-owned
    subsidiary, entered into an amended and restated registration
    rights agreement with the Partnership, pursuant to which the
    Partnership may be required to register the sale of the
    Partnership common units CRLLC holds. Under the registration
    rights agreement, CRLLC has the right to request that the
    Partnership register the sale of common units held by CRLLC on
    six occasions, including requiring the Partnership to make
    available shelf registration statements permitting sales of
    common units into the market from time to time over an extended
    period. In addition, CRLLC and its permitted transferees have
    the ability to exercise certain piggyback registration rights
    with respect to their securities if the Partnership elects to
    register any of its equity interests. The registration rights
    agreement also includes provisions dealing with holdback
    agreements, indemnification and contribution, and allocation of
    expenses. All of the Partnership common units held by CRLLC and
    any permitted transferee will be entitled to these registration
    rights, except that the demand registration rights may only be
    transferred in whole and not in part.
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <B><FONT style="font-family: 'Times New Roman', Times">Limited
    Partnership Agreement</FONT></B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    In connection with the Offering, CVR GP, LLC and CRLLC entered
    into the second amended and restated agreement of limited
    partnership of the Partnership. The following description of
    certain terms of the
</DIV>
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    <BR>
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<DIV style="width: 87%; margin-left: 6%"><!-- BEGIN PAGE WIDTH -->
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<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    second amended and restated limited partnership agreement is
    qualified by reference to the terms of the actual partnership
    agreement, which has been filed with the SEC on a current report
    as
    <FONT style="white-space: nowrap">Form&#160;8-K.</FONT>
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 2%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <B><I><FONT style="font-family: 'Times New Roman', Times">Description
    of Partnership Interests</FONT></I></B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    The limited partnership agreement provides for two types of
    partnership interests: (1)&#160;common units representing
    limited partner interests and (2)&#160;a non-economic general
    partner interest, which is held by CVR GP, LLC, as the
    Partnership&#146;s general partner.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <I>Common units.</I>&#160;&#160;The common units represent
    limited partner interests in the Partnership and entitle holders
    to participate in partnership distributions and allocations and
    exercise the rights and privileges provided to limited partners
    under the Partnership&#146;s partnership agreement.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <I>General partner interest.</I>&#160;&#160;The general partner
    interest, which is held solely by the Partnership&#146;s general
    partner, entitles the holder to manage the business and
    operations of the Partnership, but does not entitle the holder
    to participate in Partnership distributions or allocations. The
    Partnership&#146;s general partner can be sold without the
    consent of other partners in the Partnership.
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 2%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <B><I><FONT style="font-family: 'Times New Roman', Times">Management
    of the Partnership</FONT></I></B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    The Partnership&#146;s general partner manages the
    Partnership&#146;s operations and activities as specified in the
    partnership agreement. As of December&#160;31, 2010, the board
    of directors of the general partner consisted of John J.
    Lipinski, Scott L. Lebovitz, George E. Matelich, Stanley de J.
    Osborne, John K. Rowan, Donna R. Ecton and Frank M. Muller, Jr.
    Actions by the general partner that are made in its individual
    capacity will be made by CRLLC as the sole member of the general
    partner and not by its board of directors. The general partner
    is not elected by the unitholders and is not subject to
    re-election on a regular basis in the future. The officers of
    the general partner will manage the
    <FONT style="white-space: nowrap">day-to-day</FONT>
    affairs of the Partnership&#146;s business.
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 2%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <B><I><FONT style="font-family: 'Times New Roman', Times">Cash
    Distributions by the Partnership</FONT></I></B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    The Partnership will make cash distributions to holders of
    common units pursuant to the Partnership&#146;s general
    partner&#146;s determination of the amount of available cash for
    the applicable quarter, which will then be distributed to
    holders of common units, pro rata; provided, however, that the
    partnership agreement allows the Partnership to issue an
    unlimited number of additional equity interests of equal or
    senior rank. The partnership agreement permits the Partnership
    to borrow to make distributions, but it is not required, and
    does not intend, to do so. The Partnership does not have a legal
    obligation to pay distributions in any quarter, and the amount
    of distributions paid under the Partnership&#146;s cash
    distribution policy and the decision to make any distributions
    is determined by the board of directors of the general partner.
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 2%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <B><I><FONT style="font-family: 'Times New Roman', Times">Voting
    Rights</FONT></I></B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    The partnership agreement provides that various matters require
    the approval of a &#147;unit majority.&#148; A unit majority
    requires the approval of a majority of the common units. In
    voting their units, the Partnership&#146;s general partner and
    its affiliates will have no fiduciary duty or obligation
    whatsoever to the Partnership or the limited partners, including
    any duty to act in good faith or in the best interests of the
    Partnership and its limited partners.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    The following is a summary of the vote requirements specified
    for certain matters under the partnership agreement:
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0">

<TR>
    <TD width="4%"></TD>
    <TD width="2%"></TD>
    <TD width="94%"></TD>
</TR>

<TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    <I>Issuance of additional units:</I>&#160;&#160;no approval
    right.
</TD>
</TR>


<TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    <I>Amendment of the partnership
    agreement:</I>&#160;&#160;certain amendments may be made by the
    general partner without the approval of the unitholders. Other
    amendments generally require the approval of a unit majority.
</TD>
</TR>


<TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    <I>Merger of the Partnership or the sale of all or substantially
    all of the Partnership&#146;s assets:&#160;&#160;</I>unit
    majority in certain circumstances.
</TD>
</TR>

</TABLE>
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    <BR>
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<DIV style="width: 87%; margin-left: 6%"><!-- BEGIN PAGE WIDTH -->
<!-- XBRL Pagebreak End -->

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0">

<TR>
    <TD width="4%"></TD>
    <TD width="2%"></TD>
    <TD width="94%"></TD>
</TR>

<TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    <I>Dissolution of the Partnership:</I>&#160;&#160;unit majority.
</TD>
</TR>


<TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    <I>Continuation of the Partnership upon
    dissolution:</I>&#160;&#160;unit majority.
</TD>
</TR>


<TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    <I>Withdrawal of the general partner:</I>&#160;&#160;under most
    circumstances, a unit majority, excluding common units held by
    the Partnership&#146;s general partner and its affiliates, is
    required for the withdrawal of the general partner prior to
    March&#160;31, 2021.
</TD>
</TR>


<TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    <I>Removal of the general partner:</I>&#160;&#160;not less than
    66<FONT style="vertical-align: text-top; font-size: 70%;">2</FONT>/<FONT style="font-size: 70%;">3</FONT>%
    of the outstanding units including units held by the general
    partner and its affiliates.
</TD>
</TR>


<TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    <I>Transfer of the general partner&#146;s general partner
    interest:&#160;&#160;</I>the general partner may transfer all,
    but not less than all, of its general partner interest in the
    Partnership without a vote of any unitholders to an affiliate or
    to another person (other than an individual) in connection with
    its merger or consolidation with or into, or sale of all or
    substantially all of its assets to, such person. The approval of
    a majority of the outstanding units, excluding units held by the
    general partner and its affiliates, voting as a class, is
    required in other circumstances for a transfer of the general
    partner interest to a third party prior to March&#160;31, 2021.
</TD>
</TR>


<TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    <I>Transfer of ownership interests in the general
    partner:&#160;&#160;</I>no approval required at any time.
</TD>
</TR>

</TABLE>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 2%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <B><I><FONT style="font-family: 'Times New Roman', Times">Call
    Right</FONT></I></B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    If at any time the general partner and its affiliates own more
    than 80% of the then-issued and outstanding limited partner
    interests of any class, the general partner will have the right,
    which it may assign in whole or in part to any of its affiliates
    or to the Partnership, to acquire all, but not less than all, of
    the limited partner interests of the class held by unaffiliated
    persons, as of a record date to be selected by the general
    partner, on at least 10 but not more than 60&#160;days&#146;
    notice. The purchase price in the event of such an acquisition
    will be the greater of (1)&#160;the highest price paid by the
    general partner or any of its affiliates for any limited partner
    interests of the class purchased within the 90&#160;days
    preceding the date on which the general partner first mails
    notice of its election to purchase those limited partner
    interests and (2)&#160;the average of the daily closing prices
    of the limited partner interests over the 20 trading days
    preceding the date three days before notice of exercise of the
    call right is first mailed.
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 2%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <B><I><FONT style="font-family: 'Times New Roman', Times">Conflicts
    of Interest</FONT></I></B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    Under the partnership agreement the general partner will not be
    in breach of its obligations under the partnership agreement or
    its duties to the Partnership or its unitholders (including us)
    if the resolution of a conflict of interest is either
    (1)&#160;approved by the conflicts committee of the board of
    directors of the general partner, although the general partner
    is not obligated to seek such approval, (2)&#160;approved by the
    vote of a majority of the outstanding common units, excluding
    any common units owned by the general partner or any of its
    affiliates, although the general partner is not obligated to
    seek such approval, (3)&#160;on terms no less favorable to the
    Partnership than those generally being provided to or available
    from unrelated third parties; or (4)&#160;fair and reasonable to
    the Partnership, taking into account the totality of the
    relationships between the parties involved, including other
    transactions that may be particularly favorable or advantageous
    to the Partnership.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    In addition to the provisions described above, the partnership
    agreement contains provisions that restrict the remedies
    available to the Partnership&#146;s unitholders for actions that
    might otherwise constitute breaches of fiduciary duty. For
    example:
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0">

<TR>
    <TD width="4%"></TD>
    <TD width="2%"></TD>
    <TD width="94%"></TD>
</TR>

<TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    The partnership agreement permits the general partner to make a
    number of decisions in its individual capacity, as opposed to
    its capacity as general partner, thereby entitling the general
    partner to consider only the interests and factors that it
    desires and imposes no duty or obligation on the general partner
    to give any consideration to any interest of, or factors
    affecting, the Partnership, its affiliates, any limited partner
    or the common unitholders.
</TD>
</TR>

</TABLE>
<!-- XBRL Pagebreak Begin -->

<P align="center" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <BR>
    70
</DIV><!-- END PAGE WIDTH -->
<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always"><A HREF="#Y90732tocpage">Table of Contents</A></H5><P>

<DIV style="width: 87%; margin-left: 6%"><!-- BEGIN PAGE WIDTH -->
<!-- XBRL Pagebreak End -->

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0">

<TR>
    <TD width="4%"></TD>
    <TD width="2%"></TD>
    <TD width="94%"></TD>
</TR>

<TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    The partnership agreement provides that the general partner
    shall not have any liability to the Partnership or its
    unitholders for decisions made in its capacity as general
    partner so long as it acted in good faith, meaning it believed
    that the decision was in the best interests of the Partnership.
</TD>
</TR>


<TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    The partnership agreement generally provides that affiliated
    transactions and resolutions of conflicts of interest not
    approved by the conflicts committee of the board of directors of
    the general partner and not involving a vote of unitholders must
    be on terms no less favorable to the Partnership than those
    generally being provided to or available from unrelated third
    parties or be &#147;fair and reasonable&#148; to the
    Partnership, as determined by the general partner in good faith
    and that, in determining whether a transaction or resolution is
    &#147;fair and reasonable,&#148; the general partner may
    consider the totality of the relationships between the parties
    involved, including other transactions that may be particularly
    advantageous or beneficial to the Partnership.
</TD>
</TR>


<TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    The partnership agreement provides that the general partner and
    its officers and directors will not be liable for monetary
    damages to the Partnership or its limited partners for any acts
    or omissions unless there has been a final and non-appealable
    judgment entered by a court of competent jurisdiction
    determining that the general partner or its officers or
    directors acted in bad faith or engaged in fraud or willful
    misconduct, or, in the case of a criminal matter, acted with
    knowledge that the conduct was criminal.
</TD>
</TR>


<TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    The partnership agreement provides that in resolving conflicts
    of interest, it will be presumed that in making its decision,
    the general partner or its conflicts committee acted in good
    faith and in any proceeding brought by or on behalf of any
    limited partner or the Partnership, the person bringing or
    prosecuting such proceeding will have the burden of overcoming
    such presumption.
</TD>
</TR>

</TABLE>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    The partnership agreement contains various provisions modifying
    and restricting the fiduciary duties that might otherwise be
    owed by the general partner. The Partnership has adopted these
    provisions to allow the Partnership&#146;s general partner or
    its affiliates to engage in transactions with the Partnership
    that would otherwise be prohibited by state law fiduciary
    standards and to take into account the interests of other
    parties in addition to the Partnership&#146;s interests when
    resolving conflicts of interest. Without such modifications,
    such transactions could result in violations of the
    Partnership&#146;s general partner&#146;s state law fiduciary
    duty standards.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0">

<TR>
    <TD width="4%"></TD>
    <TD width="2%"></TD>
    <TD width="94%"></TD>
</TR>

<TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    Fiduciary duties are generally considered to include an
    obligation to act in good faith and with due care and loyalty.
    The duty of care, in the absence of a provision in a partnership
    agreement providing otherwise, would generally require a general
    partner to act for the partnership in the same manner as a
    prudent person would act on his own behalf. The duty of loyalty,
    in the absence of a provision in a partnership agreement
    providing otherwise, would generally prohibit a general partner
    of a Delaware limited partnership from taking any action or
    engaging in any transaction where a conflict of interest is
    present.
</TD>
</TR>


<TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    The partnership agreement contains provisions that waive or
    consent to conduct by the Partnership&#146;s general partner and
    its affiliates that might otherwise raise issues as to
    compliance with fiduciary duties or applicable law. For example,
    the partnership agreement provides that when the general partner
    is acting in its capacity as a general partner, as opposed to in
    its individual capacity, it must act in &#147;good faith&#148;
    and will not be subject to any other standard under applicable
    law. In addition, when the general partner is acting in its
    individual capacity, as opposed to in its capacity as a general
    partner, it may act without any fiduciary obligation to the
    Partnership or the unitholders whatsoever. These contractual
    standards reduce the obligations to which the Partnership&#146;s
    general partner would otherwise be held.
</TD>
</TR>


<TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    The partnership agreement generally provides that affiliated
    transactions and resolutions of conflicts of interest not
    involving a vote of unitholders and that are not approved by the
    conflicts committee of the board of directors of the
    Partnership&#146;s general partner must be (1)&#160;on terms no
    less favorable to the Partnership than those generally being
    provided to or available from unrelated third parties or
    (2)&#160;&#147;fair and reasonable&#148; to the Partnership,
    taking into account the totality of the relationships between
    the parties involved (including other transactions that may be
    particularly favorable or advantageous to the Partnership).
</TD>
</TR>

</TABLE>
<!-- XBRL Pagebreak Begin -->

<P align="center" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <BR>
    71
</DIV><!-- END PAGE WIDTH -->
<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always"><A HREF="#Y90732tocpage">Table of Contents</A></H5><P>

<DIV style="width: 87%; margin-left: 6%"><!-- BEGIN PAGE WIDTH -->
<!-- XBRL Pagebreak End -->

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0">

<TR>
    <TD width="4%"></TD>
    <TD width="2%"></TD>
    <TD width="94%"></TD>
</TR>

<TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    If the Partnership&#146;s general partner does not seek approval
    from the conflicts committee of its board of directors or the
    common unitholders and its board of directors determines that
    the resolution or course of action taken with respect to the
    conflict of interest satisfies either of the standards set forth
    in the bullet point above, then it will be presumed that, in
    making its decision, the board of directors of the general
    partner, which may include board members affected by the
    conflict of interest, acted in good faith and in any proceeding
    brought by or on behalf of any limited partner or the
    partnership, the person bringing or prosecuting such proceeding
    will have the burden of overcoming such presumption. These
    standards reduce the obligations to which the Partnership&#146;s
    general partner would otherwise be held.
</TD>
</TR>


<TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    Delaware law generally provides that a limited partner may
    institute legal action on behalf of the partnership to recover
    damages from a third party where a general partner has refused
    to institute the action or where an effort to cause a general
    partner to do so is not likely to succeed. These actions include
    actions against a general partner for breach of its fiduciary
    duties or of our partnership agreement. In addition, the
    statutory or case law of some jurisdictions may permit a limited
    partner to institute legal action on behalf of it and all other
    similarly situated limited partners to recover damages from a
    general partner for violations of its fiduciary duties to the
    limited partners.
</TD>
</TR>


<TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    In addition to the other more specific provisions limiting the
    obligations of the Partnership&#146;s general partner, the
    partnership agreement further provides that the
    Partnership&#146;s general partner and its officers and
    directors will not be liable for monetary damages to the
    Partnership or its limited partners for errors of judgment or
    for any acts or omissions unless there has been a final and
    non-appealable judgment by a court of competent jurisdiction
    determining that the general partner or its officers and
    directors acted in bad faith or engaged in fraud or willful
    misconduct, or, in the case of a criminal matter, acted with
    knowledge that such person&#146;s conduct was unlawful.
</TD>
</TR>

</TABLE>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 2%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <B><I><FONT style="font-family: 'Times New Roman', Times">Distributions
    of the Proceeds of the Sale of the General Partner and Incentive
    Distribution Rights by Coffeyville Acquisition III</FONT></I></B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    Coffeyville Acquisition&#160;III LLC (&#147;CA&#160;III&#148;),
    the owner of the general partner (and the associated incentive
    distribution rights) immediately prior to the Offering, is owned
    by the Goldman Sachs Funds, the Kelso Funds, a former board
    member, our executive officers and other members of our
    management. As described above under &#147;Amended and Restated
    Contribution, Conveyance and Assumption Agreement&#148;), in
    connection with the Offering, the general partner sold the
    incentive distribution rights to the Partnership for
    $26&#160;million, and CA&#160;III sold CVR GP, LLC to CRLLC.
    CA&#160;III distributed the proceeds of the sale of CVR GP, LLC
    and the incentive distribution rights to its members pursuant to
    its limited liability company agreement. Each of the entities
    and individuals named below was entitled to receive the
    following approximate amounts in respect of their common units
    and override units in CA&#160;III:
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<TABLE border="0" width="100%" align="center" cellpadding="0" cellspacing="0" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
<!-- Table Width Row BEGIN -->
<TR style="font-size: 1pt" valign="bottom">
    <TD width="81%">&nbsp;</TD>	<!-- colindex=01 type=maindata -->
    <TD width="2%">&nbsp;</TD>	<!-- colindex=02 type=gutter -->
    <TD width="8%" align="right">&nbsp;</TD>	<!-- colindex=02 type=lead -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=02 type=body -->
    <TD width="8%" align="left">&nbsp;</TD>	<!-- colindex=02 type=hang1 -->
</TR>
<!-- Table Width Row END -->
<!-- TableOutputHead -->
<TR style="font-size: 8pt" valign="bottom" align="center">
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom">
    <B>Amount to be<BR>
    </B>
</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom" align="center">
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom">
    <B>Distributed by CA&#160;III<BR>
    </B>
</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom" align="center">
<TD nowrap align="left" valign="bottom">
<DIV style="border-bottom: 1px solid #000000; width: 1%; padding-bottom: 1px">
    <B>Entity/Individual</B>
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom" style="border-bottom: 1px solid #000000">
    <B>(In millions)</B>
</TD>
</TR>
<TR style="line-height: 3pt; font-size: 1pt">
<TD>&nbsp;
</TD>
</TR>
<!-- TableOutputBody -->
<TR valign="bottom" style="background: #CCEEFF">
<TD align="left" valign="bottom">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    The Goldman Sachs Funds
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    11.7
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="bottom">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    The Kelso Funds
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    11.5
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD align="left" valign="bottom">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    John J. Lipinski
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    1.1
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="bottom">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    Stanley A. Riemann
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    0.4
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD align="left" valign="bottom">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    Edmund S. Gross
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    0.1
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="bottom">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    Robert W. Haugen
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    0.1
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD align="left" valign="bottom">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    All management members, as a group
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    2.4
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="bottom">
<DIV style="text-indent: -10pt; margin-left: 20pt">
    Total distributions
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    26.0
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
</TABLE>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">

</DIV>
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    <BR>
    72
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<DIV style="width: 87%; margin-left: 6%"><!-- BEGIN PAGE WIDTH -->
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<A name='Y90732117'>
<DIV style="margin-top: 18pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <B><FONT style="font-family: 'Times New Roman', Times">AUDIT
    COMMITTEE REPORT</FONT></B>
</DIV>
</A>
<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    The audit committee consists of the following members of the
    Board: Messrs.&#160;Mark E. Tomkins (chairman), C. Scott Hobbs
    and Steve A. Nordaker. Our Board has determined that
    Mr.&#160;Tomkins qualifies as an &#147;audit committee financial
    expert.&#148; Additionally, our Board has determined that each
    member of the audit committee, including Mr.&#160;Tomkins, is
    &#147;financially literate&#148; under the requirements of the
    NYSE. Our Board has also determined that all three members of
    the audit committee are independent under current NYSE
    independence requirements and SEC rules. The audit committee
    operates under a written charter adopted by our Board. A copy of
    this charter is available at <U>www.cvrenergy.com</U> and is
    available in print to any stockholder who requests it by writing
    to CVR Energy, Inc., at 2277 Plaza Drive, Suite&#160;500, Sugar
    Land, Texas 77479, Attention: Senior Vice President, General
    Counsel and Secretary.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    Management is responsible for the preparation, presentation and
    integrity of our financial statements, accounting and financial
    reporting principles and the establishment and effectiveness of
    internal controls and procedures designed to assure compliance
    with accounting standards and applicable laws and regulations.
    The Company&#146;s independent registered public accounting
    firm, KPMG LLP (&#147;KPMG&#148;), is responsible for performing
    an independent audit of the Company&#146;s consolidated
    financial statements in accordance with the standards of the
    Public Company Accounting Oversight Board (United States);
    expressing an opinion, based on their audit, as to whether the
    financial statements fairly present, in all material respects,
    the financial position, results of operations and cash flows of
    the Company in conformity with generally accepted accounting
    principles; and auditing management&#146;s assessment of the
    effectiveness of internal control over financial reporting. The
    audit committee&#146;s responsibility is to monitor and oversee
    these processes. However, none of the members of the audit
    committee is professionally engaged in the practice of
    accounting or auditing nor are any of the members of the audit
    committee experts in those fields. The audit committee relies
    without independent verification on the information provided to
    it and on the representations made by management and the
    independent auditors.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    The audit committee of the Board met eleven times during 2010.
    The audit committee meetings were designed, among other things,
    to facilitate and encourage communication among the audit
    committee, management, the internal auditors and KPMG. The audit
    committee discussed with the Company&#146;s internal auditors
    and KPMG the overall scope and plans for their respective
    audits. The audit committee met with KPMG, with and without
    management present, to discuss the results of its examination
    and evaluation of the Company&#146;s internal controls.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    The audit committee has reviewed and discussed the audited
    consolidated financial statements contained in the
    Company&#146;s Annual Report on
    <FONT style="white-space: nowrap">Form&#160;10-K</FONT>
    for the year ended December&#160;31, 2010 with management and
    KPMG. The audit committee also discussed with KPMG matters
    required to be discussed with audit committees under generally
    accepted auditing standards, including, among other things,
    matters related to the conduct of the audit of the
    Company&#146;s consolidated financial statements and the matters
    required to be discussed by Statement on Auditing Standards
    No.&#160;61 (Communication with Audit Committees), as amended,
    supplemented or superseded, as adopted by the Public Company
    Accounting Oversight Board. KPMG gave us its opinion, and
    management represented, that the Company prepared its
    consolidated financial statements in accordance with generally
    accepted accounting principles.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    The audit committee has received the written disclosures and the
    letter from the independent accountant required by applicable
    requirements of the Public Company Accounting Oversight Board
    regarding the independent accountant&#146;s communications with
    the audit committee concerning independence and has discussed
    with the independent accountant the independent
    accountant&#146;s independence.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    When determining KPMG&#146;s independence, we considered whether
    its provision of services to the Company beyond those rendered
    in connection with its audit of the Company&#146;s consolidated
    financial statements and reviews of the Company&#146;s
    consolidated financial statements included in the Company&#146;s
    Quarterly Reports on
    <FONT style="white-space: nowrap">Form&#160;10-Q</FONT>
    was compatible with maintaining its independence. The audit
    committee also reviewed, among other things, the audit and
    non-audit services performed by and the amount of fees paid for
    such services to, KPMG.
</DIV>
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    <BR>
    73
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<DIV style="width: 87%; margin-left: 6%"><!-- BEGIN PAGE WIDTH -->
<!-- XBRL Pagebreak End -->

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    Based upon the review and discussions referred to above, we
    recommended to the Board and the Board has approved, that the
    Company&#146;s audited financial statements be included in the
    2010
    <FONT style="white-space: nowrap">Form&#160;10-K.</FONT>
    The audit committee also approved the engagement of KPMG as the
    Company&#146;s independent auditors for 2011.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    The audit committee has been advised by KPMG that neither it nor
    any of its members has any financial interest, direct or
    indirect, in any capacity in the Company or its subsidiaries.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    This report is respectively submitted by the audit committee.
</DIV>

<DIV style="margin-top: 24pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 49%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <B>Audit Committee</B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 49%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    Mark E. Tomkins, Chairman<BR>
    C. Scott Hobbs<BR>
    Steve A. Nordaker
</DIV>
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    <BR>
    74
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<DIV style="width: 87%; margin-left: 6%"><!-- BEGIN PAGE WIDTH -->
<!-- XBRL Pagebreak End -->

<A name='Y90732118'>
<DIV style="margin-top: 18pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <B><FONT style="font-family: 'Times New Roman', Times">FEES PAID
    TO THE INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM</FONT></B>
</DIV>
</A>
<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    For the years ended December&#160;31, 2010 and 2009,
    professional services were performed by KPMG for the Company.
    The following is a description of such services and the fees
    billed by KPMG in relation thereto.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<TABLE border="0" width="100%" align="center" cellpadding="0" cellspacing="0" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
<!-- Table Width Row BEGIN -->
<TR style="font-size: 1pt" valign="bottom">
    <TD width="75%">&nbsp;</TD>	<!-- colindex=01 type=maindata -->
    <TD width="2%">&nbsp;</TD>	<!-- colindex=02 type=gutter -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=02 type=lead -->
    <TD width="8%" align="right">&nbsp;</TD>	<!-- colindex=02 type=body -->
    <TD width="1%" align="left">&nbsp;</TD>	<!-- colindex=02 type=hang1 -->
    <TD width="3%">&nbsp;</TD>	<!-- colindex=03 type=gutter -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=03 type=lead -->
    <TD width="8%" align="right">&nbsp;</TD>	<!-- colindex=03 type=body -->
    <TD width="1%" align="left">&nbsp;</TD>	<!-- colindex=03 type=hang1 -->
</TR>
<!-- Table Width Row END -->
<!-- TableOutputHead -->
<TR style="font-size: 8pt" valign="bottom" align="center">
<TD nowrap align="left" valign="bottom">
<DIV style="border-bottom: 1px solid #000000; width: 1%; padding-bottom: 1px">
    <B>Type of Fees</B>
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="center" valign="bottom" style="border-bottom: 1px solid #000000">
    <B>2010</B>
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="center" valign="bottom" style="border-bottom: 1px solid #000000">
    <B>2009</B>
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR style="line-height: 3pt; font-size: 1pt">
<TD>&nbsp;
</TD>
</TR>
<!-- TableOutputBody -->
<TR valign="bottom" style="background: #CCEEFF">
<TD nowrap align="left" valign="bottom">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    Audit Fees(1)
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    3,063,000
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    1,860,000
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="bottom">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    Audit-Related Fees(2)
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    65,000
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    94,000
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD nowrap align="left" valign="bottom">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    Tax Fees(3)
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    100,000
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    212,000
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="bottom">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    All Other Fees
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    &#151;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    &#151;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="font-size: 1pt">
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD align="left" valign="bottom">
<DIV style="text-indent: -10pt; margin-left: 20pt">
    Total Fees Billed
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    3,228,000
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    2,166,000
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="font-size: 1pt">
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
</TABLE>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">

</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV style="font-size: 1pt; margin-left: 0%; width: 13%;  align: left; border-bottom: 1pt solid #000000"></DIV>

<DIV style="margin-top: 3pt; font-size: 1pt">&nbsp;</DIV>



<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">

<TR>
    <TD width="2%"></TD>
    <TD width="1%"></TD>
    <TD width="97%"></TD>
</TR>

<TR>
    <TD align="right" valign="top">
    (1) </TD>
    <TD></TD>
    <TD valign="bottom">
    Audit Fees consist of fees for the audit of the Company&#146;s
    consolidated annual financial statements filed with the SEC,
    quarterly reviews of the financial statements included in the
    Company&#146;s quarterly reports on
    <FONT style="white-space: nowrap">Form&#160;10-Q,</FONT>
    attestation of management&#146;s assessment of internal control,
    as required by Section&#160;404 of the Sarbanes-Oxley Act,
    audits performed as part of registration statement filings of
    the Company&#146;s affiliate, CVR Partners, LP, and consents,
    comfort letters and the review of documents filed with the SEC.
    The fees for 2010 included approximately $1,204,000 associated
    with the filing of the registration statement of CVR Partners
    and the associated audits of the annual periods for 2010, 2009
    and 2008 with no amounts being incurred during 2009.</TD>
</TR>


<TR style="line-height: 3pt; font-size: 1pt"><TD>&nbsp;</TD></TR>

<TR>
    <TD align="right" valign="top">
    (2) </TD>
    <TD></TD>
    <TD valign="bottom">
    Audit-Related Fees consist of a subsidiary financial statement
    audit and agreed upon procedures performed for statutory
    reporting.</TD>
</TR>


<TR style="line-height: 3pt; font-size: 1pt"><TD>&nbsp;</TD></TR>

<TR>
    <TD align="right" valign="top">
    (3) </TD>
    <TD></TD>
    <TD valign="bottom">
    Tax Fees consist of fees for general income tax consulting and
    tax compliance.</TD>
</TR>

</TABLE>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    The audit committee has considered whether the non-audit
    services provided by KPMG, including the services rendered in
    connection with income tax calculations, were compatible with
    maintaining KPMG&#146;s independence and has determined that the
    nature and substance of the limited non-audit services did not
    impair the status of KPMG as the Company&#146;s independent
    registered public accounting firm.
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <B><FONT style="font-family: 'Times New Roman', Times">Audit
    Committee&#146;s Pre-Approval Policies and Procedures</FONT></B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    All of the services performed by the independent auditor in 2010
    were pre-approved in accordance with the pre-approval policy and
    procedures adopted by the Audit Committee. Our audit committee
    charter, among other things, requires the audit committee to
    approve in advance all audit and permitted non-audit services
    provided by our independent registered public accounting firm
    and also requires the audit committee to establish periodically
    and to approve in advance the fee levels for all services
    performed by the independent auditor. The audit committee has
    also authorized any audit committee member to pre-approve audit,
    audit-related, tax and other non-audit services up to $100,000,
    provided that the committee member shall timely report to the
    full committee each specific service pre-approved by them with
    copies of all supporting documentation.
</DIV>
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    <BR>
    75
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<DIV style="width: 87%; margin-left: 6%"><!-- BEGIN PAGE WIDTH -->
<!-- XBRL Pagebreak End -->

<A name='Y90732119'>
<DIV style="margin-top: 18pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <B><FONT style="font-family: 'Times New Roman', Times">STOCKHOLDER
    PROPOSALS</FONT></B>
</DIV>
</A>
<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    You may submit proposals for consideration at future annual
    meetings. For a stockholder proposal to be considered for
    inclusion in our proxy statement for the annual meeting for
    2012, in general, the Secretary must receive the written
    proposal at the address below no later than December&#160;20,
    2011. Such proposals must meet the requirements set forth in our
    by-laws. Such proposals also must comply with SEC regulations
    under
    <FONT style="white-space: nowrap">Rule&#160;14a-8</FONT>
    regarding the inclusion of stockholder proposals in
    company-sponsored proxy materials.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    For a stockholder proposal that is intended to be presented at
    an annual meeting but not presented to us for inclusion in our
    proxy statement under
    <FONT style="white-space: nowrap">Rule&#160;14a-8,</FONT>
    in general, the stockholder must give notice to the Secretary no
    later than December&#160;20, 2011 and meet the requirements set
    forth in our by-laws. However, if the date of our annual meeting
    for 2012 is held more than 30&#160;days before or after
    May&#160;18, 2012, then the stockholder&#146;s notice, in order
    to be considered timely, must be received by the Secretary not
    later than the later of the close of business on
    February&#160;18, 2012 or the tenth day following the day on
    which notice of the date of the 2012 annual meeting was mailed
    or public disclosure of such date was made.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    Stockholders can suggest director candidates for consideration
    by writing to the attention of the General Counsel at the
    address below. Stockholders should provide the candidate&#146;s
    name, biographical data, qualifications and the candidate&#146;s
    written consent to being named as a nominee in our Proxy
    Statement and to serve as a director, if elected. Stockholders
    should also include the information that would be required to be
    disclosed in the solicitation of proxies for election of
    directors under the federal securities laws. The nominating and
    corporate governance committee may require any nominee to
    furnish any other information, within reason, that may be needed
    to determine the eligibility of the candidate. See
    &#147;Corporate Governance&#160;&#151; Director
    Qualifications&#148; above.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    To nominate an individual for election at our annual meeting for
    2012, the stockholder must give timely notice to the Secretary
    in accordance with our by-laws, which, in general, require that
    the notice be received by the Secretary no later than
    December&#160;20, 2011, unless the date of the stockholder
    meeting is moved more than 30&#160;days before or after
    May&#160;18, 2012, then the nomination must be must be received
    by the Secretary not later than the later of the close of
    business on February&#160;18, 2012 or the tenth day following
    the day on which notice of the date of the 2012 annual meeting
    was mailed or public disclosure of such date was made.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    If the number of directors to be elected at the 2012 annual
    meeting will be increased and there is no public announcement
    naming the nominees for the additional directorships prior to
    February&#160;8, 2012, a stockholder&#146;s notice will be
    considered timely with respect to the nominees for the
    additional directorships if it is received by the Secretary not
    later than the close of business on the tenth day after the day
    on which such public announcement is first made.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    Proponents must submit stockholder proposals and recommendations
    for nomination as a director in writing to the following address:
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <FONT style="font-family: 'Times New Roman', Times">CVR Energy,
    Inc.<BR>
    2277 Plaza Drive, Suite&#160;500<BR>
    Sugar Land, Texas 77479<BR>
    Attention: Senior Vice President, General Counsel and Secretary
    </FONT>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    The Senior Vice President, General Counsel and Secretary will
    forward the proposals and recommendations to the nominating and
    corporate governance committee for consideration.
</DIV>
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    <BR>
    76
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<DIV style="width: 87%; margin-left: 6%"><!-- BEGIN PAGE WIDTH -->
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<A name='Y90732120'>
<DIV style="margin-top: 18pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <B><FONT style="font-family: 'Times New Roman', Times">INCORPORATION
    BY REFERENCE</FONT></B>
</DIV>
</A>
<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    To the extent that this Proxy Statement is incorporated by
    reference into any other filing by CVR Energy, Inc. under the
    Securities Act of 1933, as amended, or the Exchange Act, the
    sections of this Proxy Statement entitled &#147;Compensation
    Committee Report,&#148; and &#147;Audit Committee Report&#148;
    (to the extent permitted by the rules of the SEC) will not be
    deemed incorporated unless specifically provided otherwise in
    such filing. Information contained on or connected to our
    website is not incorporated by reference into this Proxy
    Statement and should not be considered part of this Proxy
    Statement or any other filing that we make with the SEC.
</DIV>

<A name='Y90732121'>
<DIV style="margin-top: 18pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <B><FONT style="font-family: 'Times New Roman', Times">OTHER
    MATTERS</FONT></B>
</DIV>
</A>
<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    We do not know of any other matters that will be considered at
    the Annual Meeting. However, if any other proper business should
    come before the meeting, the persons named in the proxy card
    will have discretionary authority to vote according to their
    best judgment to the extent permitted by applicable law.
</DIV>

<DIV style="margin-top: 24pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 49%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    For the Board of Directors,
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 49%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <IMG src="y90732y9073203.gif" alt="-s- Edmund S. Gross"> <BR>
    Edmund S. Gross<BR>
    Senior Vice President, General Counsel and Secretary<BR>
    April&#160;20, 2011
</DIV>
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    <BR>
    77
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<DIV style="width: 87%; margin-left: 6%"><!-- BEGIN PAGE WIDTH -->
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<A name='Y90732122'>
<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="right" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <B><FONT style="font-family: 'Times New Roman', Times">Appendix
    A</FONT></B>
</DIV>
</A>
<DIV style="margin-top: 18pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <B><FONT style="font-family: 'Times New Roman', Times">CVR
    ENERGY, INC.</FONT></B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <B>PEFORMANCE INCENTIVE PLAN</B>
</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <B>(effective March&#160;30, 2011)</B>
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

<TR>
    <TD width="3%"></TD>
    <TD width="97%"></TD>
</TR>

<TR valign="top">
    <TD>
    <B><FONT style="font-family: 'Times New Roman', Times">1.&#160;&#160;</FONT></B>
</TD>
    <TD>
    <B><FONT style="font-family: 'Times New Roman', Times">Purpose</FONT></B>
</TD>
</TR>

</TABLE>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    The purpose of the Performance Incentive Plan is to enhance the
    Company&#146;s ability to attract, motivate, reward and retain
    employees, to strengthen their commitment to the success of the
    Company and to align their interests with those of the
    Company&#146;s stockholders by providing additional compensation
    to designated employees of the Company based on the achievement
    of performance objectives. To this end, the Performance
    Incentive Plan provides a means of annually rewarding
    participants primarily based on the performance of the Company
    and its Operating Units. The adoption of this Plan as it relates
    to Covered Officers is subject to the approval of the
    stockholders of the Company.
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

<TR>
    <TD width="3%"></TD>
    <TD width="97%"></TD>
</TR>

<TR valign="top">
    <TD>
    <B><FONT style="font-family: 'Times New Roman', Times">2.&#160;&#160;</FONT></B>
</TD>
    <TD>
    <B><FONT style="font-family: 'Times New Roman', Times">Definitions</FONT></B>
</TD>
</TR>

</TABLE>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    (a)&#160;<I>&#147;<U>Award</U>&#148;</I> shall mean the
    incentive award earned by a Participant under the Plan for any
    Performance Period.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    (b)&#160;<I>&#147;<U>Base Salary</U>&#148;</I> shall mean the
    Participant&#146;s annual base salary actually paid by the
    Company and received by the Participant during the applicable
    Performance Period. Annual base salary does not include
    (i)&#160;Awards under the Plan, (ii)&#160;long-term incentive
    awards, (iii)&#160;signing bonuses or any similar bonuses,
    (iv)&#160;cash payments received pursuant to the Company&#146;s
    Retirement Savings Plan, (v)&#160;imputed income from such
    programs as executive life insurance, or (vi)&#160;nonrecurring
    earnings such as moving expenses, and is based on salary
    earnings before reductions for such items as contributions under
    Section&#160;401(k) of the Internal Revenue Code of 1986, as
    amended.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    (c)&#160;<I>&#147;Board&#148; </I>shall mean the Board of
    Directors of the Company.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    (d)&#160;<I>&#147;CEO&#148; </I>shall mean the Chief Executive
    Officer of the Company.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    (e)&#160;<I>&#147;Code&#148; </I>shall mean the Internal Revenue
    Code of 1986, as amended.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    (f)&#160;<I>&#147;<U>Committee</U>&#148;</I> shall mean the
    Compensation Committee of the Board; <U>provided</U>,
    <U>however</U>, that with respect to Employees who are not
    Covered Officers, the Compensation Committee may delegate to the
    CEO the authority and responsibility to administer the Plan to
    the same extent as the Compensation Committee (or to such lesser
    extent as the Compensation Committee may provide) and if the
    Compensation Committee so delegates its authority and
    responsibility, references herein to the Committee shall be
    deemed to refer to the CEO to the extent such authority and
    responsibility has been so delegated.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    (g)&#160;<I>&#147;<U>Company</U>&#148;</I> shall mean CVR
    Energy, Inc., its successors and assigns.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    (h)&#160;<I>&#147;<U>Covered Officer</U>&#148;</I> shall mean,
    for any Performance Period, an Employee who (i)&#160;as of the
    beginning of the Performance Period is an officer subject to
    Section&#160;16 of the 1934&#160;Act, and (ii)&#160;prior to
    determining Target Awards for the Performance Period pursuant to
    Section&#160;5(a) of the Plan, the Committee designates as a
    Covered Officer for purposes of this Plan. If the Committee does
    not make the designation in clause&#160;(ii) for a Performance
    Period, all Employees described in clause&#160;(i) shall be
    deemed to be Covered Officers for purposes of this Plan.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    (i)&#160;<I>&#147;<U>Disability</U>&#148;</I> shall mean
    permanent disability, as provided in the Company&#146;s
    long-term disability plan.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    (j)&#160;<I>&#147;<U>Effective Date</U>&#148;</I> shall mean
    March&#160;30, 2011.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    (k)&#160;<I>&#147;<U>Employee</U>&#148;</I> shall mean any
    person (including an officer) employed by the Company or any of
    its Subsidiaries on a full-time salaried basis.
</DIV>
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    <BR>
    A-1
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<DIV style="width: 87%; margin-left: 6%"><!-- BEGIN PAGE WIDTH -->
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<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    (l)&#160;<I>&#147;<U>1934&#160;Act</U>&#148;</I> shall mean the
    Securities Exchange Act of 1934, as amended.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    (m)&#160;<I>&#147;<U>Operating Unit</U>&#148;, for any
    Performance Period, shall mean a division, Subsidiary, group,
    product line or product line grouping for which an income
    statement reflecting sales and operating income is produced.</I>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    (n)&#160;<I>&#147;<U>Other Performance Measures</U>&#148;</I>
    for any Performance Period, shall mean with respect to
    Participants (other than Covered Officers) any financial or
    non-financial performance measures, other than Performance
    Objectives, that the Committee may determine.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    (o)&#160;<I>&#147;<U>Participant</U>&#148;, for any Performance
    Period, shall mean an Employee selected to participate in the
    Plan for such Performance Period.</I>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    (p)&#160;<I>&#147;<U>Performance-Based
    Compensation</U>&#148;</I> shall mean any Award that is intended
    to constitute &#147;performance based compensation&#148; within
    the meaning of Section&#160;162(m)(4)(C) of the Code and the
    regulations promulgated thereunder.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    (q)&#160;<I>&#147;<U>Performance Objectives</U>&#148;</I> for
    any Performance Period, may be expressed in terms of
    (i)&#160;stock price, (ii)&#160;earnings per share,
    (iii)&#160;operating income, (iv)&#160;return on equity or
    assets, (v)&#160;operating cash flow, (vi)&#160;free cash flow
    (vii)&#160;EBITDA, (viii)&#160;revenues, (ix)&#160;overall
    revenue or sales growth, (x)&#160;expense reduction or
    management, (xi)&#160;market position, (xii)&#160;total
    shareholder return, (xiii)&#160;return on investment,
    (xiv)&#160;earnings before interest and taxes (EBIT),
    (xv)&#160;net income, (xvi)&#160;pre-tax income,
    (xvii)&#160;return on net assets, (xviii)&#160;economic value
    added, (xix)&#160;shareholder value added, (xx)&#160;cash flow
    return on investment, (xxi)&#160;net operating profit,
    (xxii)&#160;net operating profit after tax, (xxiii)&#160;return
    on capital, (xxiv)&#160;return on invested capital,
    (xxv)&#160;gross margin (per barrel), (xxvi)&#160;operational
    costs (per barrel), (xxvii)&#160;cost reductions;
    (xxviii)&#160;cost ratios; (xxix)&#160;reportable air emissions;
    (xxx)&#160;OSHA-recordable personal injuries;
    (xxxi)&#160;facility reliability measured through the processing
    of crude oil, fertilizer components
    <FONT style="white-space: nowrap">and/or</FONT> other
    measures relating to the operation of facilities,
    (xxxii)&#160;process safety incidents or (xxxiii)&#160;any
    combination, including one or more ratios, of the foregoing.
    Performance Objectives may be expressed as a combination of
    Company
    <FONT style="white-space: nowrap">and/or</FONT>
    Operating Unit performance goals and may be absolute or relative
    (to prior performance or to the performance of one or more other
    entities or external indices), may be expressed in terms of a
    progression within a specified range and may be expressed
    subject to specified adjustments.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    (r)&#160;<I>&#147;<U>Performance Period</U>&#148;</I> shall mean
    the fiscal year of the Company or such time period designated by
    the Committee at the time that Performance Objectives
    <FONT style="white-space: nowrap">and/or</FONT> Other
    Performance Measures are established and during which the
    performance of the Company
    <FONT style="white-space: nowrap">and/or</FONT>
    Operating Units will be measured.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    (s)&#160;<I>&#147;<U>Person</U>&#148;</I> shall mean a person
    within the meaning of Sections&#160;13(d) and 14(d) of the
    1934&#160;Act.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    (t)&#160;<I>&#147;<U>Personal Performance Percentage</U>&#148;,
    shall mean, with respect to Participants (other than Covered
    Officers) for any Performance Period, the percentage based on
    the Participant&#146;s personal performance, as determined in
    accordance with Section&#160;5(e) of the Plan.</I>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    (u)&#160;<I>&#147;<U>Plan</U>&#148;</I> shall mean this CVR
    Energy, Inc. Performance Incentive Plan, as from time to time
    amended and in effect.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    (v)&#160;<I>&#147;<U>Schedules</U>&#148;</I> shall mean, for any
    Performance Period, the schedules described in Section&#160;5(a)
    of the Plan.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    (w)&#160;<I>&#147;<U>Subsidiary</U>&#148;</I> shall mean a
    corporation or other entity with respect to which the Company
    owns at least 50% of the outstanding equity or other ownership
    interest of the corporation or other entity.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    (x)&#160;<I>&#147;<U>Target Award</U>&#148;, for any Participant
    with respect to any Performance Period, shall mean the
    Participant&#146;s Base Salary multiplied by his or her Target
    Award Percentage.</I>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    (y)&#160;<I>&#147;<U>Target Award Percentage</U>&#148;</I> for
    any Participant with respect to any Performance Period, shall
    mean the percentage of the Participant&#146;s Base Salary that
    the Participant would earn as an Award for that Performance
    Period if each of the Performance Objectives for that
    Performance Period were attained at a 100% level, and shall be
    determined by the Committee.
</DIV>
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    <BR>
    A-2
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<DIV style="width: 87%; margin-left: 6%"><!-- BEGIN PAGE WIDTH -->
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<TR>
    <TD width="3%"></TD>
    <TD width="97%"></TD>
</TR>

<TR valign="top">
    <TD>
    <B><FONT style="font-family: 'Times New Roman', Times">3.&#160;&#160;</FONT></B>
</TD>
    <TD>
    <B><FONT style="font-family: 'Times New Roman', Times">Eligibility</FONT></B>
</TD>
</TR>

</TABLE>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    (a)&#160;Generally, all Employees who are at a level of Vice
    President or above are eligible to participate in the Plan for
    any Performance Period. However, participation may be limited to
    those Employees who, because of their significant impact on the
    current and future success of the Company, the Committee
    selects, in accordance with Section&#160;5 of this Plan, to
    participate in the Plan for that Performance Period.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    (b)&#160;To be eligible to receive an Award in respect of any
    Performance Period an Employee shall have had at least three
    months active tenure during such Performance Period and be
    actively employed by the Company on the Award payment date. The
    Committee may approve, for Participants other than the Covered
    Officers and in accordance with Sections&#160;7 and 8 of this
    Plan, exceptions for special circumstances.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    (c)&#160;If an Employee other than a Covered Officer becomes a
    Participant during a Performance Period, such Participant may be
    granted an Award for that Performance Period which Award may be
    prorated based on the number of days that he or she is a
    Participant during that Performance Period.
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

<TR>
    <TD width="3%"></TD>
    <TD width="97%"></TD>
</TR>

<TR valign="top">
    <TD>
    <B><FONT style="font-family: 'Times New Roman', Times">4.&#160;&#160;</FONT></B>
</TD>
    <TD>
    <B><FONT style="font-family: 'Times New Roman', Times">Administration</FONT></B>
</TD>
</TR>

</TABLE>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    (a)&#160;The administration of the Plan shall be consistent with
    the purpose and the terms of the Plan. The Plan shall be
    administered by the Committee. Each member of the Committee
    shall be an &#147;outside director&#148; within the meaning of
    Treasury Regulations promulgated under Section&#160;162(m) of
    the Code; <U>provided</U> that if the Compensation Committee has
    delegated to the CEO any authority or responsibility to
    administer the Plan with respect to Employees who are not
    Covered Officers, the CEO shall not be required to be an
    &#147;outside director.&#148; For purposes of the preceding
    sentence, if one or more members of the Committee is not an
    &#147;outside director&#148; within the meaning of Treasury
    Regulations promulgated under Section&#160;162(m) of the Code
    but recuses himself or herself or abstains from voting with
    respect to a particular action taken by the Committee, then the
    Committee, with respect to that action, shall be deemed to
    consist only of the members of the Committee who have not
    recused themselves or abstained from voting. The Committee shall
    have full authority to establish the rules and regulations
    relating to the Plan, to interpret the Plan and those rules and
    regulations, to select Participants in the Plan, to determine
    the Company&#146;s and, if applicable, each Operating
    Unit&#146;s Performance Objectives and Other Performance
    Measures and each Participant&#146;s Target Award Percentage for
    each Performance Period, to approve all the Awards, to decide
    the facts in any case arising under the Plan and to make all
    other determinations and to take all other actions necessary or
    appropriate for the proper administration of the Plan, including
    the delegation of such authority or power, where appropriate.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    (b)&#160;The Committee may exercise its discretion under the
    Plan and the Awards granted hereunder, only to the extent
    permitted under Section&#160;162(m) of the Code and the
    regulations thereunder without adversely affecting the treatment
    of any Covered Officer&#146;s Award as Performance-Based
    Compensation. The Committee shall not be authorized to increase
    the amount of the Award payable to a Participant that is a
    Covered Officer that would otherwise be payable pursuant to the
    terms of the Plan. However, the Committee may, in its sole
    discretion and at any time prior to the payment of an Award,
    decrease the amount of an Award that would otherwise be payable
    to a Participant pursuant to the terms of the Plan.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    (c)&#160;The Committee&#146;s administration of the Plan,
    including all such rules and regulations, interpretations,
    selections, determinations, approvals, decisions, delegations,
    amendments, terminations and other actions, shall be final and
    binding on the Company, the Subsidiaries, their respective
    stockholders and all employees of the Company and the
    Subsidiaries, including the Participants and their respective
    beneficiaries.
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

<TR>
    <TD width="3%"></TD>
    <TD width="97%"></TD>
</TR>

<TR valign="top">
    <TD>
    <B><FONT style="font-family: 'Times New Roman', Times">5.&#160;&#160;</FONT></B>
</TD>
    <TD>
    <B><FONT style="font-family: 'Times New Roman', Times">Determination
    of Awards</FONT></B>
</TD>
</TR>

</TABLE>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    (a)&#160;For each Performance Period, the Committee shall
    determine the Employees who shall be Participants during that
    Performance Period and determine each Participant&#146;s Target
    Award Percentage and may establish threshold
    <FONT style="white-space: nowrap">and/or</FONT>
    maximum Award percentages. The Committee shall also establish
    the Performance Objectives
    <FONT style="white-space: nowrap">and/or</FONT> Other
    Performance Measures for that Performance Period (which, with
    respect to Covered Officers for that Performance Period,
    (1)&#160;shall be established in writing by the earlier of
    (A)&#160;the date on which one-quarter of the Performance Period
    has elapsed or (B)&#160;the date which is 90&#160;days after the
    commencement of the
</DIV>
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    <BR>
    A-3
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<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    Performance Period, and in any event while the performance
    relating to the Performance Objectives remains substantially
    uncertain). The Participants, each Participant&#146;s Target
    Award Percentage (and, if applicable threshold
    <FONT style="white-space: nowrap">and/or</FONT>
    maximum Award percentages) and the Performance Objectives
    <FONT style="white-space: nowrap">and/or</FONT> Other
    Performance Measures for each Performance Period shall be set
    forth on a Schedule. The Company shall notify each Participant
    of his or her Target Award Percentage (and, if applicable
    threshold
    <FONT style="white-space: nowrap">and/or</FONT>
    maximum Award percentages) and the applicable Performance
    Objectives
    <FONT style="white-space: nowrap">and/or</FONT> Other
    Performance Measures for the Performance Period.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    (b)&#160;Generally, a Participant earns an Award for a
    Performance Period based on the Company&#146;s
    <FONT style="white-space: nowrap">and/or</FONT> his
    or her Operating Unit&#146;s achievement of the applicable
    Performance Objectives
    <FONT style="white-space: nowrap">and/or</FONT> Other
    Performance Measures. In addition, the Award for any Participant
    (other than a Covered Officer) may be adjusted based on the
    Participant&#146;s Personal Performance Percentage. The
    Committee may determine that different Performance Objectives
    <FONT style="white-space: nowrap">and/or</FONT> Other
    Performance Measures are applicable to different Participants,
    groups of Participants, Operating Units or groups of Operating
    Units with respect to a specific Performance Period. The
    Committee may also establish a minimum threshold of Company or
    Operating Unit performance which must be achieved in order for
    any portion of an Award to be earned for that Performance
    Period; <U>provided</U>, that, with respect to Covered Officers
    for that Performance Period, such threshold is established by
    the earlier of (1)&#160;the date on which one-quarter of the
    Performance Period has elapsed or (2)&#160;the date which is
    90&#160;days after the commencement of the Performance Period,
    and in any event while the performance relating to the
    Performance Objectives remains substantially uncertain.
    Notwithstanding the foregoing, if in any Performance Period a
    minimum threshold of Company
    <FONT style="white-space: nowrap">and/or</FONT>
    Operating Unit performance is established and the Company&#146;s
    <FONT style="white-space: nowrap">and/or</FONT> any
    Operating Unit&#146;s actual performance as measured against
    that minimum threshold would otherwise preclude the earning of
    Awards for that Performance Period, the Committee may upon
    consideration of the events of the Performance Period, determine
    that Awards may be earned by Participants (other than Covered
    Officers) for that Performance Period.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    (c)&#160;The maximum amount that a Covered Officer may receive
    for any Performance Period is $5&#160;million.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    (d)&#160;Awards shall be earned by Participants in accordance
    with such formula or formulas determined by the Committee
    consistent with the provisions of this Plan.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    (e)&#160;<I>Personal Performance
    Percentage.</I>&#160;&#160;Covered Officers are not eligible for
    an adjustment based on personal performance. The performance of
    each Participant who is not a Covered Officer for a Performance
    Period may be evaluated and a Personal Performance Percentage
    for such Participant may be recommended for approval by the
    Committee. If a Participant&#146;s Personal Performance
    Percentage is approved, the Participant&#146;s Award will be
    increased by such Personal Performance Percentage.
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

<TR>
    <TD width="3%"></TD>
    <TD width="97%"></TD>
</TR>

<TR valign="top">
    <TD>
    <B><FONT style="font-family: 'Times New Roman', Times">6.&#160;&#160;</FONT></B>
</TD>
    <TD>
    <B><FONT style="font-family: 'Times New Roman', Times">Changes
    to the Target Award Percentage</FONT></B>
</TD>
</TR>

</TABLE>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    (a)&#160;The Committee, with respect to any Participant who is
    not a Covered Officer, may at any time prior to the final
    determination of Awards change the Target Award Percentage of
    the Participant or assign a different Target Award Percentage to
    the Participant to reflect any change in the Participant&#146;s
    responsibility level or position during the course of the
    Performance Period.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    (b)&#160;The Committee may at the time Performance Objectives
    <FONT style="white-space: nowrap">and/or</FONT> Other
    Performance Measures are established for a Performance Period,
    or at any time prior to the final determination of Awards in
    respect of that Performance Period to the extent permitted under
    Section&#160;162(m) of the Code and the regulations promulgated
    thereunder without adversely affecting the treatment of the
    Award as Performance-Based Compensation, (a)&#160;provide for
    the manner in which performance will be measured against the
    Performance Objectives
    <FONT style="white-space: nowrap">and/or</FONT> Other
    Performance Measures or (b)&#160;adjust the Performance
    Objectives to reflect the impact of (i)&#160;any stock dividend
    or split, recapitalization, combination or exchange of shares or
    other similar changes in the Company&#146;s stock,
    (ii)&#160;specified corporate transactions (iii)&#160;special
    charges, (iv)&#160;foreign currency effects, (v)&#160;accounting
    or tax law changes and (vi)&#160;other extraordinary or
    nonrecurring events.
</DIV>
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    <BR>
    A-4
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<DIV style="width: 87%; margin-left: 6%"><!-- BEGIN PAGE WIDTH -->
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    <TD width="3%"></TD>
    <TD width="97%"></TD>
</TR>

<TR valign="top">
    <TD>
    <B><FONT style="font-family: 'Times New Roman', Times">7.&#160;&#160;</FONT></B>
</TD>
    <TD>
    <B><FONT style="font-family: 'Times New Roman', Times">Payment
    of Awards</FONT></B>
</TD>
</TR>

</TABLE>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    As soon as practicable after the close of a Performance Period
    and prior to the payment of any Award that is intended to
    constitute Performance-Based Compensation, the Committee shall
    review each Participant&#146;s Award and certify in writing that
    the applicable Performance Objectives have been satisfied.
    Subject to the provisions of Section&#160;8 of the Plan, each
    Award to the extent earned shall be paid in a single lump sum
    cash payment. The Committee shall certify in writing the amount
    of the Covered Officer&#146;s Award prior to payment thereof.
    Payment of the Award shall be made as soon as practicable
    following the Performance Period, but in no event later than two
    and one-half months following the end of the Performance Period.
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

<TR>
    <TD width="3%"></TD>
    <TD width="97%"></TD>
</TR>

<TR valign="top">
    <TD>
    <B><FONT style="font-family: 'Times New Roman', Times">8.&#160;&#160;</FONT></B>
</TD>
    <TD>
    <B><FONT style="font-family: 'Times New Roman', Times">Limitations
    on Rights to Payment of Awards</FONT></B>
</TD>
</TR>

</TABLE>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    No Participant shall have any right to receive payment of an
    Award under the Plan for a Performance Period unless the
    Participant remains in the employ of the Company through the
    payment date of the Award for such Performance Period. However,
    the Committee, in its sole discretion, may determine that a
    Participant whose employment terminates prior to the payment
    date of the Award for a Performance Period may receive a
    prorated portion of any earned Award, based on the number of
    days that the Participant was actively employed and performed
    services during such Performance Period; <U>provided</U>,
    <U>however</U>, that, with respect to a Covered Officer, a
    prorated portion of any earned Award shall be paid only
    (i)&#160;based on actual performance with respect to the
    applicable Performance Objectives for such Performance Period
    and (ii)&#160;if the Committee makes the determination at the
    time the Award is granted that such Covered Officer shall be
    entitled to a prorated portion of an Award (or such
    determination had previously been made or the right to a
    prorated portion is provided in an agreement between the Company
    and the Covered Officer) or, if permitted under
    Section&#160;162(m) of the Code, at any time thereafter.
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

<TR>
    <TD width="3%"></TD>
    <TD width="97%"></TD>
</TR>

<TR valign="top">
    <TD>
    <B><FONT style="font-family: 'Times New Roman', Times">9.&#160;&#160;</FONT></B>
</TD>
    <TD>
    <B><FONT style="font-family: 'Times New Roman', Times">Designation
    of Beneficiary</FONT></B>
</TD>
</TR>

</TABLE>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    A Participant may designate a beneficiary or beneficiaries who,
    in the event of the Participant&#146;s death prior to full
    payment of any Award hereunder, shall receive payment of any
    Award due under the Plan. Such designation shall be made by the
    Participant on a form prescribed by the Committee. The
    Participant may, at any time, change or revoke such designation.
    A beneficiary designation, or revocation of a prior beneficiary
    designation, will be effective only if it is made in writing on
    a form provided by the Company, signed by the Participant and
    received by the Secretary of the Company. If the Participant
    does not designate a beneficiary or the beneficiary dies prior
    to receiving any payment of an Award, Awards payable under the
    Plan shall be paid to the Participant&#146;s estate.
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

<TR>
    <TD width="5%"></TD>
    <TD width="95%"></TD>
</TR>

<TR valign="top">
    <TD>
    <B><FONT style="font-family: 'Times New Roman', Times">10.&#160;&#160;</FONT></B>
</TD>
    <TD>
    <B><FONT style="font-family: 'Times New Roman', Times">Amendment;
    Termination</FONT></B>
</TD>
</TR>

</TABLE>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    The Committee may at any time amend (in whole or in part) or
    terminate this Plan; <U>provided</U>, <U>however</U> that no
    such amendment or termination shall adversely affects any
    Participant&#146;s rights to or interest in an Award granted
    prior to the date of the amendment or termination unless the
    Participant shall have agreed thereto.
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

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<TR>
    <TD width="5%"></TD>
    <TD width="95%"></TD>
</TR>

<TR valign="top">
    <TD>
    <B><FONT style="font-family: 'Times New Roman', Times">11.&#160;&#160;</FONT></B>
</TD>
    <TD>
    <B><FONT style="font-family: 'Times New Roman', Times">Miscellaneous
    Provisions</FONT></B>
</TD>
</TR>

</TABLE>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    (a)&#160;This Plan is not a contract between the Company and the
    Employees or the Participants. Neither the establishment of this
    Plan, nor any action taken hereunder, shall be construed as
    giving any Employee or any Participant any right to be retained
    in the employ of the Company or any of its Subsidiaries. Neither
    the Company nor any of its Subsidiaries is under any obligation
    to continue the Plan.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    (b)&#160;A Participant&#146;s right and interest under the Plan
    may not be assigned or transferred, except as provided in
    Section&#160;9 of the Plan, and any attempted assignment or
    transfer shall be null and void and shall extinguish, in the
    Company&#146;s sole discretion, the Company&#146;s obligation
    under the Plan to pay Awards with respect to the Participant.
</DIV>
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    <BR>
    A-5
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<DIV style="width: 87%; margin-left: 6%"><!-- BEGIN PAGE WIDTH -->
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<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    (c)&#160;The Plan shall be unfunded. The Company shall not be
    required to establish any special or separate fund, or to make
    any other segregation of assets, to assure payment of Awards.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    (d)&#160;The Company shall have the right to deduct from the
    payment of any Awards all taxes or other amounts required by law
    to be withheld.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    (e)&#160;Nothing contained in the Plan shall limit or affect in
    any manner or degree the normal and usual powers of management,
    exercised by the officers and the Board or committees thereof,
    to change the duties or the character of employment of any
    employee of the Company or any of its Subsidiaries or to remove
    the individual from the employment of the Company or any of its
    Subsidiaries at any time, all of which rights and powers are
    expressly reserved.
</DIV>
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    <BR>
    A-6
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<H5 align="left" style="page-break-before:always"><A HREF="#Y90732tocpage">Table of Contents</A></H5><P>
<DIV style="font-family: Helvetica,Arial,sans-serif">


<DIV align="center" style="font-size: 12pt; margin-top: 6pt"><B>ANNUAL MEETING OF STOCKHOLDERS OF</B>
</DIV>

<DIV align="center" style="font-size: 24pt; margin-top: 12pt"><B>CVR Energy, Inc.</B></DIV>

<DIV align="center" style="font-size: 12pt; margin-top: 12pt"><B>May&nbsp;18,
2011</B></DIV>


<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B><U>NOTICE OF INTERNET AVAILABILITY OF PROXY MATERIAL</U>:</B><BR>
Our Proxy Statement and the CVR Energy 2010 Annual Report, which
includes our 2010 Annual Report on Form&nbsp;10-K<BR>
and financial statements, are available at http://annualreport.cvrenergy.com.
</DIV>


<DIV align="center" style="font-size: 18pt; margin-top: 18pt">Please sign, date and mail<BR>
your proxy card in the<BR>
envelope provided as soon<BR>
as possible.
</DIV>


<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><FONT face="Wingdings">&#234;</FONT>&nbsp;Please detach along perforated line and mail in the envelope provided.&nbsp;<FONT face="Wingdings">&#234;</FONT>
</DIV>

<DIV align="center">
<TABLE style="font-size: 12pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head --><TR valign="bottom">
    <TD width="5%">&nbsp;</TD>
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    <TD width="51%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="19%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="20%">&nbsp;</TD>
</TR>
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<TR valign="bottom">
    <TD align="right" valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">20930304030000000000 3
</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">051811</TD>
    <TD nowrap valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom" style="line-height: 5pt"><!-- Blank Space -->
    <TD align="right" valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
</TR>
<TR style="font-size: 1px">
    <TD colspan="7" valign="top" align="left" style="border-top: 1px solid #000000">&nbsp;</TD>
</TR>
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</DIV>



<DIV align="center" style="font-size: 5pt; margin-top: 3pt"><B>THE BOARD OF DIRECTORS RECOMMENDS A VOTE 1, "FOR" THE ELECTION OF NINE DIRECTORS, 2, "FOR" THE RATIFICATION OF KPMG AS THE COMPANY'S INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM FOR 2011, 3, "FOR" APPROVAL OF A NON-BINDING, ADVISORY VOTE ON
NAMED EXECUTIVE OFFICER COMPENSATION ("SAY-ON-PAY"), 4, FOR EVERY "3
YEARS" REGARDING THE NON-BINDING, ADVISORY VOTE ON THE FREQUENCY OF
FUTURE SAY-ON-PAY VOTING, AND 5, "FOR" THE APPROVAL OF THE
PERFORMANCE INCENTIVE PLAN.</B></DIV>
<DIV align="center" style="font-size: 7pt; margin-top: 0pt">
<B>PLEASE SIGN, DATE AND RETURN PROMPTLY IN THE ENCLOSED ENVELOPE. PLEASE MARK YOUR VOTE IN BLUE OR BLACK INK AS SHOWN HERE</B>&nbsp;<FONT face="Wingdings">&#120;</FONT>
</DIV>

<DIV align="center"><DIV style="font-size: 1pt; margin-top: 1pt; width: 100%; border-bottom: 1px solid #000000">&nbsp;</DIV></DIV>

<DIV style="position: relative; float: left; width: 49%; border-right: 1px solid #000000">

<DIV align="left" style="margin-top: 6pt">
<TABLE width="98%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 8pt; color: #000000; background: transparent">
    <TD width="1%" nowrap align="left">1.</TD>
    <TD width="1%">&nbsp;</TD>
    <TD><DIV style="text-align: justify">To elect nine directors for terms of one year each, to
serve until their successors have been duly elected and
qualified.</DIV></TD>
</TR>

</TABLE>
</DIV>
<DIV align="center">
<TABLE style="font-size: 8pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom" style="font-size: 1pt">
    <TD width="1%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="35%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="60%">&nbsp;</TD>
</TR>
<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="middle">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD colspan="3" valign="middle" align="left"><B><FONT style="font-size:6pt">NOMINEES:</FONT></B></TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px"><B><FONT face="Wingdings" style="font-size: 17pt">&#111;</FONT></B>
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="middle"><B><FONT style="white-space: nowrap"><FONT style="font-size:6pt">FOR ALL NOMINEES</FONT></FONT></B>
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="middle"><FONT face="Wingdings">&#161;</FONT><br>
<FONT face="Wingdings">&#161;</FONT>
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="middle">John J. Lipinski<br>
Barbara M. Baumann</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px"><B><FONT face="Wingdings" style="font-size: 17pt">&#111;</FONT></B>
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="middle"><B><FONT style="white-space: nowrap"><FONT style="font-size:6pt">WITHHOLD AUTHORITY</FONT></FONT><br>
<FONT style="white-space: nowrap"><FONT style="font-size:6pt">FOR ALL NOMINEES</FONT></FONT></B>
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="middle"><FONT face="Wingdings">&#161;</FONT><br>
<FONT face="Wingdings">&#161;</FONT>
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="middle">William J. Finnerty<br>
C. Scott Hobbs</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px"><B><FONT face="Wingdings" style="font-size: 17pt">&#111;</FONT></B>
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="middle"><B><FONT style="white-space: nowrap"><FONT style="font-size:6pt">FOR ALL EXCEPT</FONT></FONT><br></B>
<FONT style="white-space: nowrap"><FONT style="font-size:6pt">(See instructions below)</FONT></FONT>
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="middle"><FONT face="Wingdings">&#161;</FONT><br>
<FONT face="Wingdings">&#161;</FONT>
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="middle">George E. Matelich<br>
Steve A. Nordaker</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="middle">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="middle"><FONT face="Wingdings">&#161;</FONT>
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="middle">Robert T. Smith</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="middle">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="middle"><FONT face="Wingdings">&#161;</FONT>
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="middle">Joseph E. Sparano</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="middle">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="middle"><FONT face="Wingdings">&#161;</FONT>
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="middle">Mark E. Tomkins</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="middle">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="middle">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="middle">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="middle">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="middle">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="middle">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="middle">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="middle">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="middle">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="middle">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="middle">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="middle">&nbsp;</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>

<DIV align="left" style="margin-top: 12pt">
<TABLE width="98%" border="0" cellpadding="0" cellspacing="0" style="font-size: 7pt; background: transparent; color: #000000">
<TR>
    <TD width="3%"></TD>
    <TD width="1%"></TD>
    <TD></TD>
</TR>
<TR valign="top">
    <TD nowrap align="left"><B><U>INSTRUCTIONS:</U></B></TD>
    <TD>&nbsp;</TD>
    <TD><DIV style="text-align: justify">To withhold authority to vote for any
individual nominee(s), mark <B>&#147;FOR ALL EXCEPT&#148; </B>and fill in the
circle next to each nominee you wish to withhold, as shown
here:&nbsp;<FONT face="Wingdings" style="font-size: 8pt">&#108;</FONT></DIV></TD>
</TR>
</TABLE>
</DIV>
<DIV align="center"><DIV style="font-size: 3pt; margin-top: 1pt; width: 100%; border-top: 1px solid #000000">&nbsp;</DIV></DIV>

<DIV align="center" style="font-size: 24pt; margin-top: 12pt"><B>&nbsp;</B>
</DIV>

<DIV align="center" style="font-size: 24pt; margin-top: 12pt"><B>&nbsp;</B>
</DIV>

<DIV align="center"><DIV style="font-size: 3pt; margin-top: 16pt; width: 100%; border-top: 1px solid #000000">&nbsp;</DIV></DIV>

<DIV align="left">
<TABLE style="font-size: 7pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom" style="font-size: 1pt">
    <TD width="88%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="7%">&nbsp;</TD>
</TR>
<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px"><DIV style="text-align: justify">To change the address on your account, please check the box at right and
indicate your new address in the address space above. Please note that
changes to the registered name(s) on the account may not be submitted via
this method.</DIV></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT face="Wingdings" style="font-size: 17pt">&#111;</FONT></TD>
</TR>
<TR style="font-size: 1px">
    <TD colspan="3" valign="top" align="left" style="border-bottom: 1px solid #000000">&nbsp;</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>
</DIV>
<DIV style="position: relative; float: right; width: 50%">
<DIV align="center">
<TABLE style="font-size: 8pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom" style="font-size: 1pt">
    <TD width="2%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="75%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
</TR>
<TR style="font-size: 6pt" valign="bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center">FOR</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center">AGAINST</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center">ABSTAIN</TD>
</TR>

<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">2.
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><DIV style="text-align: justify">To ratify the selection of KPMG LLP as the Company&#146;s
independent registered public accounting firm for 2011.</DIV>
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top"><FONT face="Wingdings" style="font-size: 17pt">&#111;</FONT>
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top"><FONT face="Wingdings" style="font-size: 17pt">&#111;</FONT>
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top"><FONT face="Wingdings" style="font-size: 17pt">&#111;</FONT></TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">3.
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><DIV style="text-align: justify">To approve, by a non-binding, advisory vote, our named executive officer compensation ("Say-on-Pay").</DIV>
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top"><FONT face="Wingdings" style="font-size: 17pt">&#111;</FONT>
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top"><FONT face="Wingdings" style="font-size: 17pt">&#111;</FONT>
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top"><FONT face="Wingdings" style="font-size: 17pt">&#111;</FONT></TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>


</DIV>
<DIV style="position: relative; float: right; width: 50%">
<DIV align="center">
<TABLE style="font-size: 8pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom" style="font-size: 1pt">
    <TD width="2%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="68%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
</TR>
<TR style="font-size: 6pt" valign="bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>1&nbsp;year</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center">2 years</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center">3 years</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center">ABSTAIN</TD>
</TR>

<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">4.
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><DIV style="text-align: justify">To
approve, by a non-binding, advisory vote, the frequency of future Say-on-Pay voting every 1 year, 2 years or 3 years.</DIV>
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top"><FONT face="Wingdings" style="font-size: 17pt">&#111;</FONT>
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top"><FONT face="Wingdings" style="font-size: 17pt">&#111;</FONT>
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top"><FONT face="Wingdings" style="font-size: 17pt">&#111;</FONT>
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top"><FONT face="Wingdings" style="font-size: 17pt">&#111;</FONT></TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>
</DIV>

<DIV style="position: relative; float: right; width: 50%">
<DIV align="center">
<TABLE style="font-size: 8pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom" style="font-size: 1pt">
    <TD width="2%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="75%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
</TR>
<TR style="font-size: 6pt" valign="bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center">FOR</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center">AGAINST</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center">ABSTAIN</TD>
</TR>

<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">5.
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><DIV style="text-align: justify">To approve the Performance Incentive Plan.</DIV>
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top"><FONT face="Wingdings" style="font-size: 17pt">&#111;</FONT>
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top"><FONT face="Wingdings" style="font-size: 17pt">&#111;</FONT>
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top"><FONT face="Wingdings" style="font-size: 17pt">&#111;</FONT></TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>


</DIV>


<BR clear="all">
<DIV align="center">
<TABLE style="font-size: 6pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom" style="font-size: 1pt">
    <TD width="1%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="30%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="15%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="29%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="15%">&nbsp;</TD>
</TR>
<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">

<TD valign="bottom"><DIV style="margin-left:0px; text-indent:-0px"><FONT style="white-space: nowrap">&nbsp;<BR>Signature of Stockholder</FONT>
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top"><DIV style="border: 1px solid #000000">&nbsp;<BR>&nbsp;</DIV>
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="bottom">&nbsp;<BR>Date:
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top"><DIV style="border: 1px solid #000000">&nbsp;<BR>&nbsp;</DIV>
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="bottom"><FONT style="white-space: nowrap">Signature of Stockholder</FONT>
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top"><DIV style="border: 1px solid #000000">&nbsp;<BR>&nbsp;</DIV>
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="bottom">Date:
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top"><DIV style="border: 1px solid #000000">&nbsp;<BR>&nbsp;</DIV></TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>


<DIV align="left" style="margin-top: 1pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 6pt; background: transparent; color: #000000">
<TR>
    <TD width="3%"></TD>
    <TD width="1%"></TD>
    <TD></TD>
</TR>
<TR valign="top">
    <TD nowrap align="left"><B>Note:</B></TD>
    <TD>&nbsp;</TD>
    <TD><DIV style="text-align: justify">Please sign exactly as your name or names appear on this Proxy. When shares are held
jointly, each holder should sign. When signing as executor, administrator, attorney, trustee or
guardian, please give full title as such. If the signer is a corporation, please sign full corporate name by duly
authorized officer, giving full title as such. If signer is a partnership, please sign in
partnership name by authorized person.</DIV></TD>
</TR>
</TABLE>
</DIV>

<P align="center" style="font-size: 10pt"><!-- Folio -->&nbsp;<!-- /Folio -->
</DIV>

<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always"><A HREF="#Y90732tocpage">Table of Contents</A></H5><P>

<DIV style="font-family: Helvetica,Arial,sans-serif">

<DIV align="center" style="font-size: 12pt; margin-top: 6pt"><B>ANNUAL MEETING OF STOCKHOLDERS OF</B>
</DIV>

<DIV align="center" style="font-size: 24pt; margin-top: 12pt"><B>CVR Energy, Inc.</B></DIV>

<DIV align="center" style="font-size: 12pt; margin-top: 12pt"><B>May&nbsp;18,
2011</B></DIV>

<P>
<DIV style="width: 100%; border: 1px solid black; padding: 6px; margin-left: 30%; margin-right: 30%;  background: #BFBFBF">

<DIV align="center" style="font-size: 12pt"><B>PROXY VOTING INSTRUCTIONS</B>
</DIV>

</DIV>

<P><DIV style="position: relative; float: left; width: 48%">
<DIV align="left" style="font-size: 9pt; margin-top: 6pt"><DIV style="text-align: justify"><B><U>TELEPHONE</U> </B>- Call toll-free <B>1-800-PROXIES </B>(1-800-776-9437) in
the United States or <B>1-718-921-8500 </B>from foreign countries from any
touch-tone telephone and follow the instructions. Have your proxy
card available when you call.</DIV>
</DIV>

<DIV align="left" style="font-size: 9pt; margin-top: 6pt"><DIV style="text-align: justify">Vote by phone until 11:59 PM EST the day before the meeting.</DIV>
</DIV>

<DIV align="left" style="font-size: 9pt; margin-top: 6pt"><DIV style="text-align: justify"><B><U>MAIL</U> </B>- Sign, date and mail your proxy card in the envelope provided as soon as possible.</DIV>
</DIV>

<DIV align="left" style="font-size: 9pt; margin-top: 6pt"><DIV style="text-align: justify"><B><U>IN PERSON</U> </B>- You may vote your shares in person by attending the Annual Meeting.</DIV>
</DIV>

</DIV>
<DIV style="position: relative; float: right; width: 48%">
<DIV align="center">
<TABLE style="font-size: 12pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="1%">&nbsp;</TD>
    <TD width="46%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD><!-- VRule -->
    <TD width="2%">&nbsp;</TD>
    <TD width="48%">&nbsp;</TD>

    <TD width="1%">&nbsp;</TD>
</TR>
<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
    <TD width="1%" style="border-left: 2px solid #000000; border-top: 2px solid #000000">&nbsp;</TD>
              <TD align="center" valign="top" style="border-top: 2px solid #000000"><DIV style="margin-left:0px; text-indent:-0px"><FONT style="font-size:6pt">&nbsp;</FONT><br>
<B>COMPANY NUMBER<br></B>
<FONT style="font-size:6pt">&nbsp;</FONT>
</DIV></TD>
    <TD style="border-right: 2px solid #000000; border-top: 2px solid #000000">&nbsp;</TD>
    <TD style="border-top: 2px solid #000000">&nbsp;</TD>
    <TD align="center" valign="top" style="border-top: 2px solid #000000">&nbsp;</TD>
    <TD width="1%" style="border-right: 2px solid #000000; border-top: 2px solid #000000">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD width="1%" style="border-left: 2px solid #000000; border-top: 2px solid #000000">&nbsp;</TD>
    <TD align="center" valign="top" style="border-top: 2px solid #000000"><DIV style="margin-left:0px; text-indent:-0px"><FONT style="font-size:6pt">&nbsp;</FONT><br>
<B>ACCOUNT NUMBER<br></B>
<FONT style="font-size:6pt">&nbsp;</FONT></DIV></TD>
    <TD style="border-right: 2px solid #000000; border-top: 2px solid #000000">&nbsp;</TD>
    <TD style="border-top: 2px solid #000000">&nbsp;</TD>
    <TD align="center" valign="top" style="border-top: 2px solid #000000">&nbsp;</TD>
    <TD width="1%" style="border-right: 2px solid #000000; border-top: 2px solid #000000">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD width="1%" style="color: #BFBFBF; background: #BFBFBF; border-left: 2px solid #000000; border-top: 2px solid #000000">&nbsp;</TD>
    <TD align="center" valign="top" style="color: #000000; background: #BFBFBF; border-top: 2px solid #000000"><DIV style="margin-left:0px; text-indent:-0px"><FONT style="font-size:6pt">&nbsp;</FONT><br>
<B>&nbsp;<br></B>
<FONT style="font-size:6pt">&nbsp;</FONT></DIV></TD>
    <TD style="color: #BFBFBF; background: #BFBFBF; border-right: 2px solid #000000; border-top: 2px solid #000000">&nbsp;</TD>
    <TD style="border-top: 2px solid #000000">&nbsp;</TD>
    <TD align="center" valign="top" style="border-top: 2px solid #000000">&nbsp;</TD>
    <TD width="1%" style="border-right: 2px solid #000000; border-top: 2px solid #000000">&nbsp;</TD>
</TR>
<TR style="font-size: 1px" valign="bottom">
    <TD nowrap align="left" colspan="6" style="border-top: 2px solid #000000">&nbsp;</TD>
</TR>

<!-- End Table Body -->
</TABLE>
</DIV>
</DIV>
<BR clear="all"><BR>
<P>
<DIV style="width: 100%; border: 1px solid black; padding: 1px;">


<DIV align="center" style="font-size: 10pt; margin-top: 1pt"><B><U>NOTICE OF INTERNET AVAILABILITY OF PROXY MATERIAL</U>:</B><BR>
Our Proxy Statement and the CVR Energy 2010 Annual Report, which
includes our 2010 Annual Report on Form&nbsp;10-K<BR>
and financial statements, are available at http://annualreport.cvrenergy.com.
</DIV>

</DIV>

<DIV align="center" style="font-size: 8pt"><FONT face="Wingdings">&#234;</FONT>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Please detach along perforated line and mail in the envelope provided <U>IF</U> you are not voting via telephone.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT face="Wingdings">&#234;</FONT>
</DIV>

<DIV align="center">
<TABLE style="font-size: 12pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head --><TR valign="bottom">
    <TD width="5%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="51%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="19%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="20%">&nbsp;</TD>
</TR>
<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
    <TD align="right" valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">20930304030000000000 3
</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">051811</TD>
    <TD nowrap valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom" style="line-height: 5pt"><!-- Blank Space -->
    <TD align="right" valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
</TR>
<TR style="font-size: 1px">
    <TD colspan="7" valign="top" align="left" style="border-top: 1px solid #000000">&nbsp;</TD>
</TR>
<!-- End Table Body --></TABLE>
</DIV>

<DIV align="center" style="font-size: 4pt; margin-top: 3pt"><B>THE BOARD OF DIRECTORS RECOMMENDS A VOTE 1, "FOR" THE ELECTION OF NINE DIRECTORS, 2, "FOR" THE RATIFICATION OF KPMG AS THE COMPANY'S INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM FOR 2011, 3, "FOR" APPROVAL OF A NON-BINDING, ADVISORY VOTE ON
NAMED EXECUTIVE OFFICER COMPENSATION ("SAY-ON-PAY"), 4, FOR EVERY "3
YEARS" REGARDING THE NON-BINDING, ADVISORY VOTE ON THE FREQUENCY OF
FUTURE SAY-ON-PAY VOTING, AND 5, "FOR" THE APPROVAL OF THE
PERFORMANCE INCENTIVE PLAN.</B></DIV>

<DIV align="center" style="font-size: 7pt; margin-top: 0pt">
<B>PLEASE SIGN, DATE AND RETURN PROMPTLY IN THE ENCLOSED ENVELOPE. PLEASE MARK YOUR VOTE IN BLUE OR BLACK INK AS SHOWN HERE</B>&nbsp;<FONT face="Wingdings">&#120;</FONT>
</DIV>



<DIV align="center"><DIV style="font-size: 1pt; margin-top: 1pt; width: 100%; border-bottom: 1px solid #000000">&nbsp;</DIV></DIV>

<DIV style="position: relative; float: left; width: 49%; border-right: 1px solid #000000">

<DIV align="left" style="margin-top: 6pt">
<TABLE width="98%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 8pt; color: #000000; background: transparent">
    <TD width="1%" nowrap align="left">1.</TD>
    <TD width="1%">&nbsp;</TD>
    <TD><DIV style="text-align: justify">To elect nine directors for terms of one year each, to serve until their
successors have been duly elected and qualified.</DIV></TD>
</TR>

</TABLE>
</DIV>
<DIV align="center">
<TABLE style="font-size: 8pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom" style="font-size: 1pt">
    <TD width="1%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="35%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="60%">&nbsp;</TD>
</TR>
<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="middle">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD colspan="3" valign="middle" align="left"><B><FONT style="font-size:6pt">NOMINEES:</FONT></B></TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px"><B><FONT face="Wingdings" style="font-size: 17pt">&#111;</FONT></B>
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="middle"><B><FONT style="white-space: nowrap"><FONT style="font-size:6pt">FOR ALL NOMINEES</FONT></FONT></B>
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="middle"><FONT face="Wingdings">&#161;</FONT><br>
<FONT face="Wingdings">&#161;</FONT>
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="middle">John J. Lipinski<br>
Barbara M. Baumann</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px"><B><FONT face="Wingdings" style="font-size: 17pt">&#111;</FONT></B>
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="middle"><B><FONT style="white-space: nowrap"><FONT style="font-size:6pt">WITHHOLD AUTHORITY</FONT></FONT><br>
<FONT style="white-space: nowrap"><FONT style="font-size:6pt">FOR ALL NOMINEES</FONT></FONT></B>
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="middle"><FONT face="Wingdings">&#161;</FONT><br>
<FONT face="Wingdings">&#161;</FONT>
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="middle">William J. Finnerty<br>
C. Scott Hobbs</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px"><B><FONT face="Wingdings" style="font-size: 17pt">&#111;</FONT></B>
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="middle"><B><FONT style="white-space: nowrap"><FONT style="font-size:6pt">FOR ALL EXCEPT</FONT></FONT><br></B>
<FONT style="white-space: nowrap"><FONT style="font-size:6pt">(See instructions below)</FONT></FONT>
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="middle"><FONT face="Wingdings">&#161;</FONT><br>
<FONT face="Wingdings">&#161;</FONT>
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="middle">George E. Matelich<br>
Steve A. Nordaker</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="middle">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="middle"><FONT face="Wingdings">&#161;</FONT>
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="middle">Robert T. Smith</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="middle">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="middle"><FONT face="Wingdings">&#161;</FONT>
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="middle">Joseph E. Sparano</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="middle">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="middle"><FONT face="Wingdings">&#161;</FONT>
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="middle">Mark E. Tomkins</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="middle">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="middle">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="middle">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="middle">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="middle">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="middle">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="middle">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="middle">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="middle">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="middle">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="middle">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="middle">&nbsp;</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>


<DIV align="left" style="margin-top: 12pt">
<TABLE width="98%" border="0" cellpadding="0" cellspacing="0" style="font-size: 7pt; background: transparent; color: #000000">
<TR>
    <TD width="3%"></TD>
    <TD width="1%"></TD>
    <TD></TD>
</TR>
<TR valign="top">
    <TD nowrap align="left"><B><U>INSTRUCTIONS:</U></B></TD>
    <TD>&nbsp;</TD>
    <TD><DIV style="text-align: justify">To withhold authority to vote for any individual nominee(s), mark <B>&#147;FOR ALL EXCEPT&#148;</B>
and fill in the circle next to each nominee you wish to withhold, as shown here:<FONT face="Wingdings" style="font-size: 8pt">&#108;</FONT></DIV></TD>
</TR>
</TABLE>
</DIV>
<DIV align="center"><DIV style="font-size: 3pt; margin-top: 1pt; width: 100%; border-top: 1px solid #000000">&nbsp;</DIV></DIV>

<DIV align="center" style="font-size: 24pt; margin-top: 12pt"><B>&nbsp;</B>
</DIV>

<DIV align="center" style="font-size: 24pt; margin-top: 12pt"><B>&nbsp;</B>
</DIV>

<DIV align="center"><DIV style="font-size: 3pt; margin-top: 16pt; width: 100%; border-top: 1px solid #000000">&nbsp;</DIV></DIV>
<DIV align="center">
<TABLE style="font-size: 7pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom" style="font-size: 1pt">
    <TD width="88%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="7%">&nbsp;</TD>
</TR>
<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px"><DIV style="text-align: justify">To change the address on your account, please check the box at right and
indicate your new address in the address space above. Please note that
changes to the registered name(s) on the account may not be submitted via
this method.</DIV>
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT face="Wingdings" style="font-size: 17pt">&#111;</FONT></TD>
</TR>
<TR style="font-size: 1px">
    <TD colspan="3" valign="top" align="left" style="border-bottom: 1px solid #000000">&nbsp;</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>
</DIV>




<DIV style="position: relative; float: right; width: 50%">
<DIV align="center">
<TABLE style="font-size: 8pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom" style="font-size: 1pt">
    <TD width="2%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="75%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
</TR>
<TR style="font-size: 6pt" valign="bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center">FOR</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center">AGAINST</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center">ABSTAIN</TD>
</TR>

<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">2.
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><DIV style="text-align: justify">To ratify the selection of KPMG LLP as the Company&#146;s
independent registered public accounting firm for 2011.</DIV>
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top"><FONT face="Wingdings" style="font-size: 17pt">&#111;</FONT>
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top"><FONT face="Wingdings" style="font-size: 17pt">&#111;</FONT>
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top"><FONT face="Wingdings" style="font-size: 17pt">&#111;</FONT></TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">3.
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><DIV style="text-align: justify">To approve, by a non-binding, advisory vote, our named executive officer compensation ("Say-on-Pay").</DIV>
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top"><FONT face="Wingdings" style="font-size: 17pt">&#111;</FONT>
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top"><FONT face="Wingdings" style="font-size: 17pt">&#111;</FONT>
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top"><FONT face="Wingdings" style="font-size: 17pt">&#111;</FONT></TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>


</DIV>
<DIV style="position: relative; float: right; width: 50%">
<DIV align="center">
<TABLE style="font-size: 8pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom" style="font-size: 1pt">
    <TD width="2%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="68%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
</TR>
<TR style="font-size: 6pt" valign="bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>1&nbsp;year</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center">2 years</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center">3 years</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center">ABSTAIN</TD>
</TR>

<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">4.
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><DIV style="text-align: justify">To
approve, by a non-binding, advisory vote, the frequency of future Say-on-Pay voting every 1 year, 2 years or 3 years.</DIV>
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top"><FONT face="Wingdings" style="font-size: 17pt">&#111;</FONT>
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top"><FONT face="Wingdings" style="font-size: 17pt">&#111;</FONT>
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top"><FONT face="Wingdings" style="font-size: 17pt">&#111;</FONT>
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top"><FONT face="Wingdings" style="font-size: 17pt">&#111;</FONT></TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>
</DIV>

<DIV style="position: relative; float: right; width: 50%">
<DIV align="center">
<TABLE style="font-size: 8pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom" style="font-size: 1pt">
    <TD width="2%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="75%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
</TR>
<TR style="font-size: 6pt" valign="bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center">FOR</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center">AGAINST</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center">ABSTAIN</TD>
</TR>

<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">5.
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><DIV style="text-align: justify">To approve the Performance Incentive Plan.</DIV>
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top"><FONT face="Wingdings" style="font-size: 17pt">&#111;</FONT>
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top"><FONT face="Wingdings" style="font-size: 17pt">&#111;</FONT>
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top"><FONT face="Wingdings" style="font-size: 17pt">&#111;</FONT></TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>


</DIV>


<BR clear="all">
<DIV align="center">
<TABLE style="font-size: 6pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom" style="font-size: 1pt">
    <TD width="1%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="30%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="15%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="29%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="15%">&nbsp;</TD>
</TR>
<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">

<TD valign="bottom"><DIV style="margin-left:0px; text-indent:-0px"><FONT style="white-space: nowrap">&nbsp;<BR>Signature of Stockholder</FONT>
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top"><DIV style="border: 1px solid #000000">&nbsp;<BR>&nbsp;</DIV>
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="bottom">&nbsp;<BR>Date:
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top"><DIV style="border: 1px solid #000000">&nbsp;<BR>&nbsp;</DIV>
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="bottom"><FONT style="white-space: nowrap">Signature of Stockholder</FONT>
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top"><DIV style="border: 1px solid #000000">&nbsp;<BR>&nbsp;</DIV>
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="bottom">Date:
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top"><DIV style="border: 1px solid #000000">&nbsp;<BR>&nbsp;</DIV></TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>


<DIV align="left" style="margin-top: 1pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 6pt; background: transparent; color: #000000">
<TR>
    <TD width="3%"></TD>
    <TD width="1%"></TD>
    <TD></TD>
</TR>
<TR valign="top">
    <TD nowrap align="left"><B>Note:</B></TD>
    <TD>&nbsp;</TD>
    <TD><DIV style="text-align: justify">Please sign exactly as your name or names appear on this Proxy. When shares are held
jointly, each holder should sign. When signing as executor, administrator, attorney, trustee or
guardian, please give full title as such. If the signer is a corporation, please sign full corporate name by duly
authorized officer, giving full title as such. If signer is a partnership, please sign in
partnership name by authorized person.</DIV></TD>
</TR>
</TABLE>
</DIV>

<P align="center" style="font-size: 10pt"><!-- Folio -->&nbsp;<!-- /Folio -->
</DIV>

<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always"><A HREF="#Y90732tocpage">Table of Contents</A></H5><P>

<DIV style="font-family: Helvetica,Arial,sans-serif">
<DIV align="center" style="font-size: 24pt; margin-top: 12pt"><B>&nbsp;</B>
</DIV>

<DIV align="center" style="font-size: 24pt; margin-top: 12pt"><B>&nbsp;</B>
</DIV>

<DIV align="center" style="font-size: 24pt; margin-top: 12pt"><B>&nbsp;</B>
</DIV>


<DIV align="center" style="font-size: 14pt; margin-top: 18pt"><B>CVR ENERGY, INC.</B>
</DIV>


<DIV align="left" style="font-size: 12pt; margin-top: 6pt"><DIV style="text-align: justify">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The undersigned hereby appoints Stanley A. Riemann, Edmund S. Gross, Edward Morgan and
Susan M. Ball and each or any of his/her attorneys and agents, with full power of substitution to
vote as Proxy for the undersigned as herein stated at the Annual Meeting of Stockholders of CVR
Energy, Inc. (the &#147;Company&#148;) to be held at the Marriott Town Square Hotel, 16090 City Walk, Sugar
Land, TX 77479 on Wednesday, May&nbsp;18, 2011 at 10:00&nbsp;a.m. (Central Time), and at any adjournments or
postponements thereof, according to the number of votes the undersigned would be entitled to vote
if personally present, on the proposals set forth on the reverse hereof and in accordance with
their discretion on any other matters that may properly come before the meeting or any adjournments
or postponements thereof. The undersigned hereby acknowledges receipt of the Annual Report on Form
10-K dated March&nbsp;7, 2011, Notice of 2011 Annual Meeting of Stockholders and Proxy Statement. If
this proxy is returned without direction being given, this proxy will be voted in accordance with
the recommendations of the Board of Directors.</DIV>
</DIV>


<DIV align="center" style="font-size: 12pt; margin-top: 6pt"><B>(Continued and to be signed on the reverse side)</B>
</DIV>



<P align="center" style="font-size: 10pt"><!-- Folio -->&nbsp;<!-- /Folio -->
</DIV>




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