IMPORTANT INFORMATION: Holders of Enerplus Resources Fund Trust Units are required to reduce the adjusted cost base of their Units by an amount equal to the cumulative cash received from cash distributions minus cumulative taxable amounts. Enerplus Resources Fund has developed an adjusted cost base calculator to assist unitholders in determining the current adjusted cost base of their Units from the date of purchase. Unitholders of Enerplus Resources Fund who acquired their Units as a result of the merger with Westrock Energy Income Fund I, Westrock Energy Income Fund II, or EnerMark Income Fund are able to calculate the current adjusted cost base of their Units using the Enerplus Resources Fund Adjusted Cost Base Calculator. The Calculator allows unitholders to enter purchases of any of the Funds listed above and will convert all Trust Units into the current form of Trust Unit.