Partners' Capital	12 Months Ended
Dec. 31, 2024
Partners' Capital.
Partners' Capital	9. Partners’ Capital Capital Contributions The Partnership was authorized to issue up to $750.0 million of Class A and Class B Limited Partnership Units. As of December 31, 2024, the Partnership has 7,889.94 Class A Limited Partnership Units, 3,537.52 Class A-1 Limited Partnership Units, 1,505.14 Class B Limited Partnership Units and 587.97 Class B-1 Limited Partnership Units issued and outstanding. As of December 31, 2023, there were 7,889.78 Class A Limited Partnership Units, 3,537.69 Class A-1 Limited Partnership Units, 1,504.04 Class B Limited Partnership Units and 589.08 Class B-1 Units outstanding. The unit issuance fees for Class B and Class B-1 Limited Partners are different than the fees paid by Class A and Class A-1 Limited Partners. Each class of Limited Partnership interests is restricted and cannot be transferred without the consent of the General Partner. GPB Auto SLP, LLC (“SLP” or the “Special LP”), an affiliate of the General Partner, is entitled to receive a performance allocation from the Partnership as discussed below. DISTRIBUTIONS AND REDEMPTIONS There were no contributions for the years ended December 31, 2024 and 2023. The Partnership does not currently expect to pay cash distributions in the future, other than, potentially, in connection with the Receivership Estate. There were no redemptions for the years ended December 31, 2024 and 2023. All previous redemption requests have been cancelled pursuant to the plan of distribution pursuant to the Receivership Order filed on January 17, 2025. During the year ended December 31, 2024, there were no state tax withholding distributions made on behalf of the Limited Partners. During the year ended December 31, 2023, there were state tax withholding distributions made on behalf of the Limited Partners of $1.6 million which is reflected as a reduction of liability for estimated costs in excess of estimated receipts during liquidation on the Consolidated Statement of Net Assets in Liquidation and $0.2 million of which was in excess of the corresponding liability recorded and reflected as tax distributions made in excess of liabilities recorded on the Consolidated Statement of Changes in Net Assets in Liquidation.

Partners' Capital

12 Months Ended

Dec. 31, 2024

9. Partners’ Capital

Capital Contributions

The Partnership was authorized to issue up to $750.0 million of Class A and Class B Limited Partnership Units.

As of December 31, 2024, the Partnership has 7,889.94 Class A Limited Partnership Units, 3,537.52 Class A-1 Limited Partnership Units, 1,505.14 Class B Limited Partnership Units and 587.97 Class B-1 Limited Partnership Units issued and outstanding.

As of December 31, 2023, there were 7,889.78 Class A Limited Partnership Units, 3,537.69 Class A-1 Limited Partnership Units, 1,504.04 Class B Limited Partnership Units and 589.08 Class B-1 Units outstanding.

The unit issuance fees for Class B and Class B-1 Limited Partners are different than the fees paid by Class A and Class A-1 Limited Partners. Each class of Limited Partnership interests is restricted and cannot be transferred without the consent of the General Partner. GPB Auto SLP, LLC (“SLP” or the “Special LP”), an affiliate of the General Partner, is entitled to receive a performance allocation from the Partnership as discussed below.

DISTRIBUTIONS AND REDEMPTIONS

There were no contributions for the years ended December 31, 2024 and 2023. The Partnership does not currently expect to pay cash distributions in the future, other than, potentially, in connection with the Receivership Estate.

There were no redemptions for the years ended December 31, 2024 and 2023. All previous redemption requests have been cancelled pursuant to the plan of distribution pursuant to the Receivership Order filed on January 17, 2025.

During the year ended December 31, 2024, there were no state tax withholding distributions made on behalf of the Limited Partners.

During the year ended December 31, 2023, there were state tax withholding distributions made on behalf of the Limited Partners of $1.6 million which is reflected as a reduction of liability for estimated costs in excess of estimated receipts during liquidation on the Consolidated Statement of Net Assets in Liquidation and $0.2 million of which was in excess of the corresponding liability recorded and reflected as tax distributions made in excess of liabilities recorded on the Consolidated Statement of Changes in Net Assets in Liquidation.

GPB Automotive Portfolio, LP 10-K