IRC §6045B Reporting

Effective January 1, 2011 issuers of specified securities must begin reporting corporate actions that affect the basis of such securities, including but not limited to mergers, stock splits, stock dividends, recapitalizations and distributions in excess of cumulative earnings and profits. The following information is intended to meet the requirements of public disclosure pursuant to Treasury Regulation §1.6045B-1 (a)(3) and (b)(4) for Regal Entertainment Group and Subsidiaries.

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