Skip to main content
Spectra Energy Partners logo

Publications & SEC Filings

SEC Filings

Page 2 - N/A

SPECTRA ENERGY PARTNERS, LP filed this Form 8-K on 2/21/2018



Item 8.01.Other Events.


Spectra Energy Partners, LP, a Delaware limited partnership (the “Partnership”), is filing this Current Report on Form 8-K in order to (a) file Exhibit 99.1 hereto to replace in its entirety the section under the heading “Material United States Federal Income Tax Consequences” that appears in the prospectus supplement filed with the Securities and Exchange Commission on December 8, 2015 to provide updated disclosure regarding the material tax considerations associated with the Partnership’s operations and the purchase, ownership and disposition of the Partnership’s common units and (b) provide the legal opinion of Vinson & Elkins L.L.P. relating to certain tax matters, a copy of which is filed as Exhibit 8.1 hereto.



Item 9.01.Financial Statements and Exhibits.




8.1Opinion of Vinson & Elkins L.L.P. relating to tax matters


99.1Update to Material United States Federal Income Tax Consequences Stated in the Partnership’s Prospectus Supplement, dated December 8, 2015


Spectra Energy Partners, LP has been acquired by Enbridge Inc. For additional information on the transaction, please review the following quick links.

Terms of the Definitive agreement
About the Enbridge merger
Contact Investor Relations

Please note: Enbridge Inc. does not take responsibility for the content of this website as information may be out of date or no longer accurate as of December 17, 2018.