Alliance Holdings GP, L.P. (AHGP) owns, directly and indirectly, 100% of the members� interest in Alliance Resource Management GP, LLC (MGP), the managing general partner of Alliance Resource Partners, L.P. (ARLP). As of December 31, 2011, AHGP�s assets included its ownership interests in ARLP, which consist of a 1.98% general partner interest in ARLP, which it holds through its 100% ownership interest in MGP; the incentive distribution rights (IDRs) in ARLP; 15,544,169 common units of ARLP, representing approximately 42.3% of the common units of ARLP, and a 0.001% managing interest in Alliance Coal, which it holds through its 100% ownership interest in MGP. The ARLP Partnership is a diversified producer and marketer of coal primarily to United States utilities and industrial users. The ARLP Partnership�s mining activities are conducted in three geographic regions: Illinois Basin, Central Appalachian and Northern Appalachian regions.