Cedar Fair, L.P. (FUN)

(8) Retirement Plans:

The Partnership has trusteed, noncontributory retirement plans for the majority of its full-time employees. Contributions are discretionary and amounts accrued were $3,721,000 in 2008, $4,006,000 in 2007 and $3,411,000 in 2006. These plans also permit employees to contribute specified percentages of their salary, matched up to a limit by the Partnership. Matching contributions, net of forfeitures, approximated $1,635,000 in 2008, $1,795,000 in 2007 and $1,489,000 in 2006.

In addition, approximately 118 employees are covered by union-sponsored, multi-employer pension plans for which approximately $837,000, $1,032,000 and $767,000 were contributed for the years ended December 31, 2008, 2007, and 2006, respectively. The Partnership believes that, as of December 31, 2008, it would have no withdrawal liability as defined by the Multi-employer Pension Plan Amendments Act of 1980.

41

Table of Contents

(8) Retirement Plans:

The Partnership has trusteed,
noncontributory retirement plans for the majority of its full-time employees. Contributions are discretionary and amounts accrued were $3,721,000 in 2008, $4,006,000 in 2007 and $3,411,000 in 2006. These plans also permit employees to contribute
specified percentages of their salary, matched up to a limit by the Partnership. Matching contributions, net of forfeitures, approximated $1,635,000 in 2008, $1,795,000 in 2007 and $1,489,000 in 2006.

(8) Retirement Plans:

The Partnership has trusteed, noncontributory retirement plans for the majority of its full-time employees. Contributions are discretionary and amounts accrued were $4,006,000 in 2007, $3,411,000 in 2006 and $2,742,000 in 2005. These plans also permit employees to contribute specified percentages of their salary, matched up to a limit by the Partnership. Matching contributions, net of forfeitures, approximated $1,795,000 in 2007, $1,489,000 in 2006 and $1,246,000 in 2005.

In addition, approximately 135 employees are covered by union-sponsored, multi-employer pension plans for which approximately $1,032,000, $767,000 and $660,000 were contributed for the years ended December 31, 2007, 2006, and 2005, respectively. The Partnership believes that, as of December 31, 2007, it would have no withdrawal liability as defined by the Multi-employer Pension Plan Amendments Act of 1980.