Wasn't Cedar Fair a stock company, many years ago?  I think I had a client who had claimed it as worthless, and then was surprised to start getting dividend checks again. 

In any case, here is what one source says:

Will the merger transaction be a taxable event?

Generally not, however, there are certain circumstances described in further detail in the Form S-4
registration statement form CopperSteel HoldCo., Inc., including in the sections entitled “Summary—
Material U.S Federal Income Tax Consequences of the Mergers to Cedar Fair” and “Material U.S. Federal Income Tax Consequences for Cedar Fair Unitholders”, and in Section 8.8(a) (Tax Treatment) of the merger agreement, that may result in tax consequences to unitholders upon closing. Please contact your qualified tax professional for guidance.