The first master limited partnership (MLP) was formed by Apache Oil Company in 1981. In 1987 Congress legislated the rules for publicly traded partnerships in Internal Revenue Code Section 7704. MLPs ...
Discover how MLPs differ from LPs in terms of business ownership, public trading, and tax advantages. Learn which structure provides better returns and liability protection.
MLPs complicate the income tax requirements for IRAs. An IRA is required to report and pay Unrelated Business Income Tax (UBIT) if its MLP holdings earn a certain level of unrelated business taxable ...
You won't have to trade off growth for income with this midstream energy ETF.
The pass-through structure of MLPs provides significant tax efficiency but comes with some complexities that are important for investors to understand. The majority of MLP distributions are generally ...
It has been a rough three years in the energy sector. We all witnessed the precipitous decline in oil and gas prices and the wide-spread carnage that followed. As of July 2017, 130 oil and gas ...
One of the smaller, but potentially important, trends in the markets in 2018 so far has been several Master Limited Partnerships (MLPs) converting from MLPs to C Corps. In the handful of cases that we ...
Hosted on MSN
MLP ETF vs. MLP ETN: What’s the Difference?
The main difference between a master limited partnership (MLP) exchange-traded fund (ETF) and an MLP exchange-traded note (ETN) is the tax consequence for distributions from each asset. Both MLP ETFs ...
Some results have been hidden because they may be inaccessible to you
Show inaccessible results
Feedback