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 ...
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 ...
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 ...
Master limited partnerships (MLPs) are a kind of limited partnership that is publicly traded. MLPs are a useful legal structure in a few industries such as energy, and they often pay big distributions ...
While no company is perfect, there are certain characteristics that lead to long-term outperformance. For a master limited partnership, five key characteristics tend to win over the long term. They ...
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 ...
A look at how Targa Resources Partners LP stacks up to the hypothetical perfect MLP. 1. An MLP should have a bounty of fee-based assets I believe that the perfect MLP should be loaded with fee-based ...
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