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 ...

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 ...

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 ...

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 ...

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, about 130 oil and gas ...

Master limited partnerships—a proven business model for pipeline and other midstream petroleum companies—are known for aggressively acquiring assets. Now, say analysts, the MLP sector faces a round of ...