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 ...
Some funds owe corporate income tax. Do their shareholders understand what’s going on? Try to figure this out: Most funds don’t owe any corporate income tax, but one of the few funds that does have ...
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 ...
Oil and gas exploration companies no longer have to go door-to-door, or ranch-to-ranch, to negotiate oil and gas leases with individual mineral interest owners. Over the last decade or more, pure-play ...
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 ...
Oil and gas exploration companies no longer have to go door-to-door, or ranch-to-ranch, to negotiate oil and gas leases with individual mineral interest owners. Over the last decade or more, pure-play ...
There were four MLP equity offerings last week, raising a total of $1.1 billion in gross proceeds. In all of 2011, MLPs raised around $15 billion in equity. MLPs probably need to raise around $20 ...
MLPs combine tax benefits of partnerships with stock market liquidity, trading publicly on exchanges. MLP investors report income and deductions on personal tax returns, bypassing corporate taxes. Top ...
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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 ...
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