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 ...

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 ...

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 ...

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 ...

There are a couple of factors weighing on MLPs today. First, the price of oil is down, which is putting pressure on the entire energy sector. In addition to that, the CFO at the parent company of its ...