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 ...
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 ...
Understanding the tax consequences of the sale of an MLP interest is crucial. A basic understanding of the tax consequences helps to inform tax planning, leading to higher after-tax returns. It can ...
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 ...
With well over $1 trillion in assets, both institutional and retail investors continue to flock to exchange traded vehicles as a way to build portfolios. Not only do these funds offer low costs and ...
Every bull market eventually comes to an end. The catalysts pushing profits, dividends and share prices higher ultimately dissipate. Equity valuations become so high that the expectations built into ...
As oil and gas production has boomed across the U.S., integrated energy companies have realized that there is a fair bit of money to be made by exploiting the master limited partnership structure that ...
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