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2. MLPs, UBTI, ETFs, and IRAs: What You Need to Know - AOL

   www.aol.com/news/mlps-ubti-etfs-iras-know...

   Investors can own MLPs directly in tax-exempt accounts but may have to worry about UBIT if UBTI exceeds $1,000. Investors can own ETFs that predominately hold MLPs in tax-exempt accounts and not ...

3. Master limited partnership - Wikipedia

   en.wikipedia.org/wiki/Master_limited_partnership

   Instead of a Form 1099, MLP investors receive a Schedule K-1 tax form. As a consequence of their pass-through status, holding MLPs in tax-exempt accounts may generate Unrelated Business Income Tax (UBIT). [2] To encourage tax-exempt investors, some MLPs set up C corporation holding companies of limited partner which can issue common equity. [3]

4. Most Advisors Not Familiar With MLP Tax Advantages ... - AOL

   www.aol.com/news/most-advisors-not-familiar-mlp...

   Investors have long been attracted to MLPs for their generous yield, but a recent survey of over 600 financial advisors shows that the tax advantages of MLPs — including the potential for tax ...

5. What is a master limited partnership (MLP) and how can it ...

   www.aol.com/finance/master-limited-partnership...

   Here’s how a master limited partnership works, examples of MLPs and their pros and cons. Skip to main content. 24/7 Help. For premium support please call: 800-290-4726 more ways to reach us ...

6. Understanding the Tax Benefits of MLPs - AOL

   www.aol.com/news/understanding-tax-benefits-mlps...

   Typically, 70-100% of MLP distributions have been considered a tax-deferred return of capital, which means one does not pay taxes on that portion of the distribution until the investor sells his ...

7. Blocker corporation - Wikipedia

   en.wikipedia.org/wiki/Blocker_corporation

   When there are tax exempt investors in a fund, they are not subject to U.S. income tax, but are still required to declare and pay taxes on "Unrelated Business Taxable Income" or "UBTI". [2] For tax exempt investors, dividends , royalties , rents , capital gains and interest income are not considered UBTI, but any money earned from conduct ...

8. Unrelated Business Income Tax - Wikipedia

   en.wikipedia.org/wiki/Unrelated_Business_Income_Tax

   Unrelated Business Income Tax (UBIT) in the U.S. Internal Revenue Code is the tax on unrelated business income, which comes from an activity engaged in by a tax-exempt 26 U.S.C. 501 organization that is not related to the tax-exempt purpose of that organization.

9. Tax Advantages in MLP Investing: Here’s What You Need to Know

   www.aol.com/news/tax-advantages-mlp-investing...

   MLPs serve as a highly tax-efficient way to own midstream energy infrastructure assets, with ETFs offering an easy, affordable way for investors to gain exposure to the industry. Many investors ...