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Summary Unrelated Business Taxable Income (UBTI) is the income that can trigger Unrelated Business Income Tax (UBIT) for tax-exempt organizations and retirement accounts. Investors can own MLPs ...
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]
Here’s how a master limited partnership works, examples of MLPs and their pros and cons.
In the following video segment, Motley Fool energy analysts Joel South and Taylor Muckerman take a deep dive into master limited partnerships, or MLPs. They discuss what an MLP is and how ...
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 ...
URA is responsible for the urban design of the city. For areas of special interest, such as the Singapore River area, the Orchard Road shopping belt, and the Marina Bay, URA devises specific medium and short-term urban design and land use plans. It also works with other government agencies in enhancing the city's urban design. [1]
The introduction of congestion pricing was one of a number of anti-congestion policies implemented in Singapore since the 1970s, in recognition of the country's land constraints, need of economic competitiveness, and to avoid the traffic gridlock that chokes many cities in the world. One key aspect of demand management in Singapore is the ...
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 ...