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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
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]
Moreover, because the assets MLPs own generate substantial tax write-offs for depreciation and other expenses, the distributions that MLPs make typically don't create anywhere near the same tax ...
Similar to direct MLP investment, return of capital distributions from an MLP fund structured as a corporation lower an investor’s basis, and taxes are not [...] Beyond the K-1: Tax Treatment ...
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 ...
Master limited partnerships (MLPs) and the related exchange traded funds, including the Alerian Energy Infrastructure ETF (ENFR) , are often favored destinations for income investors looking for ...
As pass-through entities, master limited partnerships don't retain much cash relative to what they generate quarter after quarter, year after year. As a result, MLPs have to issue debt to fund ...
SteelPath was the first investment advisor to launch an open-ended mutual fund focused on MLPs, offering investors access to the space with one 1099 tax return, investment transparency, and no leverage. SteelPath also managed other MLP investment vehicles, including private investment partnerships and separately managed accounts. [7]