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  2. 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]

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

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  4. Understanding the Tax Benefits of MLPs - AOL

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  5. How MLPs Can Cut Your Tax Bill - AOL

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  6. 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.

  7. Public employee pension plans in the United States - Wikipedia

    en.wikipedia.org/wiki/Public_employee_pension...

    The same study found that workers with tenures of 10-25 years of service were served well by 10.9% of plans. Workers with less than 10 years of service were served well by .5% of plans. [18] In another study, Equable Institute found that the total lifetime value of teacher pension benefits have declined by $100,000 on average (13%) since 2005.

  8. Do These Investments Belong in Your IRA This Tax Season? - AOL

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