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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 ...
The "MLP" and "PTP" terms are commonly used interchangeably, but MLPs are technically a type of limited partnership that conducts its operations through subsidiaries and are not always publicly traded. Most PTPs are organized as MLPs, but a PTP may be organized as a limited liability company that elects to be taxed as a partnership. [1]
The Alerian MLP ETF , which is one gauge of the broader MLP industry, has a As high-yielding investments, they can be a great addition to an income-seeking portfolio.
A fund that predominantly owns MLPs provides the potential for tax-deferred income with additional conveniences relative to direct investment in an MLP, namely diversified exposure, a Form 1099 ...
For most organizations, a business activity generates unrelated business income subject to taxation if: [1] [2] It is a trade or business, It is regularly carried on, and; It is not substantially related to furthering the exempt purpose of the organization.
Structure of a private equity or hedge fund, which shows the carried interest and management fee received by the fund's investment managers. The general partner is the financial entity used to control and manage the fund, while the limited partners are the individual investors who receive their return as capital interest.
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 ...
Here’s how a master limited partnership works, examples of MLPs and their pros and cons.