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  2. Master limited partnership - Wikipedia

    en.wikipedia.org/wiki/Master_limited_partnership

    In 1981, Apache Corporation formed the United States' first MLP, Apache Petroleum Company (APC). Apache’s success drew other oil and gas companies to the MLP structure. Real estate companies soon followed, and by the mid-1980s, MLPs became so popular that they were adopted in a variety of industries, such as restaurants, hotels and cable TV.

  3. 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 ...

  4. Why Dividend Hunters Have MLPs in Their Sights - AOL

    www.aol.com/2010/09/14/dividend-hunters-target-mlps

    An MLP is a limited These days, apparently nothing at all. So, it's not surprising that dividend-rich master limited partnerships are starting to look rather appealing to investors.

  5. Beyond the K-1: Tax Treatment for an MLP Fund vs. an MLP - AOL

    www.aol.com/news/beyond-k-1-tax-treatment...

    Summary There are two types of MLP funds – those structured as RICs, which own up to 25% MLPs, and those structured as corporations, which tend to be 90-100% MLPs. Similar to direct MLP ...

  6. Blocker corporation - Wikipedia

    en.wikipedia.org/wiki/Blocker_corporation

    To address these issues, a private equity fund can set up a U.S. feeder corporation known as a blocker corporation. The foreign and tax exempt investors can invest through the blocker corporation, and then they are no longer personally considered to be partners, as it is the domestic corporation that is the owner of equity in the fund.

  7. Understanding the Tax Benefits of MLPs - AOL

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

    As pass-through entities, MLPs avoid the double taxation associated with investments in C-Corporations. Typically, 70-100% of MLP distributions have been considered a tax-deferred return of ...

  8. Taxation of private equity and hedge funds - Wikipedia

    en.wikipedia.org/wiki/Taxation_of_private_equity...

    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. [1]

  9. Why Are These MLPs Spinning Off C-Corporations? - AOL

    www.aol.com/news/2013-03-16-why-are-these-mlps...

    MLPs are all the rage in the energy sector, and several companies want to get into the game by spinning off assets into an MLP strucutre. But Fool.com contributor Tyler Crowe sees a few companies ...