enow.com Web Search

Search results

  1. Results from the WOW.Com Content Network
  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. 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.

  4. Tax Advantages in MLP Investing: Here’s What You Need ... - AOL

    www.aol.com/news/tax-advantages-mlp-investing...

    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 ...

  5. Understanding the Tax Benefits of MLPs - AOL

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

    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 ...

  6. 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.

  7. Unrelated Business Income Tax - Wikipedia

    en.wikipedia.org/wiki/Unrelated_Business_Income_Tax

    New York University Law School won the case because, at that point, tax-exempt organizations were not subject to income tax on their revenue from any source as long as the revenue was used towards the organization's tax-exempt purpose. [14] [15] In 1950, Congress amended the tax law to introduce the concept of unrelated business income. [17]

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

    www.aol.com/2014/01/25/do-mlps-belong-in-your-ira

    In preparation for tax season, many investors are trying to find the best stocks to buy with the cash they inject into their retirement accounts before the April 15 deadline. Given the growing ...

  9. Charitable remainder unitrust - Wikipedia

    en.wikipedia.org/wiki/Charitable_remainder_unitrust

    A charitable remainder unitrust (known as a "CRUT") is an irrevocable trust created under the authority of the United States Internal Revenue Code § 664 [1] ("Code"). This special, irrevocable trust has two primary characteristics: (1) Once established, the CRUT distributes a fixed percentage of the value of its assets (on an annual or more frequent basis) to a non-charitable beneficiary ...