Talk:Master limited partnership

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Passthrough is not a DRE

Removed language that stated passthrough treatment makes you a disregarded entity, DRE's don't have to file tax returns (i.e. single member LLC). Correct me if I'm wrong on this. — Preceding unsigned comment added by 155.201.35.178 (talk) 16:00, 17 November 2015 (UTC)[reply]

Pump and dump scheme?

Is that link a self promotion or attempt by some individual to drive up the prices of several stocks he/she owns? Small text

No - this is very useful. I found this via Google. Its a growing asset class and the article is helpful. It definitely merits inclusion. —Preceding unsigned comment added by 129.67.30.75 (talk) 08:31, 6 April 2009 (UTC)[reply]

MLPs in retirement accounts and tax

What happens if you own a MLP in your IRA? I heard this causes much agony. Can anyone address this? —Preceding unsigned comment added by 67.186.57.249 (talk) 02:07, 22 November 2008 (UTC)[reply]

Aside from the fact that mlps are already tax-advantaged and it need to have a lot of sense to put them in a tax-deferred retirement account, the really big headache seems to be this:

Any net income over $100000.0000 that is thrown off by an MLP into your IRA will be subject to Unrelated Business Income (UBI) tax. Your IRA will need to file a tax return (separate from your individual tax return), and it won't be a simple one (you'll probably need help from a CPA), and the tax on the UBI will have to by paid by the IRA, not by you. That means the taxes will be a drain on the IRA, which defeats the purpose of the IRA. If your IRA is fully invested, it may have to sell other assets to raise cash to pay the tax. If you pay the tax with your own cash, that would be considered a contribution to the IRA, which may cause excess contributions if you've already hit the limit for contributions for the year.

I found that info in a 2004 article by Roy Lewis on The Motley Fool web site. Since much TMF content is user-generated (although by some pretty sharp subscribers), I don't think it meets WP:RS guidelines. I am hopeful that someone more knowledgeable than I might have access to a better source.

Some sources also mention that Section 1250 recapture gains are subject to tax when the MLP units are sold, triggering many of the same problems in an IRA. Once again, I haven't found sources that would meet WP standards.

Recently, several of the best-known MLPs have formed publicly-traded holding companies, to allow investors to own shares, rather than partnership units. They have done so specifically in response to the demand from individual investors for MLP-related shares that can be held in an IRA without all the foregoing complications.

If all this were merely a tax question, I don't think it would merit inclusion in the article. However, the restrictions on individual retirement accounts are actually driving the creation of new MLP-related products, including ETFs (mentioned in the article), closed-end funds and sister companies. The only way to explain the products developed around MLPs is to give at least a cursory explanation of the IRA issue. LineChaser (talk) 20:20, 1 March 2013 (UTC)[reply]

LineChaser's comments should be incorporated into the article, to add value to the marketing copy there.--DeknMike (talk) 17:35, 13 April 2014 (UTC)[reply]

KMI IPO

KMI had an IPO in Feb 2011, so is publicly traded again 24.151.12.43 (talk) 18:51, 6 January 2012 (UTC)[reply]

Are they USA only and what history or controversy

Should first line clarify they are "limited partnerships under USA law" or state the relevant jurisdictions ? - Rod57 (talk) 12:31, 4 December 2014 (UTC)[reply]

When were they introduced ? and is it true that there have been some attempts to get rid of them ? - Rod57 (talk) 12:31, 4 December 2014 (UTC)[reply]