That is fundamentally what master limited partnerships ( MLPs) are all about: cash (or to be more specific, cash flow). In essence, an MLP is a business enterprise that historically has been measured largely by the stability and predictability of its cash flow. As a tax passthrough entity,...
What is a master limited partnership (MLP)? What is a strategic partnership agreement? Which is more risky, a sole proprietorship or a partnership? What form of partnership allows some of the investors to limit their liability? How is a LLC partnership formed?
The proper tax treatment of master limited partnership (MLP) is discussed. Previous debate of this issue has relied on publicly available financial reports. The paper examines confidential Internal Revenue Service tax returns to address the issue. Data from tax returns provide more direct evidence ...
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A master limited partnership (MLP) combines the benefits of a publicly traded company (liquidity and daily pricing) with the benefits of a partnership (pass through of losses). Due to the unique taxation of oil and gas investments, this is a common form of investment. Like aREIT, an MLP ...
Pipelines are great. They’re run as master limited partnerships (MLPs) that trade like a stock and, from a tax standpoint act like a limited partnership. They have huge tax breaks and incentives put in by governments, state and federal, to build them. They also have incredibly high barrier...
An Examination of Ex‐Dividend Day Stock Price Movements: The Case of Nontaxable Master Limited Partnership Distributions This study examines the unit (stock) price and volume behavior of master limited partnerships (MLP) around the ex-dividend day. Since the dividends of MLPs... WH Shaw - 《...
The good news and the bad news ofEnterprise Product Partnersis the same news. It’s a master limited partnership (MLP). By itself there’s nothing wrong with that. In fact, it’s the reason the company offers shareholders an eye-popping dividend that currently has a yield of over 8%...
In 2007, defendant El Paso Corporation (“El Paso Parent”) formed defendant El Paso Pipeline Partners, L.P. (“El Paso MLP”), a publicly traded Delaware master limited partnership. El Paso Parent controlled El Paso MLP through its ownership of El Paso MLP’s general partner, defendant El...
If a tax-exempt investor were to invest in renewable energy as- sets directly (or indirectly through a fund, JV, or master limited partnership ("MLP")), it would generally be subject to the 35% unrelated business income tax ("UBIT") on operating income and, in certain circumstances, ...