The Internal Revenue Service (IRS) recently issued proposed regulations addressing master limited partnership (MLP) qualifying income under Section 7704(d)(1)(E) of the Internal Revenue Code. This ...
The regulations are divided into seven parts. The first part establishes the basic rule that qualifying income includes income and gains from qualifying activities with respect to minerals or natural ...
This article was originally published on ETFTrends.com. The Alerian MLP ETF (NYSEArca: AMLP), the largest MLP-related exchange traded fund, and rival MLP ETFs saw increased activity to start amid deal ...
In a statement addressing proposed new IRS regulations, SunCoke Energy (NYSE:SXC +3.1%) and SunCoke Energy Partners (SXCP-2.4%) say "the proposed regulations as currently drafted support the position ...
Although master limited partnerships (or MLPs) have been around for more than 25 years, they have received increased attention in the news and become a more significant portion of our economy as the ...
Master limited partnerships offer many advantages over other business structures, not the least of which are the tax benefits. However, financial reporting for MLPs is complex, so significant planning ...