Owning individual MLPs in retirement accounts can generate Unrelated Business Taxable Income (UBTI), leading to potential tax liabilities for tax-exempt entities and retirement accounts. MLPs' tax ...

A Master Limited Partnership (MLP) is a publicly-traded security that is structured and taxed as a limited partnership. MLPs are hybrid securities that offer investors tax-advantaged income with the ...

Unrelated Business Taxable Income (UBTI) is the income that can trigger Unrelated Business Income Tax (UBIT) for tax-exempt organizations and retirement accounts. Investors can own MLPs directly in ...

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