MLPs complicate the income tax requirements for IRAs. An IRA is required to report and pay Unrelated Business Income Tax (UBIT) if its MLP holdings earn a certain level of unrelated business taxable ...

The pass-through structure of MLPs provides significant tax efficiency but comes with some complexities that are important for investors to understand. The majority of MLP distributions are generally ...

Oil and gas exploration companies no longer have to go door-to-door, or ranch-to-ranch, to negotiate oil and gas leases with individual mineral interest owners. Over the last decade or more, pure-play ...