Final Qualifying Income Regulations Released

On January 19, 2017, the IRS and the Treasury Department released final regulations on natural resource activities as qualifying income under section 7704 of the Internal Revenue Code.  The final regulations are a great improvement over the proposed regulations issued...

MLPA Congratulates Noble Midstream for a Successful IPO

MLPA Congratulates Noble Midstream for a Successful IPO   Washington, D.C. – September 22, 2016 – The Master Limited Partnership Association, the nation’s trade association representing the MLP industry, applauds the recent initial public offering of Noble Midstream Partners (NYSE:NBLX)....

Op-ed: MLPs in Today’s Investing Environment

From the July 2016 issue of ThinkAdvisor's 2016 MLP Investment Guide.

MLPA Comments on the Implementation of the New Partnership Audit Regime Enacted as Part of the Bipartisan Budget Act of 2015

In response to the IRS' Notice 2016-23, the Master Limited Partnership Association (“MLPA”) submitted comments on the implementation of section 1101 of the Bipartisan Budget Act of 2015, Pub. L. No. 114-74 (the “BBA Partnership Audit and Adjustment Provisions”). MLPA's full comments can...