1. Schedule
  2. July 19 Business Meeting Agenda
  3. Report of the Executive Director
  4. Federal Legislative Issues

    1. Report of the Federal Affairs Committee
    2. Legislative Material
      1. Tax Reform
        1. NAPTP Statement Submitted to Senate Finance Committee
        2. Joint Committee on Taxation 2013 Tax Expenditure List
        3. Technical Description of Camp Small Business-Passthrough Proposal
        4. NAPTP Statement Submitted to Ways and Means Energy Tax Reform Subgroup
        5. Joint Committee on Taxation Tax Reform Report to Ways and Means Committee
        6. Finance Committee Tax Reform Options Paper:  Energy and Infrastructure
        7. Finance Committee Tax Reform Options Paper:  Types of Income and Business Entities
        8. Baucus-Hatch Dear Colleague Letter on Tax Reform
      2. 2013 MLP Parity Act
        1. Text
        2. Section by Section
        3. Summary
        4. White Paper
        5. Heritage Foundation Report
      3. Partnership provisions from President’s FY 2014 Budget (includes carried interest) from Treasury Department “Greenbook”
  5. Federal Regulatory Issues

    1. Report of the Regulatory Committee
    2. Regulatory Material
      1. Proposed NIIT regulations and correction
      2. Final regulations eliminating de minimis partner rule
      3. Final regulations on noncompensatory options and correction 1, correction 2, and correction 3
      4. Final regulations under section 108(i)
      5. Private Letter Rulings
        1. PLR 201232008, issued April 9, 2012;  released August 10, 2012: Loading, Injecting Additives, and Wholesale Distribution of Refined Products.
        2. PLR 201232020, issued April 27, 2012;  released August 10, 2012:  Income from Sale of Renewable Identification Numbers.
        3. PLR 201233009, issued February 10, 2102; released August 17, 2012:  Extraction, Transportation, Marketing, and Sales of Silica.
        4. PLR 201233010, issued April 20, 2012; released August 17, 2012:  Natural Gas Gathering, Processing and Anime Regeneration Services.
        5. PLR 201234005, issued May 11, 2012; released August 24, 2012: Water Pipeline for Hydraulic Fracturing.
        6. PLR 201236005, issued June 5, 2012; released September 7, 2012: Processing of Petroleum Products via Dehydrogenation or Catalytic Cracking.
        7. PLR 201241004, issued July 2, 2013; released October 12, 2012: Production, Transportation, and Storage of Olefins.
        8. PLR 201250003, issued September 6, 2012; released December 14, 2012:  Offshore Oil and Gas Platform as Real Property.
        9. PLR 201250014, issued August 15, 2012; released December 14, 2012: Marketing Refined Products.
        10. PLR 201301010, issued September 28, 2012; released January 4, 2013:  Sale of Blended and Processed Petroleum Products.
        11. PLR 201308004, issued November 5, 2012l released Februar22, 2013: Production and Marketing of Fertilizer Products to Non-Agricultural Customers.
        12. PLR 201313014, Issued December 11, 2012; Released March 29, 2013: Operation of Customer’s Natural Gas Compressors.
        13. PLR 201313015, issued December 18, 2012; released March 29, 2013: Income from Service Agreements of Subsidiary.
        14. PLR 201314029, issued November 28, 2012; released April 4, 2013. Income Received Under Expansion Agreements.
        15. PLR 201314038, issued December 12, 2012; released April 4, 2013: Processing Natural Gas into Dimethyl Ether (DME).
        16. PLR 201315008, issued January 4, 2013; released April 11, 2013: Treasury Locks, Interest Rate Swaps, Forward-start Interest Rate Swaps, and Interest Rate Caps.
        17. PLR 201315015, issued January 3, 2013; released April 12, 2013. Processing Natural Gas into Gasoline and LPG.
        18. PLR 201316005, issued December 27, 2012; released April 19, 2013: Modifying Prior Silica Ruling.
        19. PLR 1322024, January 31, 2013; released May 31, 2013: Hydraulic Fracturing Services.
        20. PLR 201324002, issued February 21, 2013; released June 14, 2013: Processing Natural Gas into Gasoline, LPG, and Other Products.
        21. PLR 201328005, issued April 2, 2013, released July 12, 2013: Pipeline Activities.

      1. Proposed Regulations Under Section 706(d)
        1. Proposed Regulations
        2. Association Comments
        3. New York State Bar Association Report
      2. Proposed regulations on the application of sections 704(c)(1)(b) and 737 to “asset-over” partnership mergers
        1. Proposed regulations
        2. Notice 2009-79
        3. New York State Bar Association Tax Section Comments
          1. Summary Letter
          2. Report
  6. State Legislative Issues
    1. State Affairs Report
    2. State Material
      1. Maine withholding rules (PTP exception is at section 803.06.C.1.)
      2. North Carolina Tax Reform Bil
      3. Tennessee Individual Income Tax
        1. Guide
        2. FAQs
      4. Texas Margin Tax
        1. NAPTP Testimony
        2. HB 500
    3. State Tax Developments and Trends Presentation
  1. Public and Investor Relations
    1. Public and Investor Relations Report
    2. Story Partners Public Affairs Presentation
  2. Membership Report
  3.  Report of the Treasurer and Financials
    1. Report
    2. Budget  and Financial Statements
  4.  Board of Directors Election
  5.  Biographies of Speakers