Committees & Contact Information
The MLPA has established committees to plan and coordinate efforts in the various areas in which it is active. Below is a brief description of the committees and their respective charges. Committees Executive Committee The Executive Committee is chaired by the...
| August 13, 2015
Proposed Regulations on Qualifying Income Under Section 7704(d)(1)(E)
On May 6, 2015, the Internal Revenue Service issued proposed regulations providing guidance on the activities related to minerals and natural resources that will generate qualifying income under section 7704(d)(1)(E) of the tax code. While welcoming the much-needed clarity that...
| August 13, 2015
MLPs & Retirement Accounts
Background Investors often ask if they can invest in MLPs through their retirement accounts – IRAs, 401(k)s, and similar plans which are allowed to earn tax-deferred income under the Internal Revenue Code. The regular cash distributions offered by MLPs make them...
| August 13, 2015
Accomplishments
The MLPA has had a sizeable impact on federal and state tax policy toward MLPs since its origin in 1983. These include: Federal Legislation 2015-2017: Worked successfully for important changes in the large partnership audit provisions enacted as part of the...
| August 13, 2015
Lists of Current MLPs & MLP Funds
For a list of MLP Funds and Indices, click here. Current MLPs MLPs Currently Traded on U.S. Exchanges (MLPA members are hyperlinked to their home websites). MLPs are categorized by primary activities; some may have activities in more than one category. For...
| August 12, 2015
MLP Presentations & Primers
Presentations Presentations from MLPA's MLP and Energy Infrastructure Conference Primers An Introduction: Master Limited Partnerships A detailed guide to legal, operational, tax, and financial aspects of MLPs by Vinson & Elkins LLP, a leading law firm, October 1, 2018 Alerian...
| August 12, 2015
MLP Laws & Regulations
Background Many characteristics of PTPs derive from federal tax law and regulation. Federal tax law has several provisions which apply specifically to PTPs and others of more general application which affect PTPs and their investors. Because many states base their...
| August 12, 2015
Basic Tax Principles
Owning units (shares) in an MLP is different from owning corporate stock in a number of ways, most notably their taxation. That is because an MLP is a partnership, and you, as an investor, are a limited partner. To understand...
| August 12, 2015
Executive Director
The MLPA is managed by Lori E. L. Ziebart, its Executive Director. As Executive Director, Ms. Ziebart leads and manages MLPA’s operations and outreach activities with policymakers and the investment community to communicate the significant value master limited partnerships (“MLPs”)...
| August 12, 2015
NAPTP Comments on Proposed Regulations Under Section 7704
In its comments, the Master Limited Partnership Association (at the time known as the NAPTP), expresses concern that some aspects of the proposed regulations are inconsistent with congressional intent in enacting section 7704 and with longstanding interpretations of that statute....
Statements | August 4, 2015
