Tax Implications of Master Limited Partnerships
November 10th, 2011 | Posted in Uncategorized | Comments OffThe MLP is structured as a limited partnership (LP), in which the LP (investor) receives a quarterly required distribution (QRD) from the general partner (GP) or fund manager. The QRD is defined in a contract between the investor and manager, whereupon a failure to make the quarterly required distribution could be deemed a “disqualifying event” [...]
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