MLP Primers, Hot Topics & More

Primers

• VettaFi MLP 101
  A curriculum of both basic and advanced MLP knowledge, divided into easily assimilated “courses”
• VettaFi
  Educational and market information about MLPs by the compilers of the Alerian Energy Index
• 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
• Tax Guide to Master Limited Partnerships
  A good explanation of MLP taxation in layman’s terms by Forbes.
• KPMG LLP, Triangles in a World of Squares: a Primer on Significant U.S. Federal Income Tax Issues for Natural Resources Publicly Traded Partnerships
  • Part 1: Background and Basic Concepts
  • Part 2: Property Acquisitions
  • Part 3: IPOs and Allocations
  • Part 4: Secondary Offerings and Impact of Public Trading

Hot Topics

• Midstream/MLP 4Q Buybacks Add to Robust 2024, VettaFi, March 11, 2025
• Now vs. then: Why MLPS are a better investment today, VettaFi, December 17, 2024
• Midstream/MLPs See Sustained Free Cash Flow, VettaFi, June 11, 2024
• VettaFi’s Head of Energy Research on Merits of MLP Investing, VettaFi, June 6, 2024
• VettaFi’s Head of Energy Research Provides Insight on the Leading MLP Index, VettaFi, March 26, 2024
• Why Use MLPs in a Client’s Income Sleeve, VettaFi, February 29, 2024
• Key Differences Between MLP Distributions & Corporate Dividends, VettaFi, February 27, 2024
• Accessing MLPs/Midstream Through ETNs, VettaFi, February 6, 2024
• Check Out Midstream After Harvesting Clean Energy Losses, VettaFi, January 9, 2024
• Led by MLPs, Midstream Is Energy Bright Sport in 2023, VettaFi, December 26, 2023
• MLPs and MLP ETFs: Not Just Income, but Tax-Deferred Income, VettaFi, April 4, 2023
• Midstream/MLPs: Free Cash Flow Powerhouse, VettaFi/Alerian, July 19, 2022
• Three Reasons to Consider Midstream/MLPs, Alerian, January 25, 2022
• Midstream/MLPs Resilient in Periods of Rising Inflation, Alerian, January 18, 2022
• Constructive Outlook for 2022 Midstream/MLP Dividends, Alerian, January 11, 2022
• 2022 Midstream/MLP Outlook: Tailwinds Intact, Alerian, January 4, 2022
• Can Midstream/MLPs be a Green Investment?
• What’s Working for Midstream/MLPs, and Can It Continue?
• Revisiting MLP v. C-Corp Taxation as Election Day Looms
• Comparing Global Listed Infrastructure with Midstream and MLPs
• MLP Consolidation and Conversion Update: Structure Questions Likely to Subside for Now
• Why Yesteryear’s Valuation Metrics Aren’t Sufficient for Today’s MLP
• FERCtastic: What MLP and Midstream Investors Should Know about the FERC

MLP State Filing Requirements

• State Tax Requirements for Nonresident Individuals (2019 Update)
• State Gains Taxation Statutes Related to the Sale of Partnership or PTP Interests