MLP Primers, Hot Topics & More

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 MLP Primer, May 2019
  An education on MLPs by the people who manage the Alerian MLP Index (see MLP Oriented Websites below for more information from Alerian)
• MLP Taxation: The Benefits and What You Need to Know
• The Research Magazine Guide to Master Limited Partnerships 2017
  Supplement to Research Magazine
• 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

• 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

MLP-Oriented Websites

• Alerian
  Educational and market information about MLPs by the compilers of the Alerian Index
• Alerian’s “MLP University”
  A curriculum of both basic and advanced MLP knowledge, divided into easily assimilated “courses”
• MLP Data
  Financial and market information about MLPs to assist investors in their research. See also their article, The Must Have Financial Metrics for MLP Investing
• Latham & Watkins LLP, Master Limited Partnerships
  An online guide to all things MLP by a leading law firm, includes a “101”, a glossary of MLP jargon, and other resources
• MLPguy
  Information and commentary on investing in MLPs by Hinds Howard, a professional asset manager and investment banker specializing in MLPs at CBRE Clarion Securities
• Investing Daily’s MLP Page
  Information and analysis for MLP investors published by Roger Conrad, an editor of several internet publications on investing who specializes in income investments
• The Energy Report MLP Insights and Directory
  Includes a directory of MLPs and links to interviews with leading industry analysts