MLP 101: An Excellent Master Limited Partnership Primer
The National Association of Publicly Traded Partnerships has posted an excellent presentation which covers the basics of MLPs. I encourage everyone to read this document, as it contains updated, important information related to investing in master limited partnerships. You’ll find it an easy read and a fairly comprehensive piece of work (including good examples regarding taxes, etc.). As always, consult your tax advisor before you invest in MLPs to ensure you are getting the most out of your investments.
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