Beyond the K-1: Tax Treatment for an MLP Fund vs. an MLP

Summary There are two types of MLP funds – those structured as RICs, which own up to 25% MLPs, and those structured as corporations, which tend to be 90-100% MLPs. Similar to direct MLP investment, return of capital distributions from an MLP fund structured as a corporation lower an investor’s basis, and taxes are not [...] The post Beyond the K-1: Tax Treatment for an MLP Fund vs. an MLP appeared first on ETF Trends .