Master Limited Partnership (MLP)

URI: https://gptkb.org/entity/Master_Limited_Partnership_(MLP)
GPTKB entity
Statements (28)
Predicate Object
gptkbp:instanceOf gptkb:public_company
publicly traded partnership
gptkbp:advantage liquidity
tax benefits
complex tax reporting
potential for unrelated business taxable income (UBTI)
gptkbp:alternativeTo gptkb:company
real estate investment trust (REIT)
gptkbp:commonIn gptkb:United_States
gptkbp:compatibleWith corporate income tax
gptkbp:created 1980s
gptkbp:createdBy gptkb:U.S._Congress
gptkbp:hasGeneralPartner general partner
gptkbp:hasLegalStructure gptkb:organization
gptkbp:hasLimitedPartner limited partner
https://www.w3.org/2000/01/rdf-schema#label Master Limited Partnership (MLP)
gptkbp:investorsReceive units
gptkbp:numberOfIssues K-1 tax forms
gptkbp:pays distributions to unitholders
gptkbp:regulates gptkb:U.S._Securities_and_Exchange_Commission
gptkbp:subject public reporting requirements
Internal Revenue Code Section 7704
gptkbp:taxStatus pass-through entity
gptkbp:tradedOn public stock exchange
gptkbp:usedIn gptkb:energy
natural resources sector
gptkbp:bfsParent gptkb:Cedar_Fair_Entertainment_Company
gptkbp:bfsLayer 8