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Master limited partnerships (MLPs) offer attractive returns for investors in the energy sector. MLPs focus on natural resources like oil, gas, timber and solar energy. They offer a favorable tax ...

Limited partnerships (LPs) are a specific type of business structure that consists of at least one general partner and one or more limited partners. The general partner typically assumes full ...

LPs are entities or individuals who contribute capital to VC funds. In venture capital, limited partners or LPs are entities or individuals who contribute capital to VC funds. LPs invest in the fund’s ...

The following changes have been made to build greater flexibility into the LP Law. Broadly speaking, this is to be achieved by allowing the provisions of the limited partnership agreement to override ...

Under Section 1402 of the Internal Revenue Code (“IRC”), individuals must pay a tax on net earnings from self-employment. IRC section 1402 defines “net earnings from self-employment” as the “gross ...

The events of the past month and rapid increase of interest rates will put further pressure on certain sectors of the economy, including the real estate sector. While it is difficult to predict where ...

Historically, CPAs have dissuaded estate planning clients from funding family limited partnerships with personal use property, such as a primary or secondary residence. In the past the IRS has ...

Master limited partnerships (MLPs) are limited partnerships that are publicly traded on exchanges and combine the tax benefits of a limited partnership with the liquidity of a publicly traded security ...