Organizing Funds of Master Limited Partnerships: Overview of Tax, Accounting and Securities Law Considerations

June 27, 2013

Energy- and natural resource-related master limited partnerships, or MLPs, have become a popular investment for both retail and institutional investors in recent years.  Investment advisers have increasingly sought to organize registered investment companies that provide investors with varying degrees of MLP exposure.  A number of different options exist for structuring a registered fund of MLPs, each bringing its own unique set of advantages and disadvantages.  In organizing one of these funds, it is essential that an adviser understand the different and complex tax, accounting and securities law considerations that come into play.  Our experienced panelists  provided  an overview of the different structures available for registered funds of MLPs and the related tax, accounting and securities law considerations.

Michael Doherty and Amy Snyder of Ropes & Gray were speakers along with guest speaker, Robert A. Prado of PricewaterhouseCoopers LLP. 

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