MLPs, UBTI, ETFs, and IRAs: What You Need to Know
December 14, 2021 at 16:48 PM EST
Summary Unrelated Business Taxable Income (UBTI) is the income that can trigger Unrelated Business Income Tax (UBIT) for tax-exempt organizations and retirement accounts. Investors can own MLPs directly in tax-exempt accounts but may have to worry about UBIT if UBTI exceeds $1,000. Investors can...
