Explore real estate limited partnerships (RELPs), where investors pool funds for property investments, benefiting from ...

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 ...

Fintel reports that on January 14, 2026, Wolfe Research downgraded their outlook for Enterprise Products Partners L.P. - ...

Family limited partnerships (FLPs) and trusts are both tools used in estate planning, but they serve different purposes and offer distinct advantages. An FLP is primarily designed to hold and manage ...

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 ...

The IRS issued proposed regulations (REG-109369-10) that would redefine “interest in a limited partnership as a limited partner” for purposes of determining material participation under the Sec. 469 ...

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 ...

The simplicity of partnership investments. Leveraging and the implications. Tax considerations on simple and complex. Now this is stupid tax. This represents my third in a recent series of articles on ...

Because the limited partner does not have the authority to make decisions or control the management of the partnership, the value of their interest is often reduced. Courts have generally accepted ...

As Trump era estate tax cuts are likely coming to an end in 2025, wealthy business owners are increasingly utilizing Family Limited Partnerships (FLPs) to significantly save the family taxes when they ...

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 ...