FYI: (Click On Article Title At Top Of Google Search)
After nearly 20 years of wild popularity, Master Limited Partnerships (MLPs) are quickly becoming the wallflowers of the investment landscape. After a long spate of energy companies spinning off their infrastructure assets into these tax-advantaged separate entities, the trend has reversed: Parent companies are re-acquiring their earlier spinoffs. These transactions have triggered big gains in the acquired MLP shares, and are likely to improve the long-term performance of the parent companies. But they also change the nature of MLP investing, triggering big tax consequences, and often lowering the income stream.
Regards,
Ted
https://www.google.com/#q=New+MLP+Trend+Not+Always+Good+for+Investors+barron's