News & Analysis as of

Master Limited Partnerships Private Equity

Vinson & Elkins LLP

IRS, Treasury Look to Challenge So-Called Basis-Shifting Transactions, But It Won’t Be Easy

Vinson & Elkins LLP on

The Department of the Treasury (“Treasury”) and the Internal Revenue Service (“IRS”) announced the latest chapter in the long-trumpeted enforcement initiative aimed at large partnerships. The guidance, summarized below,...more

Vinson & Elkins LLP

The Heat Is on for Large Partnership Audits

Vinson & Elkins LLP on

Large partnerships are facing a sea change in tax enforcement. Beginning with the Large Partnership Compliance program announced in 2021 and its most recent announcement that it intends to “stand up” a group focused on large...more

Wilson Sonsini Goodrich & Rosati

Renewable Structures: Choices and Challenges

Since the first wind deal utilizing a partnership in 2003 (also known as a “partnership flip,” a “pre-tax after-tax partnership,” or a “wind safe harbor partnership structure”), there has been a constant evolution of...more

Latham & Watkins LLP

Master Limited Partnership Year in Review: 10 MLP Observations from 2013

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Last year’s surge in MLP activity likely will continue as investors grow increasingly familiar with the structure and its benefits. 2013 was a year of unprecedented growth in the number of publicly traded MLPs, as well...more

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