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New Mexico Lawyers Serving New Mexico's Legal Needs Since 1997

March 2016 Archives

MASTER LIMITED PARTNERSHIPS TAKING OFF

Just over three years ago, entities known as Master Limited Partnerships (MLPs) were devised primarily as corporate entities which own and operate certain energy enterprises. Able to be traded on public exchanges, the partnerships provide those who own interests in them to have a high degree of liquidity but avoid the tax consequences of paying taxes at a corporate rate. The gains that each of the limited partners accrue can be treated as ordinary income and the regular depreciation of assets owned by the MLP can be declared to offset such taxable gains.

Critical Decisions on Business Formation in New Mexico

One of the ironic aspects of this period since the financial crisis of 2008 is that, despite the difficulties people who lose their jobs have had in finding new employment with established companies, there have been record numbers of startups all over the country and New Mexico itself has not been excluded.  

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Giddens, Gatton & Jacobus, P.C.
10400 Academy Road NE
Suite 350
Albuquerque, NM 87111

Phone: 505-273-3720
Fax: 505-271-4848
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