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Within each TIRA, or across all TIRAs?
Eric Hines

I recall hearing somewhere that it was all TIRAs (OR Roth IRAs - the rules on UBIT also apply to Roths) - held by the same trustee/custodian for the same beneficiary.

But darned if I can lay my hands on that rule right at the moment. And it doesn't apply to any of our clients that I know of.

I've told our clients with exempt orgs. or retirement plans to stay out of MLPs/PTPs. If you want investments in natural resources, or real estate, you can do it by buying stocks, REITS, or ETFs.

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