Holland & Hart represents publicly traded partnerships, also known as master limited partnerships (MLPs), and their sponsors, in connection with a wide variety of transactions. In representing MLPs, our securities, tax, and finance lawyers bring to bear significant knowledge and experience with the following:
- Initial public offerings by MLPs and their general partners
- Secondary offerings of equity and debt securities
- At-the-market (ATM) offerings
- SEC disclosure and accounting issues applicable generally, and specifically, to MLPs
- Conflicts committees
- Partnership governance and fiduciary duty issues
- Structuring techniques of MLPs
- Structuring and tax issues arising from MLP formation, business combinations, dropdowns, joint ventures, and restructurings
- Tax planning for significant MLP transactions and capital market transactions
- Satisfaction of the MLP "qualifying income" requirement; tax shield; and ongoing operational, planning, and other tax matters
- Accounting issues common to MLPs
- Employee benefit plan structuring and compensation issues for MLPs
- MLP credit agreements
Holland & Hart's MLP practice includes lawyers with substantial tax, capital markets, finance, partnership, and mergers and acquisition experience. These lawyers work with their colleagues in our energy, environmental, regulatory practices, and employee benefits practices to provide clients thoughtful advice on all MLP-related matters.
Holland & Hart is also a member of the National Association of Publicly Traded Partnerships (NAPTP).