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But the advent of the Internet and advances in communication

To be clear, the MLP must put up the $100 million for the project while the GP puts up nothing, so the MLP’s ROE is 10%.While IDRs are common, some MLPs have eliminated them for the obvious reason that they halve the MLP’s ROE for expansion projects. Where they have been eliminated, the GP has traded its right to IDRs for ownership units of the MLP itself. It is vitally important to understand the IDR structure, or lack thereof, for any MLP that you’re looking at..

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