ABŞ vergi dəyişikliklərinə dair önəmli məlumat

ABŞ qanunvericiliyinə edilmiş yeni dəyişikliklərə əsasən, 1 yanvar 2023-cü il tarixindən etibarən bütün Kütləvi Ticarət olunan Ortaqlıqlar (Publicly Traded Partnerships, PTP) üzrə qros satış məbləğinə 10% mənbə vergisi tətbiq ediləcəkdir (IRC Sec. 1446(f)). Sözügedən dəyişiklik bütün ABŞ vergi qeyri-rezidentlərinə nəzərən tətbiq ediləcəkdir.

Dəyişikliklərin təsir edəcəyi PTP-lərin siyahısı ilə aşağıda tanış ola bilərsiniz.

Xahiş edirik, portfelinizdə olan PTP-ləri siyahı ilə üzləşdirəsiniz. Əgər, sahib olduğunuz PTP-lər üzrə mövqeni (mövqeləri) dəyişiklikliyin qüvvəyə minəcəyi 1 yanvar 2023-cü il tarixinədək ləğv etsəniz sözügüdən mənbə vergisinin predmeti olmayacaqsınız.

İstisna olaraq, əgər PTP tərəfindən “İxtisaslaşmış Bildiriş” (“Qualified Notice”) kütləvi açıqlaması təqdim edilərsə mənbə vergisi tətbiq edilməyə bilər. Bildirişin tətbiqi satış zamanı nəzərə alınacaqdır. Hər bir bildirişin etibarlılıq müddəti onun dərcindən sonra 92 gündür. Treyderlər “İxtisaslaşmış Bildiriş”lərə dair məlumat üçün PTP-nin veb saytına müraciət etməlidirlər.

PTP əsaslı opsionlar və digər törəmə maliyyə alətləri mənbə vergisindən azaddırlar. Lakin, opsion və digər törəmə maliyyə aləti PTP gəlirinə konvertasiya edilərsə, onların satışı samanı 10% mənbə vergisi tətbiq ediləcəkdir.

Unicapital İŞ ASC mənbə vergisi üzrə yalnız ümumi tanışlıq məlumatı təqdim edir. Təqdim edilmiş məlumatın dürüstlüyü, bu məlumat üzrə qəbul etmiş qərarlar, edilmiş hərəkətlər və ya hərəkətsizliklər, habelə ABŞ PTP vergi məsələsi ilə bağlı potensial xərclər və ya itkilərə görə məsuliyyət daşımır. Siyahı öncədən bildiriş təqdim edilmədən yenilənə bilər.

IRC Sec. 1446(f) barədə daha ətraflı məlumat IRS internet saytından əldə edilə bilər (https://www.irs.gov/individuals/international-taxpayers/partnership-withholding).

GB00B15Y0C52 - AAAA (AP ALTERNATIVE ASSETS LP)

US01881G1067 - AB (ALLIANCEBERNSTEIN HOLDING LP)

US01855A1016 - AC (ALLIANCE CAP MGMT LP)

TC0001464281 - ACE PRB (CAPITAL RE LLC: 7.65% CUM "MIPS")

US00434L1098 - - (ACCESS MIDSTREAM PARTNERS LP)

US0291691097 - ACP (AMERICAN REAL ESTATE PTNR-LP)

US0291692087 - ACP PR (AMERICAN REAL ESTATE PRTNRS: ACP PR)

US02364Y1010 - AFREZ (AMERICA FIRST REAL ESTATE INVESTMENT PARTNERS)

US74347W3530 - AGQ (PROSHARES ULTRA SILVER)

US74347W8414 - - (PROSHARES ULTRA SILVER)

US04939R1086 - - (ATLAS ENERGY LP)

US01861G1004 - AHGP (ALLIANCE HOLDINGS GP LP)

US0268621028 - AIA (AMERICAN INSD MTG INVS)

US02686F1030 - AIJ (AMERN INSD MTG INVS L P 86)

US02686G1013 - AIK (AMERN INSD MTG INVS L P 88)

US0093661058 - AIRL (AIRLEASE LTD)

US02052T1097 - ALDW (ALON USA PARTNERS LP)

US4642941078 - ALT (ISHARE DIVERSIFIED ALT TRUST)

US03673L1035 - - (ANTERO MIDSTREAM PARTNERS LP)

US02752P1003 - - (AMERICAN MIDSTREAM PARTNERS)

US03350F1066 - ANDX (ANDEAVOR LOGISTICS LP)

US0493921037 - APL (ATLAS PIPELINE PARTNERS LP)

US0493923017 - APL PRECL (ATLAS PIPELINE PARTNERS, L.P. CUMV)

US03957U1007 - APLP (ARCHROCK PARTNERS LP)

US02520N1063 - APO (AMERICAN COMMUNITY PROPERTIE)

US0376124055 - APO PRA.O (APOLLO MANAGEMENT LLC)

US0376125045 - APO PRB.O (APOLLO MANAGEMENT LLC)

US0376123065 - - (APOLLO GLOBAL MANAGEMENT - A)

US0309751065 - APU (AMERIGAS PARTNERS-LP)

US03879N1019 - ARCX (ARC LOGISTICS PARTNERS LP)

US04014Y2000 - ARES PRA. (ARES MGMT LP PFD UNIT SER A)

US04014Y1010 - - (ARES MANAGEMENT LP)

US01877R1086 - ARLP (ALLIANCE RESOURCE PARTNERS)

US04941A5074 - ARNPQ (ATLAS RESOURCE PARTNERS)

US04941A1016 - ARPJQ (ATLAS RESOURCE PARTNERS LP)

US04941A4085 - ARPPQ (ATLAS RESOURCE PARTNERS)

US02364V2060 - ATAX (AMERICA FIRST MULTIFAMILY IN)

US02364V1070 - - (AMERICA FIRST MULTIFAMILY IN)

US04930A1043 - ATLS (ATLAS ENERGY LP)

US04929Q1022 - - (ATLAS ENERGY GROUP LLC)

US0493031001 - ATN (ATLAS ENERGY RESOURCES LLC)

US0548071028 - AZLCZ (AZTEC LAND & CATTLE LTD)

US05501X1000 - AZURQ (AZURE MIDSTREAM PARTNERS LP)

US25490F1003 - BAR (DIREXION DAILY GOLD BULL 3X)

US25490F2092 - BARS (DIREXION DAILY GOLD BEAR 3X)

US1067761072 - BBEPQ (BREITBURN ENERGY PARTNERS LP)

US1067761155 - BBPPQ (BREITBURN ENG PARTNERS LP CUM REDEE)

BMG162341090 - BBU (BROOKFIELD BUSINESS PT-UNIT)

US26923H2004 - BDRY (BREAKWAVE DRY BULK SHIPPING)

BMG162581083 - BEP (BROOKFIELD RENEWABLE PARTNER)

BMG162582313 - BEP PRA (BROOKFIELD RENEWABLE PAR)

BMG162581083 - BEP.UN (BROOKFIELD RENEWABLE PARTNER)

US1181671058 - BGH (BUCKEYE GP HOLDINGS LP)

US092ESC0377 - BGIO.ESC (ESC BGIO LIQUIDATION TRUST)

US0925ESC094 - BHL.ESC (BLACKROCK DEFINED OPPORTUNIT - ESCROW)

BMG162521014 - BIP (BROOKFIELD INFRASTRUCTURE PA)

USG162522670 - BIP PRA (BROOKFIELD INFRASTRUCTURE PARTNERS LP)

BMG162522756 - BIP PRB (BROOKFIELD INFRASTRUCTUR)

US0917491013 - BITW (BITWISE 10 CRYPTO INDEX FUND)

US09625U1097 - BKEP (BLUEKNIGHT ENERGY PARTNERS L)

US81662W1080 - - (SEMGROUP ENERGY PARTNERS LP)

US09625U2087 - BKEPP (BLUEKNIGHT ENERGY PARTNERS - SERIES A PREF UNIT)

US91167Q1004 - BNO (UNITED STATES BRENT OIL FUND)

US86324B1035 - BNPC (STREAM S&P DYN GLOBAL COMM)

US74347Y8701 - BOIL (PROSHARES ULTRA BLOOMBERG NA)

US74347W7754 - - (PROSHARES ULT DJ-UBS NAT GAS)

US74347W1229 - - (PROSHARES ULTRA BLOOMBERG NA)

US74347Y7067 - - (PROSHARES ULTRA BLOOMBERG NA)

US74347W2961 - - (PROSHARES ULTRA BLOOMBERG NA)

US1182301010 - BPL (BUCKEYE PARTNERS LP)

US0556EL1098 - BPMP (BP MIDSTREAM PARTNERS LP)

BMG162491077 - BPY (BROOKFIELD PROPERTY PARTNERS)

BMG1624R1079 - BPYP.PR.A (NEW LP PREFERRED UNITS CAD)

BMG1624R1079 - BPYPM (NEW LP PREFERRED UNITS CAD)

BMG162491648 - BPYPN (BROOKFIELD PROPERTY PART)

BMG162491564 - BPYPO (BROOKFIELD PROPERTY PART)

BMG162491499 - BPYPP (BROOKFIELD PROPERTY PART)

US09225M1018 - BSM (BLACK STONE MINERALS LP)

US0966271043 - BWP (BOARDWALK PIPELINE PARTNERS)

US09253U1088 - - (BLACKSTONE GROUP LP/THE)

US20588V3078 - CAG PRB (CONAGRA CAP L C: CAG PRB)

US88166A4094 - CANE (TEUCRIUM SUGAR FUND)

US22758A1051 - CAPL (CROSSAMERICA PARTNERS LP)

GG00B1WR8K11 - CCAP (CONVERSUS CAPITAL)

US12637A1034 - CCLP (CSI COMPRESSCO LP)

US20855T1007 - CCR (CONSOL COAL RESOURCES LP)

US2327511075 - - (CYPRESS ENVIRONMENTAL PARTNE)

US21038E1010 - - (CONSTELLATION ENERGY PARTNER)

US2263442087 - CEQP (CRESTWOOD EQUITY PARTNERS LP)

US2263443077 - CEQP PR (CRESTWOOD EQUITY PARTNER)

US2263441097 - - (CRESTWOOD EQUITY PARTNERS LP)

US67074P1049 - CFD (NUVEEN DIVERSIFIED COMMODITY)

US14309L1026 - - (CARLYLE GROUP INC/THE)

US1609081096 - CHC (CHARTERMAC)

US16524K1088 - - (CHESAPEAKE MIDSTREAM PARTNER)

US1651851099 - CHKR (CHESAPEAKE GRANITE WASH TRUS)

US12547R1059 - CIFC (CIFC LLC)

US1314761032 - CLMT (CALUMET SPECIALTY PRODUCTS)

US15188T1088 - - (CENTERLINE HOLDING CO)

US74347W6764 - CMD (PROSHARES ULTRASHORT BLOOMBE)

US74347W2052 - - (PROSHRE U/S DJ-AIG COMMODITY)

US45032K1025 - CMDT (ISHARES COMMODITY OPTIMIZED)

US2263781070 - CMLP (CRESTWOOD MIDSTREAM PARTNERS )

US2263721001 - - (CRESTWOOD MIDSTREAM PARTNERS)

US2068121092 - - (CONE MIDSTREAM PARTNERS LP)

US2189161043 - CNPP (CORNERSTONE PROPANE PARTNERS)

US12592V1008 - - (CNX COAL RESOURCES LP)

US12654A1016 - CNXM (CNX MIDSTREAM PARTNERS LP)

US88166A1025 - CORN (TEUCRIUM CORN FUND)

US9117181043 - CPER (UNITED STATES COPPER INDEX)

US2172021006 - CPNO (COPANO ENERGY LLC-UNITS)

US1982811077 - CPPL (COLUMBIA PIPELINE PARTNERS L)

US16411Q1013 - CQP (CHENIERE ENERGY PARTNERS LP)

US74347W4603 - CROC (PROSHARES ULTRASHORT AUD)

US2284391057 - CRPPE (CROWN PAC PARTNERS L P)

US88166A3005 - CRUD (TEUCRIUM CRUDE OIL FUND)

US1272072075 - CSD PRA (CADBURY SCHWEPPES DEL L P)

US6707311089 - CTF (NUVEEN LONG/SHORT COMMODITY)

US12663P1075 - CVRR (CVR REFINING LP)

US2128491030 - CWPS (CONWEST PARTNERSHIP LP-UNITS)

US46140H1068 - DBA (INVESCO DB AGRICULTURE FUND)

US73936B4086 - - (POWERSHARES DB AGRICULTURE F)

US46140H7008 - DBB (INVESCO DB BASE METALS FUND)

US73936B7055 - - (POWERSHARES DB BASE METALS F)

US46138B1035 - DBC (INVESCO DB COMMODITY INDEX T)

US73935S1050 - - (POWERSHARES DB COMMODITY IND)

US46140H3049 - DBE (INVESCO DB ENERGY FUND)

US73936B1017 - - (POWERSHARES DB ENERGY FUND)

US46140H4039 - DBO (INVESCO DB OIL FUND)

US73936B5075 - - (POWERSHARES DB OIL FUND)

US46140H5028 - DBP (INVESCO DB PRECIOUS METALS F)

US73936B2007 - - (POWERSHARES DB PREC METALS F)

US46140H2058 - DBS (INVESCO DB SILVER FUND)

US73936B3096 - - (POWERSHARES DB SILVER FUND)

US46139B1026 - DBV (INVESCO DB G10 CURRENCY HARV)

US73935Y1029 - - (POWERSHARES DB G10 CURR HARV)

US23311P1003 - DCP (DCP MIDSTREAM L.P.)

US23311P2092 - DCP PRB (DCP MIDSTREAM LP)

US23311P3082 - DCP PRC (DCP 7.95 PERP PFD - DCP MIDSTREAM LP)

US55610N1054 - DCR (MACROSHARES OIL DOWN TRADEABLE)

US18383H1014 - - (CLAYMORE MACROSHARES OIL DOW)

US88166A8053 - DEFI (HASHDEX BITCOIN FUTURES ETF)

US2650261041 - DEP (DUNCAN ENERGY PARTNERS LP)

US46140H6018 - DGL (INVESCO DB GOLD FUND)

US73936B6065 - - (POWERSHARES DB GOLD FUND)

US24664T1034 - DKL (DELEK LOGISTICS PARTNERS LP)

US2574541080 - - (DOMINION ENERGY MIDSTREAM PA)

US25820R1059 - DMLP (DORCHESTER MINERALS LP)

US55610X1037 - DMM (MACROSHARES MAJ MET HOU DOWN)

US9126132052 - DNO (UNITED STATES SHORT OIL FUND)

US55610T2015 - DOY (MACROSHARES USD 100 OIL DOWN)

US55610T1025 - - (MACROSHARES $100 OIL DOWN)

US2662242039 - DQ PRA (DUQUESNE CAP L P)

US29357D2080 - ECSPQ (ENRON CAPITAL RESOURCES 9% CUM RED PFD)

US26827L1098 - ECTM (ECA MARCELLUS TRUST I)

TC0001373946 - ECTPQ (ENRON CAP LLC)

US29250R1068 - EEP (ENBRIDGE ENERGY PARTNERS LP)

US28252B8046 - EFSH (1847 HOLDINGS LLC)

US28252B3096 - - (1847 HOLDINGS LLC)

US29102H1086 - EMESQ (EMERGE ENERGY SERVICES LP)

US2924801002 - ENBL (ENABLE MIDSTREAM PARTNERS LP)

US1534231089 - ENGY (CENTRAL ENERGY PARTNERS LP)

US29336U1079 - ENLK (ENLINK MIDSTREAM PARTNERS LP)

US29257A1060 - ENP (ENCORE ENERGY PARTNERS-LP)

US2837021086 - EPB (EL PASO PIPELINE PARTNERS LP)

US2937921078 - EPD (ENTERPRISE PRODUCTS PARTNERS)

US2937161063 - EPE (ENTERPRISE GP HOLDINGS LP)

US26885J1034 - EQGP (EQGP HOLDINGS LP)

US26885B1008 - EQM (EQM MIDSTREAM PARTNERS LP)

US26985R1041 - EROC (EAGLE ROCK ENERGY PARTNERS)

US2921021000 - ESBA (EMPIRE STATE REALTY OP LP-ES)

US29273V1008 - ET (ENERGY TRANSFER LP)

US29273V4077 - ET PRC (ENERGY TRANSFER LP )

US29273V5066 - ET PRD (ENERGY TRANSFER LP 7.625% PERP PFD)

US29273V6056 - ET PRE (ENERGY TRANSFER LP 7.6% PERP PFD U)

US29278N1037 - ETP (ENERGY TRANSFER OPERATING LP)

US29278N3017 - ETP PRC (ENERGY TRANSFER PARTNERS)

US29278N4007 - ETP PRD (ENERGY TRANSFER PARTNERS)

US29278N5095 - ETP PRE (ENERGY TRANSFER OPERATNG)

US29273R1095 - - (ENERGY TRANSFER PARTNERS LP)

US74347W7424 - - (PROSHARES SHORT EURO ETF)

US74347W8828 - EUO (PROSHARES ULTRASHORT EURO)

US29414J1079 - - (ENVIVA PARTNERS LP)

US26926V1070 - EVEPQ (EV ENERGY PARTNERS LP)

US30225N1054 - EXLP (ARCHROCK PARTNERS LP)

US34552U1043 - FELPQ (FORESIGHT ENERGY LP)

US3152932097 - FGPR (FERRELLGAS PARTNERS-LP )

US3152933087 - FGPRB (FERRELLGAS PARTNERS LP-B)

US3152931008 - FGPRQ (FERRELLGAS PARTNERS-LP)

US34958B1061 - - (FORTRESS INVESTMENT GRP-CL A)

US57118V1008 - - (MARLIN MIDSTREAM PARTNERS LP)

US2921023089 - FISK (EMPIRE STATE REALTY OP -S250)

US30304P1049 - FOL (FACTORSHARES 2X: OIL-S&P500)

US3030471045 - FSA (FACTORSHARES 2X: TBD-S&P500)

US3030461061 - FSE (FACTORSHARES 2X: S&P500-TBD)

US30304T1060 - FSG (FACTORSHARES 2X: GOLD-S&P500)

US3030481028 - FSU (FACTORSHARES 2X: S&P500-USD)

US34960P1012 - FTAI (FORTRESS TRANSPORTATION-CL A)

US34960P4081 - FTAIN (FORTRESS TRANS & INFRAST)

US34960P3091 - FTAIO (FORTRESS TRANS & INFRAST)

US34960P2002 - FTAIP (FORTRESS TRANS & INFRAST)

US1501851067 - FUN (CEDAR FAIR -LP)

US976ESC3018 - FUR.ESC (WINTHROP REALTY TRUST - ESCROW)

US74347W5360 - FUTS (PROSHARES MANAGED FUTURES ST)

US37959R1032 - GBLI (GLOBAL INDEMNITY GROUP LLC-A)

US3952581060 - - (GREENHAVEN CONTINUOUS CMDTY)

US97718W1080 - GCC.USD (WISDOMTREE CONTINUOUS COMMOD)

US74347W4942 - GDAY (PROSHARES ULT AUSTRALIAN DOL)

US38349K1051 - GDVTZ (GOULD INVESTORS LP)

US3719271047 - GEL (GENESIS ENERGY L.P.)

US69341H1059 - GFWQZ (PLM EQUIPMENT GROWTH FD III)

US74347W3951 - GLL (PROSHARES ULTRASHORT GOLD)

US74347W7002 - - (PROSHARES ULTRASHORT GOLD)

US74347W7184 - - (PROSHARES ULTRASHORT GOLD)

US37946R1095 - GLP (GLOBAL PARTNERS LP)

US37946R2085 - GLP PRA (GLOBAL PARTNERS LP)

US37946R3075 - GLP PRB (GLOBAL PARTNERS LP)

US3932211069 - GPP (GREEN PLAINS PARTNERS LP)

US3860872098 - GRM PRA (GRAND MET DEL L P)

CA3874371147 - GRP U (GRANITE REAL ESTATE INVESTME)

CA3874371147 - GRT.UN (GRANITE REAL ESTATE INVESTME)

US46428R1077 - GSG (ISHARES S&P GSCI COMMODITY I)

US20467A1016 - GSJK (COMPRESSCO PARTNERS LP)

US40274U1088 - GTM (GULFTERRA ENERGY PARTNERS LP)

US36761Q1058 - GWYGU (GATEWAY GARAGE PARTNERS LLC)

US4038291047 - GYRO (GYRODYNE LLC)

US4283371098 - HCRSQ (HI-CRUSH INC)

US4357631070 - HEP (HOLLY ENERGY PARTNERS LP)

US4281041032 - - (HESS MIDSTREAM PARTNERS LP)

US4312911039 - HLND (HILAND PARTNERS LP)

CA0266951064 - HOT.UN (AMERICAN HOTEL INCOME PROPER)

US4269181081 - HPG (HERITAGE PROPANE PRTNRS LP)

US43129M1071 - HPGP (HILAND HOLDINGS GP LP)

BMG4285W1001 - HRBGF (HARBOR GLOBAL COMPANY LTD)

US40636T2033 - HRY (HALLWOOD RLTY PARTNERS L P)

US4223571039 - HTLLQ (HEARTLAND PARTNERS LP-A)

US0293162055 - - (AMERICAN RESTAURANT PRTNR LP)

US59140L1008 - IDIV (METAURUS US EQUITY CUMULATIV)

US4511001012 - IEP (ICAHN ENTERPRISES LP)

US4511002002 - IEP PRCL (ICAHN ENTERPRISES LP)

US4511001194 - IEPRR (ICAHN ENTERPRISES LP-RIGHT)

US4608852053 - IGLPA (INTERSTATE GEN L P)

US46643C1099 - JPEP (JP ENERGY PARTNERS LP)

US48248A3068 - KFN (KKR FINANCIAL HOLDINGS LLC)

US48248A6038 - KFN PRCL (KKR FINANCIAL HOLDINGS)

US74839G1067 - - (QUICKSILVER GAS SERVICES LP)

GB00B13BNQ35 - KKR (KKR & CO (GUERNSEY) LP)

US48248M2017 - KKR PRA.O (KKR & CO LP)

US48248M3007 - KKR PRB.O (KKR 6 1/2 12/31/49 PFD)

US4945501066 - KMP (KINDER MORGAN ENERGY PRTNRS)

US74347Y8131 - KOLD (PROSHARES ULTRASHORT BLOOMBE)

US74347Y8214 - - (PROSHARES ULTRASHORT BLOOMBE)

US74347W3878 - - (PROSHARES ULTRASHORT BLOOMBE)

US74347W7671 - - (PROSHARES ULTSHRT DJ-UBS NAT)

GB00B13BNQ35 - KPEQF (KKR & CO)

US4841691078 - KPP (KANEB PIPE LINE PARTNERS L P)

US4841731098 - KSL (KANEB SERVICES LLC)

US48268Y1010 - KSP (K-SEA TRANSPORTATION PARTNER)

US22676R1150 - KWH.UN (CRIUS ENERGY TRUST)

US5053461068 - LAACZ (LAACO LTD-UNITS OF LTD PRTNS)

BMG540501027 - LAZ (LAZARD LTD-CL A)

US5248141005 - - (LEHIGH GAS PARTNERS LP)

US5327711025 - - (LIN MEDIA LLC - A)

US5360201009 - LINEQ (LINN ENERGY LLC-UNITS)

SGXC28500103 - LIW (EAGLE HOSPITALITY TRUST)

US51508J1088 - LMRK (LANDMARK INFRASTRUCTURE PART)

US51508J4058 - LMRKN (LANDMARK INFRASTRUCTURE PARTNERS LP)

US51508J3068 - LMRKO (LANDMARK INFRASTRUCTURE)

US51508J2078 - LMRKP (LANDMARK INFRASTRUCTURE)

US5357631069 - LNKE (LINK ENERGY LLC)

US50214A1043 - LRE (LRR ENERGY LP)

US59560V2088 - MCEP (MID-CON ENERGY PARTNERS LP)

US59560V1098 - - (MID-CON ENERGY PARTNERS LP)

US6050342061 - ME PRA (MISSION CAP L P)

US6050343051 - ME PRB (MISSION CAP L P: ME PRB)

US5860481002 - MEMPQ (MEMORIAL PRODUCTION PARTNERS)

US59564N1037 - MEP (MIDCOAST ENERGY PARTNERS LP)

US55907R1086 - MGG (MAGELLAN MIDSTREAM HOLDINGS)

US55608B1052 - MIC.USD (MACQUARIE INFRASTRUCTURE HOL)

US62624B1017 - - (MUNICIPAL MORTGAGE & EQUITY)

US5733311055 - MMLP (MARTIN MIDSTREAM PARTNERS LP)

US5590801065 - MMP (MAGELLAN MIDSTREAM PARTNERS)

US55336V1008 - MPLX (MPLX LP)

US55271M2061 - MUK PRA (MEPC INTL CAP L P)

US5707591005 - MWE (MARKWEST ENERGY PARTNERS LP)

US55406N1037 - MYTH (MYT HLDG LLC BE+)

US88166A2015 - NAGS (TEUCRIUM NATURAL GAS FUND)

US65506L1052 - NBLX (NOBLE MIDSTREAM PARTNERS LP)

US6442061049 - NEN (NEW ENGLAND REALTY ASSOC-LP)

US62913M1071 - NGL (NGL ENERGY PARTNERS LP)

US62913M2061 - NGL PRB (NGL 9 PERP PFD)

US62913M3051 - NGL PRC (NGL ENERGY PARTNERS LP)

US87611X1054 - NGLS (TARGA RESOURCES PARTNERS LP)

US87611X2045 - NGLS PRA (TARGA RESOURCES PARTNERS)

US6514261089 - NHL (NEWHALL LAND & FARMING CO)

US6546781013 - NKA (NISKA GAS STORAGE PARTNERS-U)

US6294221063 - NLP (NTS REALTY HOLDINGS LP)

US55307U1079 - - (ML MACADAMIA ORCHARDS LP-UT)

US41988L2025 - NNUTU (HAWAIIAN MACADAMIA NUT ORCHA)

US78028T1007 - - (ROYAL HAWAIIAN ORCHARDS LP)

US45671U1060 - - (INERGY MIDSTREAM LP)

US45661Q1076 - NRGP (INERGY HOLDINGS LP)

US4566151035 - - (INERGY LP)

US63900P6088 - NRP (NATURAL RESOURCE PARTNERS LP)

US63900P1030 - - (NATURAL RESOURCE PARTNERS LP)

US67058H1023 - NS (NUSTAR ENERGY LP)

US67058H2013 - NS PRA (NSUS 8 1/2 12/31/49)

US67058H3003 - NS PRB (NSUS 7 5/8 PERP PFD)

US67058H4092 - NS PRC (NUSTAR ENERGY LP)

US67059L1026 - - (NUSTAR GP HOLDINGS LLC)

US64881E1091 - NSLPQ (NEW SOURCE ENERGY PARTNERS L)

US63900P5098 - NSP (NATURAL RESOURCE PARTNERS LP)

US63900P4000 - NSP (NATURAL RESOURCE PARTNERS LP -PARTNERSHIP UNITS)

US6658261036 - NTI (NORTHERN TIER ENERGY LP)

US64881E3071 - NUSPQ (NEW SOURCE ENG PARTNERS LP 11%SR A)

US64ESC19977 - NYRT.ESC (NEW YORK REIT INC - ESCROW)

US6740012017 - OAK (OAKTREE CAPITAL GROUP LLC)

US6740013007 - OAK PRA (OAKTREE CAPITAL GRP LLC)

US6740014096 - OAK PRB (OAKTREE CAPITAL GRP LLC)

US67091N1081 - OCIP (OCI PARTNERS LP)

US67081B1061 - - (OCI RESOURCES LP)

SGXC39411175 - ODBU (UNITED HAMPSHIRE US REIT)

US2921022099 - OGCP (EMPIRE STATE REALTY OP-S60)

US74347W2136 - - (PROSHARES ULTRAPRO 3X SHORT)

US74347Y8057 - - (PROSHARES ULTRAPRO 3X SHORT)

US6780491071 - OILT (OILTANKING PARTNERS LP)

US74347W2219 - - (PROSHARES ULTRAPRO 3X CRUDE)

US6740011027 - OKCMZ (OAKTREE CAP GROUP-UTS CL A)

US68268N1037 - OKS (ONEOK PARTNERS LP)

US67420T2069 - OMP (OASIS MIDSTREAM PARTNERS LP)

US6710281089 - OSP (OSG AMERICA LP)

US6918071019 - OXF (OXFORD RESOURCE PARTNERS LP)

SGXC75818630 - OXMU (PRIME US REIT)

US0806941029 - OZ (BELPOINTE PREP LLC)

US67551U1051 - - (OCH-ZIFF CAPITAL MANAGEMEN-A)

US7265031051 - PAA (PLAINS ALL AMER PIPELINE LP)

US69318Q1040 - PBFX (PBF LOGISTICS LP)

US71672U1016 - PDH (PETROLOGISTICS LP)

US80007A1025 - - (SANDRIDGE PERMIAN TRUST)

US55406N2027 - PFDM (PFD MYT HLDG CO BE+)

CA7069025095 - - (PENGROWTH ENERGY TRUST-A)

US7192171012 - PLP (PHOSPHATE RESOURCE PRTNRS L.P.)

US6931391071 - PNG (PAA NATURAL GAS STORAGE LP)

US7328571077 - POPE (POPE RESOURCES)

US69422R1059 - PPX (PACIFIC ENERGY PARTNERS LP)

US72388B1061 - PSE (PIONEER SOUTHWEST ENERGY PAR)

US7185492078 - PSXP (PHILLIPS 66 PARTNERS LP)

US7093111042 - PTXP (PENNTEX MIDSTREAM PARTNERS L)

US70788P1057 - - (PENN VIRGINIA GP HOLDINGS LP)

US6936651016 - PVR (PVR PARTNERS LP)

US7078841027 - - (PENN VIRGINIA RESOURCE PARTN)

US74836B2097 - - (QUEST ENERGY PARTNERS LP)

US74735R1150 - QEPM (QEP MIDSTREAM PARTNERS LP)

US74734R1086 - QRE (QR ENERGY LP)

US76090H1032 - QSP.U (RESTAURANT BRANDS EXCHANGE UNITS)

CA76090H1038 - QSP.UN (RESTAURANT BRANDS-EXCH UNITS)

US75885Y1073 - RGP (REGENCY ENERGY PARTNERS LP)

US76218Y1038 - - (RHINO RESOURCE PARTNERS LP)

US76218Y2028 - - (RHINO RESOURCE PARTNERS LP)

US26923H1014 - RISE (SIT RISING RATE ETF)

US7628191006 - RMP (RICE MIDSTREAM PARTNERS LP)

US7601131003 - RNF (RENTECH NITROGEN PARTNERS LP)

US7771491054 - RRMS (ROSE ROCK MIDSTREAM LP)

CA76090H1038 - RSTRF (RESTAURANT BRANDS-EXCH UNITS )

GG00BKTRRM22 - RTW (RTW VENTURE FUND LTD)

CA74624AUSD4 - RUF.U (PURE MULTI-FAMILY REIT LP)

CA74624A1084 - RUF.UN (PURE MULTI-FAMILY REIT LP)

CA74624A1084 - RUF.UN (PURE MULTI-FAMILY REIT LP)

US7672711097 - - (RIO VISTA ENERGY PARTNERS LP)

US74347Y7976 - SCO (PROSHARES ULTRASHORT BLOOMBE)

US74347W6681 - - (PROSHARES ULTRASHORT BLOOMBE)

US74347Y8628 - - (PROSHARES ULTRASHORT BLOOMBE)

US74347W8091 - - (PROSHRE U/S DJ-AIG CRUDE OIL)

US80007V1061 - SDRMU (SANDRIDGE MISSISSIPPIAN TRUS)

US80007T1016 - SDTTU (SANDRIDGE MISSISSIPPIAN TRUS)

US84756N1090 - SEP (SPECTRA ENERGY PARTNERS LP)

US85512C2044 - SGH (STAR GAS PTNRS,LP SR SB UTS)

MHY737601036 - - (SEANERGY MARTIME HOLDINGS CORP)

US8226341019 - SHLX (SHELL MIDSTREAM PARTNERS LP)

US1724641097 - SIRE (SISECAM RESOURCES LP)

US8661424098 - SMLP (SUMMIT MIDSTREAM PARTNERS LP)

US8661421029 - - (SUMMIT MIDSTREAM PARTNERS LP)

US30053M1045 - SNMP (EVOLVE TRANSITION INFRASTRUC)

US79971C2017 - - (SANCHEZ MIDSTREAM PARTNERS L)

US88166A6073 - SOYB (TEUCRIUM SOYBEAN FUND)

US8644821048 - SPH (SUBURBAN PROPANE PARTNERS LP)

US21258A2015 - SPKX (CONVXTY SHS 1X SPIKES FUTUR)

US21258A1025 - SPKY (CONVXTY SHS DAILY 1.5X SP FU)

US85814R1077 - SPLP (STEEL PARTNERS HOLDINGS LP)

US85814R2067 - SPLP PRA (STEEL PARTNERS HOLDINGS LP)

US85814R3057 - SPLP PRT (STEEL PARTNERS HLDS LP)

US79971A1060 - - (SANCHEZ PRODUCTION PARTNERS)

US79971C1027 - - (SANCHEZ PRODUCTION PARTNERS)

MHY737602026 - SRG U (SEANERGY MARITIME CORP-UNITS)

US8493431089 - SRLP (SPRAGUE RESOURCES LP)

US86183Q1004 - - (STONEMOR PARTNERS LP)

US86765K1097 - SUN (SUNOCO LP)

US8692391035 - - (SUSSER PETROLEUM PARTNERS LP)

US92891H1014 - SVIX (-1X SHORT VIX FUTURES ETF)

US74347W1302 - SVXY (PROSHARES SHORT VIX ST FUTUR)

US74347W6277 - - (PROSHARES SHORT VIX ST FUTUR)

US86722Y1010 - SXCP (SUNCOKE ENERGY PARTNERS LP)

US84130C1009 - SXEEQ (SOUTHCROSS ENERGY PARTNERS L)

US86764L1089 - - (SUNOCO LOGISTICS PARTNERS L.P)

US88166A7063 - TAGS (TEUCRIUM AGRICULTURAL FUND)

US14309L2016 - TCGP (CG 5 7/8 PERP PFD)

US87233Q1085 - TCP (TC PIPELINES LP)

US8746971055 - TEP (TALLGRASS ENERGY PARTNERS LP)

US88160T1079 - - (TESORO LOGISTICS LP)

US89376V1008 - TLP (TRANSMONTAIGNE PARTNERS LP)

US8810052014 - TNH (TERRA NITROGEN COMPANY LP)

US97718T1051 - TONS (WISDOMTREE COAL FUND)

US39525T1007 - - (GREENHAVEN COAL FUND)

US8723841024 - TPP (TEPPCO PARTNERS LP)

US1266332055 - UAN (CVR PARTNERS LP)

US1266331065 - - (CVR PARTNERS LP)

US74347W2888 - UCD (PROSHARES ULTRA BLOOMBERG CO)

US74347W1062 - - (PROSHARES ULTRA BLOOMBERG CO)

US9134301046 - UCLP (UNIVERSAL COMPRESSION PARTNE)

US74347Y8883 - UCO (PROSHARES ULTRA BLOOMBERG CR)

US74347W6509 - - (PROSHARES ULTRA BLOOMBERG CR)

US74347W2474 - - (PROSHARES ULTRA BLOOMBERG CR)

US74347W3209 - - (PROSHARES ULTRA BLOOMBERG CR)

US74347W5022 - - (PROSHARES ULTRA DJ-UBS CRUDE OIL)

US55610L1098 - UCR (MACROSHARES OIL UP TRADEABLE T)

US18383R1095 - - (CLAYMORE MACROSHARES OIL UP)

US46141D1046 - UDN (INVESCO DB US DOLLAR INDEX B)

US73936D2062 - - (POWERSHARES DB US DOL IND BE)

US91201T1025 - UGA (UNITED STATES GAS FUND LP)

US74347W6012 - UGL (PROSHARES ULTRA GOLD)

US9117831084 - UHN (UNITED STATES DIESEL-HEATING)

US91204P1075 - - (UNITED STATES HEATING OIL LP)

US74347W8745 - ULE (PROSHARES ULTRA EURO)

US55610R1068 - UMM (MACROSHARES MAJ MET HOU UP)

US9123183009 - UNG (US NATURAL GAS FUND LP)

US9123181029 - - (US NATURAL GAS FUND LP)

US9123182019 - - (US NATURAL GAS FUND LP)

US9123181102 - - (US NATURAL GAS FUND LP)

US91288X1090 - UNL (UNITED STATES 12 MONTH NATUR)

US55610W2044 - UOY (MACROSHARES USD 100 OIL UP)

US55610W1053 - - (MACROSHARES $100 OIL UP)

US90290N1090 - USAC (USA COMPRESSION PARTNERS LP)

US9117182033 - USAG (UNITED STATES AGRICULTURE IN)

US9117171069 - USCI (UNITED STATES COMMODITY INDE)

US9033181036 - USDP (USD PARTNERS LP)

US91288V1035 - USL (UNITED STATES 12 MONTH OIL)

US9117183023 - USMI (UNITED STATES METALS INDEX F)

US91232N2071 - USO (UNITED STATES OIL FUND LP)

US91232N1081 - - (UNITED STATES OIL FUND LP)

US91733T5056 - USOD (UNITED STATES 3X SHORT OIL F)

US91733T4067 - - (UNITED STATES 3X SHORT OIL F)

US91733T3077 - USOU (UNITED STATES 3X OIL FUND)

US9034171036 - USSPQ (US SHIPPING PARTNERS LP)

US46141D2036 - UUP (INVESCO DB US DOLLAR INDEX B)

US73936D1072 - - (POWERSHARES DB US DOL IND BU)

US92891H3093 - UVIX (2X LONG VIX FUTURES ETF)

US74347Y8396 - UVXY (PROSHARES ULTRA VIX ST FUTUR)

US74347W6350 - - (PROSHARES ULTRA VIX ST FUTUR)

US74347W4116 - - (PROSHARES ULTRA VIX ST FUTUR)

US74347W3464 - - (PROSHARES ULTRA VIX ST FUTUR)

US74347W2540 - - (PROSHARES ULTRA VIX ST FUTUR)

US74347W1633 - - (PROSHARES ULTRA VIX ST FUTUR)

US74347W5444 - - (PROSHARES ULTRA VIX ST FUTUR)

US74347W3795 - - (PROSHARES ULTRA VIX ST FUTUR)

US74347W3126 - - (PROSHARES ULTRA VIX ST FUTUR)

US74347W2391 - - (PROSHARES ULTRA VIX ST FUTUR)

US74347W1484 - - (PROSHARES ULTRA VIX ST FUTUR)

US91914G1085 - VEH (VALERO GP HOLDINGS LLC)

US74347W3381 - VIXM (PROSHARES VIX MID-TERM FUT)

US74347W6848 - - (PROSHARES VIX MID-TERM FUT)

US74347Y8545 - VIXY (PROSHARES VIX SHORT-TERM FUT)

US74347W3613 - - (PROSHARES VIX SHORT-TERM FUT)

US74347W6921 - - (PROSHARES VIX SHORT-TERM FUT)

US74347W2623 - - (PROSHARES VIX SHORT-TERM FUT)

US74347W3613 - - (PROSHARES VIX SHORT-TERM FUT)

US74347W1716 - - (PROSHARES VIX SHORT-TERM FUT)

US91913W1045 - VLI (VALERO LP)

US91914J1025 - VLP (VALERO ENERGY PARTNERS LP)

US92205F3047 - VNGBQ (VANGUARD NATURAL RESOURCES LLC RED)

US92205F2056 - VNRAQ (VANGUARD NATURAL RESOU)

US92205F4037 - VNRCQ (VANGUARD NATURAL RESOU)

US92205F1066 - VNRSQ (VANGUARD NATURAL RESOURCES)

KYG9325C1050 - VTDRF (VANTAGE DRILLING INTERNATION)

US88166A5083 - WEAT (TEUCRIUM WHEAT FUND)

US26800L1008 - WEIX (DYNAMIC SHORT SHORT)

US9586691035 - WES (WESTERN MIDSTREAM PARTNERS L)

US9582541044 - - (WESTERN GAS PARTNERS LP)

US95825R1032 - - (WESTERN GAS EQUITY PARTNERS)

US9604171036 - WLKP (WESTLAKE CHEMICAL PARTNERS L)

US96108P1030 - WMLPQ (WESTMORELAND RESOURCE PARTNE)

US96950K1034 - WMZ (WILLIAMS PIPELINE PARTNERS L)

US95931Q2057 - WNRL (WESTERN REFINING LOGISTICS L)

US92930Y1073 - - (WP CAREY & CO LLC)

US93964X1063 - WPG (WASHINGTON PG INC UNRESTRICTED SHARES)

US98159G1076 - WPT (WORLD POINT TERMINALS LP)

US96949L1052 - WPZ (WILLIAMS PARTNERS LP)

US96950F1049 - WPZ.USD (WILLIAMS PARTNERS LP)

US59140L2097 - - (METAURUS US EQUITY EX DIVIDE)

US22765U1025 - - (CROSSTEX ENERGY LP)

US30242M1062 - XXFPL (FFP PARTNERS -LP-CL A)

US0293161065 - XXMUT (AMERN RESTAURANT PARTNERS)

US0293161065 - - (AMERICAN RESTAURANT PRTNR LP)

US74347W2706 - YCL (PROSHARES ULTRA YEN )

US74347W8661 - - (PROSHARES ULTRA YEN)

US74347W5691 - YCS (PROSHARES ULTRASHORT YEN)

US74347W8588 - - (PROSHARES ULTRASHORT YEN)

US74347Y8479 - ZSL (PROSHARES ULTRASHORT SILVER)

US74347W8331 - - (PROSHARES ULTRASHORT SILVER)

US74347W6434 - - (PROSHARES ULTRASHORT SILVER)

US74347W7267 - - (PROSHARES ULTRASHORT SILVER )

US74347W1146 - - (PROSHARES ULTRASHORT SILVER)