Retención sobre las Sociedades anónimas que cotizan en bolsa ("PTP") con efectos a partir de enero de 2023

Background: 

Como consecuencia de la entrada en vigor el 1 de enero de 2023 de la normativa estadounidense sobre impuestos internos, se aplicarán nuevas retenciones a los ingresos procedentes de las ventas de determinadas Sociedades que cotizan en bolsa ("PTP") en manos de inversores que no sean contribuyentes de los EE. UU.  Los cargos de retención del Servicio de Impuestos Internos (IRS) son sustanciales y, por lo tanto, Interactive Brokers ha tomado medidas para limitar el acceso a estos productos para los inversores que podrían no ser conscientes de los riesgos de invertir en estos productos PTP.

En este documento encontrará instrucciones sobre cómo acceder a los productos PTP.

Información necesaria:

Importe de la retención: 10 % de los ingresos por venta o distribución. Esto supone el 10 % de la cantidad de fondos que se liquidarían como resultado de cualquier transacción o distribución, no solo el 10 % sobre cualquier beneficio calculado.

Ejemplo de retención PTP:

Comprar 200 acciones a 50. 
Valor de la transacción = 10 000 USD
Vender 200 acciones a 51. 
Valor de la transacción = 10 200 USD
Beneficio = 200 USD. 
Retención = 1020 USD

Suponiendo que no se solicita la devolución de impuestos, la pérdida de valor para el inversor sería de 820 USD.

Instrumentos afectados: Consulte la lista al final de este artículo. La lista se elabora con el máximo empeño, aunque pueden surgir problemas de sincronización a medida que se actualiza la información. Los valores entregables cotizados están en el ámbito de aplicación del nuevo Reglamento. Las opciones y otros instrumentos derivados con un PTP como valor subyacente no están sujetos a retención. Sin embargo, si la opción o el derivado se convierte en un interés PTP, la venta posterior de dicho valor PTP estaría sujeta a retención.

Exenciones especiales: La normativa del IRS ofrece a los emisores la posibilidad de obtener una exención del requisito de retención PTP.  La exención es válida durante 92 días, y los emisores están obligados a solicitar una nueva certificación al IRS para ampliar la duración de dicha exención. IBKR intentará, en la medida de lo posible, publicar cuáles de los instrumentos afectados tienen una exención operativa, pero los inversores deben asegurarse de elegir productos cuyas condiciones de retención comprendan perfectamente. El documento del emisor que prevé una exención de retención suele denominarse "notificación cualificada".

Inversores afectados: Todos los inversores que no se consideran ‘residentes’ a efectos fiscales en EE. UU., es decir, inversores que no están sujetos a tributación ni a declaración de impuestos en EE. UU. (y, por lo tanto, no presentan un formulario fiscal W-9 del IRS).

Información: Las retenciones se declararán en el formulario de fin de año 1042-S, Ingresos de fuente extranjera en EE. UU. sujetos a retención (Foreign Person's U.S. Source Income Subject to Withholding). 

Cómo acceder a los productos PTP como contribuyente no estadounidense:  Inicie sesión en Client Portal, seleccione el menú del Usuario (icono de "cabeza y hombros" situado en la esquina superior derecha) y, a continuación, seleccione Ajustes. A continuación, en Configuración de cuenta vaya a la sección Negociación y haga clic en el enlace “PTP Trading Opt In/Out". La página web le permite solicitar la capacidad de negociar valores PTP. Una vez se envíe la solicitud, puede tardar hasta una hora en activarse dicha capacidad.

Tenga en cuenta que, los clientes que ya no deseen negociar valores PTP, pueden solicitar desactivar la capacidad de negociación PTP a través del mismo enlace “PTP Trading Opt In/Out”.

Recursos adicionales: Si desea obtener más información sobre la nueva normativa, consulte la página web del IRS correspondiente a IRC Sec. 1446(f): http://www.irs.gov/individuals/international-taxpayers/partnership-withholding

Instrumentos PTP

La lista identifica los valores PTP que pueden estar sujetos a retención en virtud de la normativa del IRS. Los productos se presentan en dos grupos: los que gozan de una exención de "notificacion cualificada” y los clasificados como "sin notificación cualificada". Las listas se presentan de la mejor manera posible para facilitar su consulta. IBKR no garantiza la exactitud ni la actualidad de la información, y los inversores deben verificar de forma independiente que los productos en los que invierten o tienen intención de invertir cuentan con las exenciones necesarias para evitar retenciones punitivas. Asimismo, los titulares de las posiciones en los instrumentos también deberían supervisar la duración de las exenciones.


Valores PTP con notificación cualificada conocida

 

ISIN Símbolo Nombre
US74347W3530 AGQ PROSHARES ULTRA SILVER 
BMG162341090 BBU BROOKFIELD BUSINESS PT-UNIT 
G16234109 BBU.UN BROOKFIELD BUSINESS PT-UNIT
US26923H2004 BDRY BREAKWAVE DRY BULK SHIPPING
G16258108 BEP BROOKFIELD RENEWABLE PARTNER
G16258231 BEP PRA BROOKFIELD RENEWABLE PAR    
BMG162581083 BEP.UN BROOKFIELD RENEWABLE PARTNER 
BMG162521014 BIP BROOKFIELD INFRASTRUCTURE PA
G16252267 BIP PRA BROOKFIELD INFRASTRUCTURE PARTNERS LP
G16252275 BIP PRB BROOKFIELD INFRASTRUCTUR      
BMG162521014 BIP.UN BROOKFIELD INFRASTRUCTURE PA 
US0917491013 BITW BITWISE 10 CRYPTO INDEX FUND
US0917491013 BITW BITWISE 10 CRYPTO INDEX FUND
US91167Q1004 BNO UNITED STATES BRENT OIL FUND
US74347Y8701 BOIL PROSHARES ULTRA BLOOMBERG NA 
BMG1624R1079 BPYP.PR.A NEW LP PREFERRED UNITS CAD
G1624R107 BPYPM NEW LP PREFERRED UNITS CAD
G16249164 BPYPN BROOKFIELD PROPERTY PART  
G16249156 BPYPO BROOKFIELD PROPERTY PART 
G16249149 BPYPP BROOKFIELD PROPERTY PART
US88166A4094 CANE TEUCRIUM SUGAR FUND
US88166A1025 CORN TEUCRIUM CORN FUND
US9117181043 CPER UNITED STATES COPPER INDEX
CA16141A1030 CSH.UN CHARTWELL RETIREMENT RESIDEN
CA16141A1030 CSH.UN CHARTWELL RETIREMENT RESIDEN
CA16141A1030 CSH.UN CHARTWELL RETIREMENT RESIDEN
US46140H1068 DBA INVESCO DB AGRICULTURE FUND 
US46140H7008 DBB INVESCO DB BASE METALS FUND
US46138B1035 DBC INVESCO DB COMMODITY INDEX T
US46140H3049 DBE INVESCO DB ENERGY FUND
US46140H4039 DBO INVESCO DB OIL FUND
US46140H5028 DBP INVESCO DB PRECIOUS METALS F
US46140H2058 DBS INVESCO DB SILVER FUND
US46139B1026 DBV INVESCO DB G10 CURRENCY HARV
SGXC50067435 DCRU DIGITAL CORE REIT MANAGEMENT
US88166A8053 DEFI HASHDEX BITCOIN FUTURES ETF
US46140H6018 DGL INVESCO DB GOLD FUND
US74347W8828 EUO PROSHARES ULTRASHORT EURO
US37959R1032 GBLI GLOBAL INDEMNITY GROUP LLC-A
US74347W3951 GLL PROSHARES ULTRASHORT GOLD
CA3874371147 GRP U GRANITE REAL ESTATE INVESTME 
CA3874371147 GRP U GRANITE REAL ESTATE INVESTME 
CA3874371147 GRP U GRANITE REAL ESTATE INVESTME 
CA3874371147 GRP U GRANITE REAL ESTATE INVESTME 
CA3874371147 GRT.UN GRANITE REAL ESTATE INVESTME
CA3874371147 GRT.UN GRANITE REAL ESTATE INVESTME
CA3874371147 GRT.UN GRANITE REAL ESTATE INVESTME
CA3874371147 GRT.UN GRANITE REAL ESTATE INVESTME
US46428R1077 GSG ISHARES S&P GSCI COMMODITY I 
US74347Y8131 KOLD PROSHARES ULTRASHORT BLOOMBE   
G54050102 LAZ LAZARD LTD-CL A
CA70214T1012 PVF.PR.U PARTNERS VALUE INVEST LP
CA70214T1194 PVF.UN PARTNERS VALUE INVESTMENTS I
CA76090H1038 QSP.UN RESTAURANT BRANDS-EXCH UNITS
G4196W108 RSE RIVERSTONE ENERGY LTD
CA76090H1038 RSTRF RESTAURANT BRANDS-EXCH UNITS 
US74347Y7976 SCO PROSHARES ULTRASHORT BLOOMBE 
US88166A6073 SOYB TEUCRIUM SOYBEAN FUND
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 
US92891H1014 SVIX -1X SHORT VIX FUTURES ETF
US92891H1014 SVIX -1X SHORT VIX FUTURES ETF
US74347W1302 SVXY PROSHARES SHORT VIX ST FUTUR   
US88166A7063 TAGS TEUCRIUM AGRICULTURAL FUND
US74347Y8883 UCO PROSHARES ULTRA BLOOMBERG CR 
US46141D1046 UDN INVESCO DB US DOLLAR INDEX B 
US91201T1025 UGA UNITED STATES GAS FUND LP
US74347W6012 UGL PROSHARES ULTRA GOLD
US74347W8745 ULE PROSHARES ULTRA EURO
US9123183009 UNG US NATURAL GAS FUND LP  
US91288X1090 UNL UNITED STATES 12 MONTH NATUR
US9117171069 USCI UNITED STATES COMMODITY INDE
US91288V1035 USL UNITED STATES 12 MONTH OIL
US91232N2071 USO UNITED STATES OIL FUND LP  
US46141D2036 UUP INVESCO DB US DOLLAR INDEX B
US92891H3093 UVIX 2X LONG VIX FUTURES ETF
US92891H3093 UVIX 2X LONG VIX FUTURES ETF
US92891H4083 UVIX 2X LONG VIX FUTURES ETF 
US74347Y8396 UVXY PROSHARES ULTRA VIX ST FUTUR
US74347W3381 VIXM PROSHARES VIX MID-TERM FUT 
US74347Y8545 VIXY PROSHARES VIX SHORT-TERM FUT
US88166A5083 WEAT TEUCRIUM WHEAT FUND
US26800L1008 WEIX DYNAMIC SHORT SHORT
US74347W2706 YCL PROSHARES ULTRA YEN 
US74347W5691 YCS PROSHARES ULTRASHORT YEN 
US74347Y8479 ZSL PROSHARES ULTRASHORT SILVER

 

Valores PTP sin notificación cualificada

ISIN Símbolo Nombre
US28252B3096 - 1847 HOLDINGS LLC
US28252B8046 EFSH 1847 HOLDINGS LLC 
US00434L1098 - ACCESS MIDSTREAM PARTNERS LP
US0093661058 AIRL AIRLEASE LTD
US01855A1016 AC ALLIANCE CAP MGMT LP
US01861G1004 AHGP ALLIANCE HOLDINGS GP LP
US01877R1086 ARLP ALLIANCE RESOURCE PARTNERS
US01881G1067 AB ALLIANCEBERNSTEIN HOLDING LP
US02052T1097 ALDW ALON USA PARTNERS LP
US02364V1070 - AMERICA FIRST MULTIFAMILY IN
US02364V2060 ATAX AMERICA FIRST MULTIFAMILY IN 
US02364Y1010 AFREZ AMERICA FIRST REAL ESTATE INVESTMENT PARTNERS
US02520N1063 APO AMERICAN COMMUNITY PROPERTIE
CA0266951064 HOT.UN AMERICAN HOTEL INCOME PROPER
US0268621028 AIA AMERICAN INSD MTG INVS
US02752P1003 - AMERICAN MIDSTREAM PARTNERS
US0291692087 ACP PR AMERICAN REAL ESTATE PRTNRS: ACP PR
US0291691097 ACP AMERICAN REAL ESTATE PTNR-LP
US0293162055 - AMERICAN RESTAURANT PRTNR LP 
US0309751065 APU AMERIGAS PARTNERS-LP
US02686F1030 AIJ AMERN INSD MTG INVS L P 86
US02686G1013 AIK AMERN INSD MTG INVS L P 88
US0293161065 XXMUT AMERN RESTAURANT PARTNERS
US03350F1066 ANDX ANDEAVOR LOGISTICS LP
US03673L1035 - ANTERO MIDSTREAM PARTNERS LP
GB00B15Y0C52 AAAA AP ALTERNATIVE ASSETS LP
US0376123065 - APOLLO GLOBAL MANAGEMENT - A
US0376124055 APO PRA.O APOLLO MANAGEMENT LLC
US0376125045 APO PRB.O APOLLO MANAGEMENT LLC 
US03879N1019 ARCX ARC LOGISTICS PARTNERS LP
US30225N1054 EXLP ARCHROCK PARTNERS LP
US03957U1007 APLP ARCHROCK PARTNERS LP 
US04014Y1010 - ARES MANAGEMENT LP
US04014Y2000 ARES PRA. ARES MGMT LP PFD UNIT SER A
US04929Q1022 - ATLAS ENERGY GROUP LLC
US04939R1086 - ATLAS ENERGY LP
US04930A1043 ATLS ATLAS ENERGY LP 
US0493031001 ATN ATLAS ENERGY RESOURCES LLC
US0493921037 APL ATLAS PIPELINE PARTNERS LP
US0493923017 APL PRECL ATLAS PIPELINE PARTNERS, L.P. CUMV
US04941A4085 ARPPQ ATLAS RESOURCE PARTNERS
US04941A1016 ARPJQ ATLAS RESOURCE PARTNERS LP
US04941A5074 ARNPQ ATLAS RESOURCE PARTNERS 
US0548071028 AZLCZ AZTEC LAND & CATTLE LTD
US05501X1000 AZURQ AZURE MIDSTREAM PARTNERS LP
US0806941029 OZ BELPOINTE PREP LLC
US09225M1018 BSM BLACK STONE MINERALS LP
US0925ESC094 BHL.ESC BLACKROCK DEFINED OPPORTUNIT - ESCROW
US09253U1088 - BLACKSTONE GROUP LP/THE
US09625U2087 BKEPP BLUEKNIGHT ENERGY PARTNERS - SERIES A PREF UNIT
US09625U1097 BKEP BLUEKNIGHT ENERGY PARTNERS L
US0966271043 BWP BOARDWALK PIPELINE PARTNERS
US0556EL1098 BPMP BP MIDSTREAM PARTNERS LP
US1067761072 BBEPQ BREITBURN ENERGY PARTNERS LP
US1067761155 BBPPQ BREITBURN ENG PARTNERS LP CUM REDEE
BMG162491077 BPY BROOKFIELD PROPERTY PARTNERS
US1181671058 BGH BUCKEYE GP HOLDINGS LP
US1182301010 BPL BUCKEYE PARTNERS LP
US1272072075 CSD PRA CADBURY SCHWEPPES DEL L P
US1314761032 CLMT CALUMET SPECIALTY PRODUCTS
TC0001464281 ACE PRB CAPITAL RE LLC: 7.65% CUM "MIPS"
US14309L1026 - CARLYLE GROUP INC/THE
US1501851067 FUN CEDAR FAIR -LP
US15188T1088 - CENTERLINE HOLDING CO
US1534231089 ENGY CENTRAL ENERGY PARTNERS LP
US14309L2016 TCGP CG 5 7/8 PERP PFD
US1609081096 CHC CHARTERMAC
US16411Q1013 CQP CHENIERE ENERGY PARTNERS LP
US1651851099 CHKR CHESAPEAKE GRANITE WASH TRUS
US16524K1088 - CHESAPEAKE MIDSTREAM PARTNER
US12547R1059 CIFC CIFC LLC
US18383H1014 - CLAYMORE MACROSHARES OIL DOW
US18383R1095 - CLAYMORE MACROSHARES OIL UP
US12592V1008 - CNX COAL RESOURCES LP
US12654A1016 CNXM CNX MIDSTREAM PARTNERS LP
US1982811077 CPPL COLUMBIA PIPELINE PARTNERS L
US20467A1016 GSJK COMPRESSCO PARTNERS LP
US20588V3078 CAG PRB CONAGRA CAP L C: CAG PRB
US2068121092 - CONE MIDSTREAM PARTNERS LP
US20855T1007 CCR CONSOL COAL RESOURCES LP
US21038E1010 - CONSTELLATION ENERGY PARTNER
GG00B1WR8K11 CCAP CONVERSUS CAPITAL
US2128491030 CWPS CONWEST PARTNERSHIP LP-UNITS
US2172021006 CPNO COPANO ENERGY LLC-UNITS
US2189161043 CNPP CORNERSTONE PROPANE PARTNERS
US2263443077 CEQP PR CRESTWOOD EQUITY PARTNER
US2263441097 - CRESTWOOD EQUITY PARTNERS LP
US2263442087 CEQP CRESTWOOD EQUITY PARTNERS LP 
US2263721001 - CRESTWOOD MIDSTREAM PARTNERS
US2263781070 CMLP CRESTWOOD MIDSTREAM PARTNERS 
US22676R1150 KWH.UN CRIUS ENERGY TRUST
US22758A1051 CAPL CROSSAMERICA PARTNERS LP
US22765U1025 - CROSSTEX ENERGY LP
US2284391057 CRPPE CROWN PAC PARTNERS L P
US12637A1034 CCLP CSI COMPRESSCO LP
US1266331065 - CVR PARTNERS LP
US1266332055 UAN CVR PARTNERS LP 
US12663P1075 CVRR CVR REFINING LP
US2327511075 - CYPRESS ENVIRONMENTAL PARTNE
US23311P3082 DCP PRC DCP 7.95 PERP PFD - DCP MIDSTREAM LP
US23311P1003 DCP DCP MIDSTREAM L.P.
US23311P2092 DCP PRB DCP MIDSTREAM LP
US24664T1034 DKL DELEK LOGISTICS PARTNERS LP
US25490F2092 BARS DIREXION DAILY GOLD BEAR 3X
US25490F1003 BAR DIREXION DAILY GOLD BULL 3X
US2574541080 - DOMINION ENERGY MIDSTREAM PA
US25820R1059 DMLP DORCHESTER MINERALS LP
US2650261041 DEP DUNCAN ENERGY PARTNERS LP
US2662242039 DQ PRA DUQUESNE CAP L P
SGXC28500103 LIW EAGLE HOSPITALITY TRUST
US26985R1041 EROC EAGLE ROCK ENERGY PARTNERS
US26827L1098 ECTM ECA MARCELLUS TRUST I
US2837021086 EPB EL PASO PIPELINE PARTNERS LP
US29102H1086 EMESQ EMERGE ENERGY SERVICES LP
US2921021000 ESBA EMPIRE STATE REALTY OP LP-ES
US2921023089 FISK EMPIRE STATE REALTY OP -S250
US2921022099 OGCP EMPIRE STATE REALTY OP-S60
US2924801002 ENBL ENABLE MIDSTREAM PARTNERS LP
US29250R1068 EEP ENBRIDGE ENERGY PARTNERS LP
US29257A1060 ENP ENCORE ENERGY PARTNERS-LP
US29273V1008 ET ENERGY TRANSFER LP
US29273V6056 ET PRE ENERGY TRANSFER LP 7.6% PERP PFD U
US29273V5066 ET PRD ENERGY TRANSFER LP 7.625% PERP PFD
US29273V4077 ET PRC ENERGY TRANSFER LP 
US29278N1037 ETP ENERGY TRANSFER OPERATING LP
US29278N5095 ETP PRE ENERGY TRANSFER OPERATNG
US29278N3017 ETP PRC ENERGY TRANSFER PARTNERS
US29273R1095 - ENERGY TRANSFER PARTNERS LP
US29278N4007 ETP PRD ENERGY TRANSFER PARTNERS 
US29336U1079 ENLK ENLINK MIDSTREAM PARTNERS LP
TC0001373946 ECTPQ ENRON CAP LLC
US29357D2080 ECSPQ ENRON CAPITAL RESOURCES 9% CUM RED PFD
US2937161063 EPE ENTERPRISE GP HOLDINGS LP
US2937921078 EPD ENTERPRISE PRODUCTS PARTNERS
US29414J1079 - ENVIVA PARTNERS LP
US26885J1034 EQGP EQGP HOLDINGS LP
US26885B1008 EQM EQM MIDSTREAM PARTNERS LP
US092ESC0377 BGIO.ESC ESC BGIO LIQUIDATION TRUST
US26926V1070 EVEPQ EV ENERGY PARTNERS LP
US30053M1045 SNMP EVOLVE TRANSITION INFRASTRUC
US30304T1060 FSG FACTORSHARES 2X: GOLD-S&P500
US30304P1049 FOL FACTORSHARES 2X: OIL-S&P500
US3030461061 FSE FACTORSHARES 2X: S&P500-TBD
US3030481028 FSU FACTORSHARES 2X: S&P500-USD
US3030471045 FSA FACTORSHARES 2X: TBD-S&P500
US3152933087 FGPRB FERRELLGAS PARTNERS LP-B
US3152931008 FGPRQ FERRELLGAS PARTNERS-LP
US3152932097 FGPR FERRELLGAS PARTNERS-LP 
US30242M1062 XXFPL FFP PARTNERS -LP-CL A
US34552U1043 FELPQ FORESIGHT ENERGY LP
US34958B1061 - FORTRESS INVESTMENT GRP-CL A
US34960P2002 FTAIP FORTRESS TRANS & INFRAST
US34960P3091 FTAIO FORTRESS TRANS & INFRAST 
US34960P4081 FTAIN FORTRESS TRANS & INFRAST  
US34960P1012 FTAI FORTRESS TRANSPORTATION-CL A
US36761Q1058 GWYGU GATEWAY GARAGE PARTNERS LLC
US3719271047 GEL GENESIS ENERGY L.P.
US37946R1095 GLP GLOBAL PARTNERS LP
US37946R2085 GLP PRA GLOBAL PARTNERS LP 
US37946R3075 GLP PRB GLOBAL PARTNERS LP  
US38349K1051 GDVTZ GOULD INVESTORS LP
US3860872098 GRM PRA GRAND MET DEL L P
US3932211069 GPP GREEN PLAINS PARTNERS LP
US39525T1007 - GREENHAVEN COAL FUND
US3952581060 - GREENHAVEN CONTINUOUS CMDTY
US40274U1088 GTM GULFTERRA ENERGY PARTNERS LP
US4038291047 GYRO GYRODYNE LLC
US40636T2033 HRY HALLWOOD RLTY PARTNERS L P
BMG4285W1001 HRBGF HARBOR GLOBAL COMPANY LTD
US41988L2025 NNUTU HAWAIIAN MACADAMIA NUT ORCHA 
US4223571039 HTLLQ HEARTLAND PARTNERS LP-A
US4269181081 HPG HERITAGE PROPANE PRTNRS LP
US4281041032 - HESS MIDSTREAM PARTNERS LP
US4283371098 HCRSQ HI-CRUSH INC
US43129M1071 HPGP HILAND HOLDINGS GP LP
US4312911039 HLND HILAND PARTNERS LP
US4357631070 HEP HOLLY ENERGY PARTNERS LP
US4511001012 IEP ICAHN ENTERPRISES LP
US4511002002 IEP PRCL ICAHN ENTERPRISES LP 
US4511001194 IEPRR ICAHN ENTERPRISES LP-RIGHT
US45661Q1076 NRGP INERGY HOLDINGS LP
US4566151035 - INERGY LP
US45671U1060 - INERGY MIDSTREAM LP
US4608852053 IGLPA INTERSTATE GEN L P
US4642941078 ALT ISHARE DIVERSIFIED ALT TRUST
US45032K1025 CMDT ISHARES COMMODITY OPTIMIZED
US46643C1099 JPEP JP ENERGY PARTNERS LP
US4841691078 KPP KANEB PIPE LINE PARTNERS L P
US4841731098 KSL KANEB SERVICES LLC
US4945501066 KMP KINDER MORGAN ENERGY PRTNRS
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
US48248A3068 KFN KKR FINANCIAL HOLDINGS LLC
US48248A6038 KFN PRCL KKR FINANCIAL HOLDINGS 
US48268Y1010 KSP K-SEA TRANSPORTATION PARTNER
US5053461068 LAACZ LAACO LTD-UNITS OF LTD PRTNS
US51508J2078 LMRKP LANDMARK INFRASTRUCTURE
US51508J1088 LMRK LANDMARK INFRASTRUCTURE PART
US51508J4058 LMRKN LANDMARK INFRASTRUCTURE PARTNERS LP
US51508J3068 LMRKO LANDMARK INFRASTRUCTURE 
US5248141005 - LEHIGH GAS PARTNERS LP
US5327711025 - LIN MEDIA LLC - A
US5357631069 LNKE LINK ENERGY LLC
US5360201009 LINEQ LINN ENERGY LLC-UNITS
US50214A1043 LRE LRR ENERGY LP
US55608B1052 MIC.USD MACQUARIE INFRASTRUCTURE HOL
US55610T1025 - MACROSHARES $100 OIL DOWN
US55610W1053 - MACROSHARES $100 OIL UP
US55610X1037 DMM MACROSHARES MAJ MET HOU DOWN
US55610R1068 UMM MACROSHARES MAJ MET HOU UP
US55610N1054 DCR MACROSHARES OIL DOWN TRADEABLE
US55610L1098 UCR MACROSHARES OIL UP TRADEABLE T
US55610T2015 DOY MACROSHARES USD 100 OIL DOWN
US55610W2044 UOY MACROSHARES USD 100 OIL UP
US55907R1086 MGG MAGELLAN MIDSTREAM HOLDINGS
US5590801065 MMP MAGELLAN MIDSTREAM PARTNERS
US5707591005 MWE MARKWEST ENERGY PARTNERS LP
US57118V1008 - MARLIN MIDSTREAM PARTNERS LP
US5733311055 MMLP MARTIN MIDSTREAM PARTNERS LP
US5860481002 MEMPQ MEMORIAL PRODUCTION PARTNERS
US55271M2061 MUK PRA MEPC INTL CAP L P
US59140L1008 IDIV METAURUS US EQUITY CUMULATIV
US59140L2097 - METAURUS US EQUITY EX DIVIDE
US59564N1037 MEP MIDCOAST ENERGY PARTNERS LP
US59560V1098 - MID-CON ENERGY PARTNERS LP
US59560V2088 MCEP MID-CON ENERGY PARTNERS LP 
US6050342061 ME PRA MISSION CAP L P
US6050343051 ME PRB MISSION CAP L P: ME PRB
US55307U1079 - ML MACADAMIA ORCHARDS LP-UT
US55336V1008 MPLX MPLX LP
US62624B1017 - MUNICIPAL MORTGAGE & EQUITY
US55406N1037 MYTH MYT HLDG LLC BE+
US63900P1030 - NATURAL RESOURCE PARTNERS LP
US63900P4000 NSP NATURAL RESOURCE PARTNERS LP -PARTNERSHIP UNITS
US63900P6088 NRP NATURAL RESOURCE PARTNERS LP 
US63900P5098 NSP NATURAL RESOURCE PARTNERS LP 
US6442061049 NEN NEW ENGLAND REALTY ASSOC-LP
US64881E1091 NSLPQ NEW SOURCE ENERGY PARTNERS L
US64881E3071 NUSPQ NEW SOURCE ENG PARTNERS LP 11%SR A
US64ESC19977 NYRT.ESC NEW YORK REIT INC - ESCROW
US6514261089 NHL NEWHALL LAND & FARMING CO
US62913M2061 NGL PRB NGL 9 PERP PFD
US62913M1071 NGL NGL ENERGY PARTNERS LP
US62913M3051 NGL PRC NGL ENERGY PARTNERS LP 
US6546781013 NKA NISKA GAS STORAGE PARTNERS-U
US65506L1052 NBLX NOBLE MIDSTREAM PARTNERS LP
US6658261036 NTI NORTHERN TIER ENERGY LP
US67058H3003 NS PRB NSUS 7 5/8 PERP PFD
US67058H2013 NS PRA NSUS 8 1/2 12/31/49
US6294221063 NLP NTS REALTY HOLDINGS LP
US67058H1023 NS NUSTAR ENERGY LP
US67058H4092 NS PRC NUSTAR ENERGY LP 
US67059L1026 - NUSTAR GP HOLDINGS LLC
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