Withholding on Publicly Traded Partnerships (“PTPs”) Effective Jan 2023

Background: 

As a result of U.S. Internal Revenue Regulations taking effect 1 January 2023, new withholding charges will be applied to sales proceeds from certain Publicly Traded Partnerships ("PTPs”) held by investors who are not U.S. taxpayers.  The IRS withholding charges are substantial, therefore, Interactive Brokers has taken steps to limit access to these products for investors who might be unaware of the risks of investing in these PTP products.

 Instructions on How to Access PTP Products are available below in this document.

What you need to know:

Amount of Withholding: 10% of sale or distribution proceeds.  This means 10% of the amount of funds that would settle resulting from any transaction or distribution, not just 10% on any calculated profit.

Example of PTP withholding:

Buy 200 shares @ 50. 
Transaction value = $10,000
Sell 200 shares @ 51. 
Transaction value = $10,200
Profit = $200. 
Withholding = $1020 USD

Assuming no tax reclaim requests, the loss in value to the investor would be $820

Affected Instruments: Please see the list at the end of this article.  The list is maintained on a best efforts basis and there may be some timing issues as information is refreshed.  Listed deliverable securities are in scope of the new regulation. Options and other derivative instruments with a PTP as the underlying security are not subject to withholding. However, if the option or derivative is converted into a PTP interest, a subsequent sale of such PTP security would be subject to withholding.

Special Exemptions: The IRS regulation provides issuers the ability to get an exemption from the PTP withholding requirement.  The exemption is valid for 92 days, and issuers are required to re-certify with the IRS to extend the duration of the exemption. IBKR will try, on a best-efforts basis, to publish which of the affected instruments have an operating exemption, but investors should ensure they are choosing products whose withholding conditions they fully understand.  The issuer document that provides for a withholding exemption is generally referred to as a "Qualified Notice"

What Investors are affected: All investors who are not considered ‘resident’ for U.S. tax purposes, i.e. investors who are not subject to U.S. taxation and tax reporting (and therefore doesn't file a W-9 IRS tax form).

Reporting: Withholding will be reported on the year-end Form 1042-S, Foreign Person's U.S. Source Income Subject to Withholding. 

How to Access PTP Products as a Non-US Taxpayer:  Please login to Client Portal and select the User menu (head and shoulders icon in the top right corner) followed by Settings. Then under Account Settings find the Trading section and click on the “PTP Trading Opt In/Out” link. The webpage allows you to request the ability to trade PTP securities. Once the request is submitted, it may take up to one hour for the ability to be activated.

Note that clients who no longer desire to trade PTP securities may request to deactivate the PTP trading ability via the same “PTP Trading Opt In/Out” link.

Additional Resources: For those interested in understanding additional information about the new regulation, please see the IRS website for IRC Sec. 1446(f): http://www.irs.gov/individuals/international-taxpayers/partnership-withholding

PTP Instruments

This list identifies PTP securities which may be subject to withholding under the IRS Regulation referenced above. The products are presented in 2 groups: those with a "Qualified Notice” exemption, and those "without Qualified Notice".  The lists are shown on a best-efforts basis for convenience only.  IBKR does not guarantee the accuracy or timeliness of the information, and investors should independently verify that products in which they are invested in, or intend to invest, have the necessary exemptions to avoid punitive withholding outcomes.  Duration of the exemptions should also be monitored by position holders in the instruments.


PTP Securities with known Qualified Notice

 Last updated 22-01-2024

ISIN Symbol Description
US3152931008 FGPRQ FERRELLGAS PARTNERS-LP
US7328571077 POPE POPE RESOURCES
US7265031051 PAA PLAINS ALL AMER PIPELINE LP
US87233Q1085 TCP TC PIPELINES LP
BMG540501027 LAZ.OLD LAZARD LTD-CL A
US89376V1008 TLP TRANSMONTAIGNE PARTNERS LP
US01861G1004 AHGP ALLIANCE HOLDINGS GP LP
US46428R1077 GSG ISHARES S&P GSCI COMMODITY I
US16411Q1013 CQP CHENIERE ENERGY PARTNERS LP
US4511001012 IEP ICAHN ENTERPRISES LP
BMG162521014 BIP BROOKFIELD INFRASTRUCTURE PA
US74347W8828 EUO PROSHARES ULTRASHORT EURO
US74347W6012 UGL PROSHARES ULTRA GOLD
US161239AC25 IBCID66377068 161239AC2  11/30/50
US161239AE80 IBCID66377074 161239AE8 6.8 11/30/50
US161239AN89 IBCID66419451 161239AN8  12/31/45
US161239AB42 IBCID67286679 161239AB4  06/30/49
US161239AM07 IBCID67287230 161239AM0 6.3 12/31/45
USU3595KAA52 MIZUHO MIZUHO 9.87 PERP
US9126132052 DNO UNITED STATES SHORT OIL FUND
US91288X1090 UNL UNITED STATES 12 MONTH NATUR
US26827L1098 ECTM ECA MARCELLUS TRUST I
US9117171069 USCI UNITED STATES COMMODITY INDE
US38349K1051 GDVTZ GOULD INVESTORS LP
US88166A6073 SOYB TEUCRIUM SOYBEAN FUND
US88166A5083 WEAT TEUCRIUM WHEAT FUND
US9117181043 CPER UNITED STATES COPPER INDEX
BMG162581083 BEP.UN BROOKFIELD RENEWABLE PARTNER
US88166A7063 TAGS TEUCRIUM AGRICULTURAL FUND
US9117831084 UHN UNITED STATES DIESEL-HEATING
US74347W3951 GLL PROSHARES ULTRASHORT GOLD
BMG162581083 BEP BROOKFIELD RENEWABLE PARTNER
US84130C1009 SXEEQ SOUTHCROSS ENERGY PARTNERS L
US24664T1034 DKL DELEK LOGISTICS PARTNERS LP
CA3874371147 GRT.UN GRANITE REAL ESTATE INVESTME
CA3874371147 GRP U GRANITE REAL ESTATE INVESTME
CA16141A1030 CSH.UN CHARTWELL RETIREMENT RESIDEN
US86722Y1010 SXCP SUNCOKE ENERGY PARTNERS LP
US48248A6038 KFN PRCL KKR FINANCIAL HOLDINGS
JP3047550003 3283 NIPPON PROLOGIS REIT INC
BMG162491077 BPY BROOKFIELD PROPERTY PARTNERS
US03879N1019 ARCX ARC LOGISTICS PARTNERS LP
US29336U1079 ENLK ENLINK MIDSTREAM PARTNERS LP
US2574541080 DM.OLD DOMINION ENERGY MIDSTREAM PA
MXCFFI170008 FIBRAPL14 PROLOGIS PROPERTY MEXICO SA
US7628191006 RMP RICE MIDSTREAM PARTNERS LP
CA76090H1038 RSTRF RESTAURANT BRANDS-EXCH UNITS
BMG162521279 BIP.PR.A BROOKFIELD INFRASTRUCTUR
US09225M1018 BSM BLACK STONE MINERALS LP
US74347W2888 UCD PROSHARES ULTRA BLOOMBERG CO
US91831H1068 VPRB VPR BRANDS LP
GG00BYV2ZQ34 RGL REGIONAL REIT LTD
BMG162581323 BEP.PR.G BROOKFIELD RENEWABLE POW
BMG162521436 BIP.PR.B BROOKFIELD INFRASTRUCTUR
BMG162341090 BBU BROOKFIELD BUSINESS PT-UNIT
SG1CI1000004 BTOU MANULIFE US REAL ESTATE INV
CA70214T1194 PVF.UN.OL PARTNERS VALUE INVESTMENTS I
BMG162521683 BIP.PR.C BROOKFIELD INFRASTRUCTUR
US85814R2067 SPLP PRA STEEL PARTNERS HOLDINGS LP
US74347W2219 OILU.OLD PROSHARES ULTRAPRO 3X CRUDE
US29278N1037 ETP ENERGY TRANSFER OPERATING LP
US67420T2069 OMP OASIS MIDSTREAM PARTNERS LP
US85814R3057 SPLP PRT STEEL PARTNERS HLDS LP
US0556EL1098 BPMP BP MIDSTREAM PARTNERS LP
US20855T1007 CCR CONSOL COAL RESOURCES LP
SG1EA1000007 CMOU KEPPEL PACIFIC OAK US REIT
US29278NAB91 ETP ETP 6 5/8 PERP
US9123183009 UNG.OLD US NATURAL GAS FUND LP
BMG162584053 BEP.PR.M BROOKFIELD RENEWABLE PAR
US74347Y8057 OILD.OLD1 PROSHARES ULTRAPRO 3X SHORT
US46140H2058 DBS INVESCO DB SILVER FUND
US46140H6018 DGL INVESCO DB GOLD FUND
US46140H5028 DBP INVESCO DB PRECIOUS METALS F
US46139B1026 DBV INVESCO DB G10 CURRENCY HARV
US46140H4039 DBO INVESCO DB OIL FUND
US46141D2036 UUP INVESCO DB US DOLLAR INDEX B
US46141D1046 UDN INVESCO DB US DOLLAR INDEX B
US6740014096 OAK PRB OAKTREE CAPITAL GRP LLC
US19237JAB98 IBCID352663531 19237JAB9 0 08/01/54
BMG162582156 BEP.PR.O BROOKFIELD RENEWABLE PAR
BMG162522269 BIP.PR.F BROOKFIELD INFRASTRUCTUR
SGXC28500103 LIW EAGLE HOSPITALITY TRUST
SGXC75818630 OXMU PRIME US REIT
BMG162491564 BPYPO BROOKFIELD PROPERTY PART
KYG9325C1050 VTDRF VANTAGE DRILLING INTERNATION
BMG162581083 BXE.EUR BROOKFIELD RENEWABLE PARTNER
US29278NAS27 ETP ETP 6 3/4 PERP
US29278NAT00 ETP ETP 7 1/8 PERP
BMG162491648 BPYPN BROOKFIELD PROPERTY PART
BMG162582313 BEP PRA BROOKFIELD RENEWABLE PAR
US74347Y8883 UCO PROSHARES ULTRA BLOOMBERG CR
US91232N2071 USO UNITED STATES OIL FUND LP
US55406N1037 MYTH MYT HLDG LLC BE+
BMG162522756 BIP PRB BROOKFIELD INFRASTRUCTUR
US36761Q1058 GWYGU GATEWAY GARAGE PARTNERS LLC
CA85554C1041 SCPT.A STRLIGHT US MLTI-FAM 2 CORE
US29273VAL45 ET ET 6 3/4 PERP
US29273VAM28 ET ET 7 1/8 PERP
US29273VAJ98 ET ET 6 5/8 PERP
US29273VAH33 ET ET Float PERP
US29273VAN01 ET ET 6 1/42 PERP
US74347Y8396 UVXY.OLD PROSHARES ULTRA VIX ST FUTUR
BMG1624R1079 BPYPM NEW LP PREFERRED UNITS CAD
BMG1624R1079 BPYP.PR.A NEW LP PREFERRED UNITS CAD
US86943V2097 AGO AGO Float PERP
US86943X2053 AGO AGO Float PERP
US86943W2070 AGO AGO Float PERP
US93964X1063 WPG. WASHINGTON PG INC UNRESTRICTED SHARES
SGXC50067435 DCRU DIGITAL CORE REIT MANAGEMENT
US74347Y7976 SCO PROSHARES ULTRASHORT BLOOMBE
BMG162582644 BEP.PR.R BROOKFIELD RENEWABLE PAR
US88166A8053 DEFI.OLD HASHDEX BITCOIN FUTURES ETF
US74347Y7638 BOIL PROSHARES ULTRA BLOOMBERG NA
US74347Y7893 VIXY PROSHARES VIX SHORT-TERM FUT
US74347Y7711 UVXY PROSHARES ULTRA VIX ST FUTUR
BMG6936M1001 PVF.UN PARTNERS VALUE INVESTMENTS L
US88634V1008 DEFI HASHDEX BITCOIN FUTURES ETF

 

PTP Securities without Qualified Notices

Last updated 22-01-2024

 

ISIN Symbol Description
US1182301010 BPL BUCKEYE PARTNERS LP
US3152931008 FGPRQ FERRELLGAS PARTNERS-LP
US1501851067 FUN CEDAR FAIR -LP
US29250R1068 EEP ENBRIDGE ENERGY PARTNERS LP
US0309751065 APU AMERIGAS PARTNERS-LP
US40636T2033 HRY HALLWOOD RLTY PARTNERS L P
US8644821048 SPH SUBURBAN PROPANE PARTNERS LP
US3719271047 GEL GENESIS ENERGY L.P.
US8810052014 TNH TERRA NITROGEN COMPANY LP
US6442061049 NEN NEW ENGLAND REALTY ASSOC-LP
US7328571077 POPE POPE RESOURCES
US2937921078 EPD ENTERPRISE PRODUCTS PARTNERS
US7265031051 PAA PLAINS ALL AMER PIPELINE LP
US87233Q1085 TCP TC PIPELINES LP
US01877R1086 ARLP ALLIANCE RESOURCE PARTNERS
US5733311055 MMLP MARTIN MIDSTREAM PARTNERS LP
US25820R1059 DMLP DORCHESTER MINERALS LP
US29273R1095 ETP.OLD ENERGY TRANSFER PARTNERS LP
US4357631070 HEP HOLLY ENERGY PARTNERS LP
US89376V1008 TLP TRANSMONTAIGNE PARTNERS LP
US37946R1095 GLP GLOBAL PARTNERS LP
US0966271043 BWP BOARDWALK PIPELINE PARTNERS
US23311P1003 DCP DCP MIDSTREAM L.P.
US1314761032 CLMT CALUMET SPECIALTY PRODUCTS
US29273V1008 ET ENERGY TRANSFER LP
US01881G1067 AB ALLIANCEBERNSTEIN HOLDING LP
US01861G1004 AHGP ALLIANCE HOLDINGS GP LP
US68268N1037 OKS ONEOK PARTNERS LP
US26926V1070 EVEPQ EV ENERGY PARTNERS LP
US1067761072 BBEPQ BREITBURN ENERGY PARTNERS LP
US34958B1061 FIG.OLD FORTRESS INVESTMENT GRP-CL A
US16411Q1013 CQP CHENIERE ENERGY PARTNERS LP
US67058H1023 NS NUSTAR ENERGY LP
US67059L1026 NSH.OLD NUSTAR GP HOLDINGS LLC
US84756N1090 SEP SPECTRA ENERGY PARTNERS LP
US55608B1052 MIC.USD MACQUARIE INFRASTRUCTURE HOL
US4511001012 IEP ICAHN ENTERPRISES LP
US92205F1066 VNRSQ VANGUARD NATURAL RESOURCES
US9582541044 WES.OLD WESTERN GAS PARTNERS LP
US30242M1062 XXFPL FFP PARTNERS -LP-CL A
US9126132052 DNO UNITED STATES SHORT OIL FUND
US09625U1097 BKEP BLUEKNIGHT ENERGY PARTNERS L
US6546781013 NKA NISKA GAS STORAGE PARTNERS-U
US2128491030 CWPS CONWEST PARTNERSHIP LP-UNITS
US0548071028 AZLCZ AZTEC LAND & CATTLE LTD
US26827L1098 ECTM ECA MARCELLUS TRUST I
US38349K1051 GDVTZ GOULD INVESTORS LP
US5053461068 LAACZ LAACO LTD-UNITS OF LTD PRTNS
US1534231089 ENGY CENTRAL ENERGY PARTNERS LP
US80007T1016 SDTTU SANDRIDGE MISSISSIPPIAN TRUS
US62913M1071 NGL NGL ENERGY PARTNERS LP
US12547R1059 CIFC CIFC LLC
US02752P1003 AMID.OLD AMERICAN MIDSTREAM PARTNERS
US09625U2087 BKEPP BLUEKNIGHT ENERGY PARTNERS - SERIES A PREF UNIT
US1651851099 CHKR CHESAPEAKE GRANITE WASH TRUS
US5860481002 MEMPQ MEMORIAL PRODUCTION PARTNERS
US0293162055 ICTPU.OLD AMERICAN RESTAURANT PRTNR LP
US04941A1016 ARPJQ ATLAS RESOURCE PARTNERS LP
US6740012017 OAK OAKTREE CAPITAL GROUP LLC
US26885B1008 EQM EQM MIDSTREAM PARTNERS LP
US74347W7424 EUFX.OLD PROSHARES SHORT EURO ETF
US74347W4603 CROC PROSHARES ULTRASHORT AUD
US6658261036 NTI NORTHERN TIER ENERGY LP
US9117831084 UHN UNITED STATES DIESEL-HEATING
US4283371098 HCRSQ HI-CRUSH INC
US55336V1008 MPLX MPLX LP
US84130C1009 SXEEQ SOUTHCROSS ENERGY PARTNERS L
US24664T1034 DKL DELEK LOGISTICS PARTNERS LP
US02052T1097 ALDW ALON USA PARTNERS LP
US90290N1090 USAC USA COMPRESSION PARTNERS LP
US86722Y1010 SXCP SUNCOKE ENERGY PARTNERS LP
US12663P1075 CVRR CVR REFINING LP
US48248A6038 KFN PRCL KKR FINANCIAL HOLDINGS
US64881E1091 NSLPQ NEW SOURCE ENERGY PARTNERS L
BMG162491077 BPY BROOKFIELD PROPERTY PARTNERS
US8746971055 TEP TALLGRASS ENERGY PARTNERS LP
US92205F2056 VNRAQ VANGUARD NATURAL RESOU
US5327711025 LIN.OLD1 LIN MEDIA LLC - A
US7185492078 PSXP PHILLIPS 66 PARTNERS LP
US98159G1076 WPT WORLD POINT TERMINALS LP
US2921022099 OGCP EMPIRE STATE REALTY OP-S60
US2921023089 FISK EMPIRE STATE REALTY OP -S250
US2921021000 ESBA EMPIRE STATE REALTY OP LP-ES
US8493431089 SRLP SPRAGUE RESOURCES LP
US03879N1019 ARCX ARC LOGISTICS PARTNERS LP
US59564N1037 MEP MIDCOAST ENERGY PARTNERS LP
US91914J1025 VLP VALERO ENERGY PARTNERS LP
US29336U1079 ENLK ENLINK MIDSTREAM PARTNERS LP
US92205F3047 VNGBQ VANGUARD NATURAL RESOURCES LLC RED
US2924801002 ENBL ENABLE MIDSTREAM PARTNERS LP
US69318Q1040 PBFX PBF LOGISTICS LP
US9604171036 WLKP WESTLAKE CHEMICAL PARTNERS L
US92205F4037 VNRCQ VANGUARD NATURAL RESOU
US22758A1051 CAPL CROSSAMERICA PARTNERS LP
US9033181036 USDP USD PARTNERS LP
US2574541080 DM.OLD DOMINION ENERGY MIDSTREAM PA
US86765K1097 SUN SUNOCO LP
US8226341019 SHLX SHELL MIDSTREAM PARTNERS LP
US12637A1034 CCLP CSI COMPRESSCO LP
US7628191006 RMP RICE MIDSTREAM PARTNERS LP
US96108P1030 WMLPQ WESTMORELAND RESOURCE PARTNE
US96949L1052 WPZ WILLIAMS PARTNERS LP
US04929Q1022 ATLS.OLD ATLAS ENERGY GROUP LLC
US26923H1014 RISE SIT RISING RATE ETF
US09225M1018 BSM BLACK STONE MINERALS LP
US74347W2888 UCD PROSHARES ULTRA BLOOMBERG CO
US64881E3071 NUSPQ NEW SOURCE ENG PARTNERS LP 11%SR A
US3932211069 GPP GREEN PLAINS PARTNERS LP
US4038291047 GYRO GYRODYNE LLC
US91831H1068 VPRB VPR BRANDS LP
US87611X2045 NGLS PRA TARGA RESOURCES PARTNERS
US1724641097 SIRE SISECAM RESOURCES LP
US03957U1007 APLP ARCHROCK PARTNERS LP
US2263442087 CEQP CRESTWOOD EQUITY PARTNERS LP
US97718W1080 GCC.USD WISDOMTREE CONTINUOUS COMMOD
US63900P6088 NRP NATURAL RESOURCE PARTNERS LP
US51508J2078 LMRKP LANDMARK INFRASTRUCTURE
CA70214T1194 PVF.UN.OL PARTNERS VALUE INVESTMENTS I
BMG162521683 BIP.PR.C BROOKFIELD INFRASTRUCTUR
US976ESC3018 FUR.ESC WINTHROP REALTY TRUST - ESCROW
US65506L1052 NBLX NOBLE MIDSTREAM PARTNERS LP
US67058H2013 NS PRA NSUS 8 1/2 12/31/49
BMG162521840 BIP.PR.D BROOKFIELD INFRASTRUCTUR
US74347W2219 OILU.OLD PROSHARES ULTRAPRO 3X CRUDE
US67058H3003 NS PRB NSUS 7 5/8 PERP PFD
US29278N1037 ETP ENERGY TRANSFER OPERATING LP
US62913M2061 NGL PRB NGL 9 PERP PFD
US67420T2069 OMP OASIS MIDSTREAM PARTNERS LP
US85814R3057 SPLP PRT STEEL PARTNERS HLDS L
US0556EL1098 BPMP BP MIDSTREAM PARTNERS LP
US20855T1007 CCR CONSOL COAL RESOURCES LP
US67058H4092 NS PRC NUSTAR ENERGY LP
US12654A1016 CNXM CNX MIDSTREAM PARTNERS LP
US59140L1008 IDIV METAURUS US EQUITY CUMULATIV
US59140L2097 XDIV.OLD METAURUS US EQUITY EX DIVIDE
US74347Y8057 OILD.OLD1 PROSHARES ULTRAPRO 3X SHORT
US26923H2004 BDRY BREAKWAVE DRY BULK SHIPPING
US29278N3017 ETP PRC ENERGY TRANSFER PARTNERS
US23311P2092 DCP PRB DCP MIDSTREAM LP
US46140H2058 DBS INVESCO DB SILVER FUND
US46140H6018 DGL INVESCO DB GOLD FUND
US46139B1026 DBV INVESCO DB G10 CURRENCY HARV
US29278N4007 ETP PRD ENERGY TRANSFER PARTNERS
US37946R2085 GLP PRA GLOBAL PARTNERS LP
US23311P3082 DCP PRC DCP 7.95 PERP PFD - DCP MIDSTREAM LP
US64ESC19977 NYRT.ESC NEW YORK REIT INC - ESCROW
US9586691035 WES WESTERN MIDSTREAM PARTNERS L
US62913M3051 NGL PRC NGL ENERGY PARTNERS LP
US29278N5095 ETP PRE ENERGY TRANSFER OPERATNG
SGXC28500103 LIW EAGLE HOSPITALITY TRUST
US2263443077 CEQP PR CRESTWOOD EQUITY PARTNER
KYG9325C1050 VTDRF VANTAGE DRILLING INTERNATION
US59560V2088 MCEP MID-CON ENERGY PARTNERS LP
US55406N2027 PFDM PFD MYT HLDG CO BE+
US55406N1037 MYTH MYT HLDG LLC BE+
US8661424098 SMLP SUMMIT MIDSTREAM PARTNERS LP
US1266332055 UAN CVR PARTNERS LP
US36761Q1058 GWYGU GATEWAY GARAGE PARTNERS LLC
US37946R3075 GLP PRB GLOBAL PARTNERS 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
US3152932097 FGPR FERRELLGAS PARTNERS-LP
US3152933087 FGPRB FERRELLGAS PARTNERS LP-B
US74347Y8396 UVXY.OLD PROSHARES ULTRA VIX ST FUTUR
US0806941029  OZ  BELPOINTE PREP LLC
 US93964X1063  WPG.  WASHINGTON PG INC UNRESTRICTED SHARES
 CA70214T2002  PVI.II  PARTNERS VALUE INVESTMENTS LP
 CA70214T3091  PVI.III  PARTNERS VALUE INVESTMENTS LP SERIES 3
 CA70214T4081  PVI.IIII  PARTNERS VALUE INVESTMENTS LP SERIES 4
 US092ESC0377  BGIO.ESC  ESC BGIO LIQUIDATION TRUST
 US90205J1025  TESLU  286 LENOX PARTNERS LLC
 US02364V2060  GHI  GREYSTONE HOUSING IMPACT INV
 US21258A2015  SPKX  CONVXTY SHS 1X SPIKES FUTUR
 US21258A1025  SPKY  CONVXTY SHS DAILY 1.5X SP FU
 US41988L2025  NNUTU  HAWAIIAN MACADAMIA NUT ORCHA
 US87313P1030  TXO  TXO PARTNERS LP
 US26923H3093  BWET  BREAKWAVE TANKER SHIP ETF
 US30053M2035  SNMP  EVOLVE TRANSITION INFRASTRUC 
 US28252B8871  EFSH.OLD  1847 HOLDINGS LLC
 US55285N1090  MDBH  MDB CAPITAL HOLDINGS LLC
 US55445L1008  MNR  MACH NATURAL RESOURCES LP
 US29273V7047  ET PRI  ENERGY TRANSFER LP
 BMG6936M1001  PVF.UN  PARTNERS VALUE INVESTMENTS L
 BMG6936M1183  PVF.PR.U  PARTNERS VALUE INVEST LP
 BMG6936M1266  PVI.II.SP  PARTNERS VALUE INVESTMENTS LP - PREF UNIT LTD PRTNS SR 2 CL
 BMG6936M1423  PVIIII.P  PARTNERS VALUE INVESTMENTS LP - PREF UNIT LTD PRTNS SR 4 CL
 BMG6936M1340  PVIIII.P  PARTNERS VALUE INVESTMENTS LP - PREF UNIT LTD PNTRS SR 3 CL
 US28252B8798  EFSH  1847 HOLDINGS LLC
 US88634V1008  DEFI  HASHDEX BITCOIN FUTURES ETF