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Taxation Fundamentals For The Kinder Morgan Reorganization

  • npatel81
  • Sep 3, 2014
  • 1 min read

Taxation Fundamentals for the KM Reorganization of Kinder Morgan, Inc., Kinder Morgan Management, LLC, Kinder Morgan Energy Partners, LP and El Paso Pipeline Partners, LP

There have been many articles written about the reorganization of the Kinder Morgan companies, but none have laid out the tax consequences for the unitholders and shareholders of the organizations being acquired. However, the comments on these articles almost always drift into a discussion on the taxation that will be involved. These comments fall into two main groups: those comments which ask for information about the taxation of their holdings, and those comments which offer information (often incomplete or incorrect information).

As I did in my article “Running the Kinder Morgan Obstacle Race”, which can be found here, I will attempt to clearly state the taxation that will be involved for each company. In fact, I strongly advise you to read or re-read that

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