publicly traded partnerships held by foreign persons The U.S. Department of the Treasury and the Internal Revenue Service (IRS) have introduced new regulations under Internal Revenue Code, Section 1446(f) regarding publicly traded partnership (PTP) securities held by foreign persons (individuals or entities). The withholding requirements under the new regulations will go into effect on January 1, 2023 and could impact clients in the following ways: • Beginning on January 1, 2023 we will withhold 10% of gross proceeds from sales of PTP securities and certain distributions by PTPs. • The transactions and related withholding tax will also be reported on Form 1042-S, Foreign Person’s U.S. Source Income Subject to Withholding. • This new PTP withholding tax is separate from the existing 37% withholding for individuals and 21% withholding for entity accounts on payments of U.S. source income related to PTP securities. • For more detail regarding Section 1446(f) regulations, please review the information available online on the IRS website: www.irs.gov/individuals/international-taxpayers/partnership-withholding.
The securities list below is subject to change at any time.
CUSIP Symbol Description
01881G106 AB ALLIANCEBERNSTEIN HOLDING LP SBI 74347W353 AGQ PROSHARES TRUST II ULTRA SILVER NEW ETF 01877R108 ARLP ALLIANCE RESOURCE PARTNERS LP SBI 04929Q102 ATLS ATLAS ENERGY GROUP LLC COM UNITS REP LLC INT 054807102 AZLCZ AZTEC LD & CATTLE LTD COM 26923H200 BDRY ETF MANAGERS GRP COMMODITY TR BREAKWAVE DRY ETF 091749101 BITW BITWISE 10 CRYPTO INDEX FD COM 91167Q100 BNO UNITED STS BRENT OIL FD LP UNIT ETF 74347Y870 BOIL PROSHARES TRUST II ULTRA BLOOMBERG ETF 09225M101 BSM BLACK STONE MINERALS LP COM UNIT REPSTG LTD PARTNER 074799107 BVERS BEAVER COAL SHS OF BENEFICIAL INTEREST 88166A409 CANE TEUCRIUM COMMODITY TRUST SUGAR FD ETF 22758A105 CAPL CROSSAMERICA PARTNERS LP COM UNITS 12637A103 CCLP CSI COMPRESSCO LP UNITS 226344208 CEQP CRESTWOOD EQUITY PARTNERS LP UNIT LTD PARTNERSHIP INT 226344307 CEQP PR CRESTWOOD EQUITY PARTNERS LP 9.25%PFD UNITS REP LTD PART 165185109 CHKR CHESAPEAKE GRANITE WASH TR COM 131476103 CLMT CALUMET SPECIALTY PRODUCTS COM STK NPV 88166A102 CORN TEUCRIUM COMMODITY TRUST CORN FD SHS ETF 911718104 CPER UNITED STS COMMODITY INDEX FD CM REP COPP FD ETF 16411Q101 CQP CHENIERE ENERGY PARTNERS LP COMMON UNITS 212849103 CWPS CONWEST PARTNERSHIP PART UNITS COM USD0.01 46140H106 DBA INVESCO DB MULTI-SECTOR COMM T AGRICULTURE FD ETF 46140H700 DBB INVESCO DB MULTI-SECTOR COMM T BASE METALS FD ETF 46138B103 DBC INVESCO DB COMMODTY INDX TRACK UNIT ETF
*TDA101696* Page 1 of 4 TDA 101696 12/22
CUSIP Symbol Description 46140H304 DBE INVESCO DB MULTI-SECTOR COMM T ENERGY FD ETF 46140H403 DBO INVESCO DB MULTI-SECTOR COMM T OIL FD ETF 46140H502 DBP INVESCO DB MULTI-SECTOR COMM T PRECIOUS METAL ETF 46140H205 DBS INVESCO DB MULTI-SECTOR COMM T SILVER FD ETF 46139B102 DBV INVESCO DB G10 CURRENCY HARVES UNIT ETF 23311P100 DCP DCP MIDSTREAM LP COM UNITS LTD PARTNER INT 23311P209 DCP PRB DCP MIDSTREAM LP 7.875%CUM RED FIX FLT RA *CLBL 23311P308 DCP PRC DCP MIDSTREAM LP 7.95%CUM RED PERP FIX FL *CLBL 88166A805 DEFI TEUCRIUM COMMODITY TRUST HASHDEX BITCOIN FUTURES ETF 46140H601 DGL INVESCO DB MULTI-SECTOR COMM T GOLD FD ETF 24664T103 DKL DELEK LOGISTICS PARTNERS LP COM UNIT REPSTG LTD PARTNER 25820R105 DMLP DORCHESTER MINERALS LP COM UNITS NPV 26827L109 ECTM ECA MARCELLUS TRUST I COM 28252B804 EFSH 1847 HOLDINGS LLC COM USD0.001(POST REV SPLT) 153423108 ENGY CENTRAL ENERGY PARTNERS LP COM SBI USD1 293792107 EPD ENTERPRISE PRODS PARTNERS L P COM UNITS REP LIM PART INT 292102100 ESBA EMPIRE STATE REALTY OP LP UNIT LTD PARTNERSHIP 'ES' 29273V100 ET ENERGY TRANSFER LP COM UNITS REP LTD PTN INT 29273V407 ET PRC ENERGY TRANSFER LP 7.375% FXD TO FLT CUM RE *CLBL 29273V506 ET PRD ENERGY TRANSFER LP 7.625% FXD TO FLTG CUM R *CLBL 29273V605 ET PRE ENERGY TRANSFER LP 7.6% FIX TO FLTG CUM RED *CLBL 74347W882 EUO PROSHARES TRUST II ULTRASHRT EURO ETF 315293209 FGPR FERRELLGAS PARTNERS COM USD1.00 315293308 FGPRB FERRELLGAS PARTNERS UNIT LTD PARTNERSHIP CL B 292102308 FISK EMPIRE STATE REALTY OP LP UNIT LTD PARTNERSHIP '250' 150185106 FUN CEDAR FAIR LP DEPOSITRY UTS(REP LTD PART) 37959R103 GBLI GLOBAL INDEMNITY GROUP LLC COM USD0.0001 CL A 38349K105 GDVTZ GOULD INVESTORS L P UNIT LTD PARTNERSHIP 371927104 GEL GENESIS ENERGY LP COM UNITS NPV 69341H105 GFWQZ PLM EQUIPMENT GROWTH FUND UNIT LP NON-TRANSFERABLE 02364V206 GHI GREYSTONE HOUSING IMPCT INV LP BUC 74347W395 GLL PROSHARES TRUST II ULTRASHRT NEW ETF 37946R109 GLP GLOBAL PARTNERS LP SBI NPV 37946R208 GLP PRA GLOBAL PARTNERS LP 9.75%CUM RED PER FIX TO *CLBL 37946R307 GLP PRB GLOBAL PARTNERS LP 9.5% FIXED RATE CUM RED *CLBL 393221106 GPP GREEN PLAINS PARTNERS LP COM UNITS 46428R107 GSG ISHARES S&P GSCI COMMODITY IDX UNIT BEN INT ETF 36761Q105 GWYGU GATEWAY GARAGE PARTNERS LLC LTD LIABILITY CO INTS 403829104 GYRO GYRODYNE LLC COM USD1.00 435763107 HEP HOLLY ENERGY PARTNERS LP COM NPV (REP LIMITED PARTN 59140L100 IDIV METAURUS EQUITY COMPONENT TR US EQT CUM 2027 ETF 451100101 IEP ICAHN ENTERPRISES LP DEP UNITS NPV 74347Y813 KOLD PROSHARES TRUST II ULTRASHORT BLOOMBERG NATURA 535763106 LNKE LINK ENERGY LLC COM USD0.001 573331105 MMLP MARTIN MIDSTREAM PARTNERS LP SBI USD0.01 559080106 MMP MAGELLAN MIDSTREAM PARTNERS LP COM NPV 55336V100 MPLX MPLX LP COM UNIT REPSTG LTD PARTNER 644206104 NEN NEW ENGLAND RLTY DEPOSITARY RECEIPTS
Page 2 of 4 TDA 101696 12/22
CUSIP Symbol Description 62913M107 NGL NGL ENERGY PARTNERS LP COM UNIT REPSTG LTD PARTNER 62913M206 NGL PRB NGL ENERGY PARTNERS LP 9% CUM RED PFD REP LTD P *CLBL 62913M305 NGL PRC NGL ENERGY PARTNERS LP 9.625% CUM RED PERP PRF *CLBL 63900P608 NRP NATURAL RESOURCE PARTNERS LP COM UNIT USD100 67058H102 NS NUSTAR ENERGY LP COM STK NPV 67058H201 NS PRA NUSTAR ENERGY LP 8.5% PRF A USD25.00 *CLBL 67058H300 NS PRB NUSTAR ENERGY LP 7.625% FXD FLTNG CUM RED *CLBL 67058H409 NS PRC NUSTAR ENERGY LP 9% CUM RED PFD SHS SER C *CLBL 64881E109 NSLPQ NEW SOURCE ENERGY PARTNERS L P COM UNIT REPR LTD PRTN INT 64881E307 NUSPQ NEW SOURCE ENERGY PARTNERS L P 11% CUM CNV PFD 15/07/22 A 674001300 OAK PRA OAKTREE CAP GROUP LLC 6.625% PRF UNITS SERIES A 674001409 OAK PRB OAKTREE CAP GROUP LLC 6.550% PRF UNITS SERIES B 292102209 OGCP EMPIRE STATE REALTY OP LP UNIT LTD PARTNERSHIP '60' 080694102 OZ BELPOINTE REIT INC UNIT REPSTG LIMITED LIABILI 726503105 PAA PLAINS ALL AMER PIPELINE LP/PA UNIT REP LIM PART INT NPV 69318Q104 PBFX PBF LOGISTICS LP MRG @$9.25/SH & .27:1 12/1/22 74347Y797 SCO PROSHARES TRUST II ULTRASHORT BLOOMBERG CRUDE OIL 80007T101 SDTTU SANDRIDGE MISSISSIPPIAN TR I SBI UNIT USD0.01 172464109 SIRE SISECAM RESOURCES LP COM UNIT LTD PARTNERSHIP IN 866142409 SMLP SUMMIT MIDSTREAM PARTNERS UNITS REPR LTD PARTNER INT 30053M104 SNMP EVOLVE TRANSITION INFRASTRUCTU COM UNITS REP CL B LTD LIAB 88166A607 SOYB TEUCRIUM COMMODITY TRUST SOYBEAN FD ETF 864482104 SPH SUBURBAN PROPANE PARTNERS LP COM USD1 21258A201 SPKX CONVEXITYSHARES TRUST 1X SPIKES FUTURES ETF 21258A102 SPKY CONVEXITYSHARES TRUST DAILY 1.5X SPIKES FUTURES ETF 85814R107 SPLP STEEL PARTNERS HOLDINGS LP LTD PARTNERSHIP UNIT 85814R206 SPLP PRA STEEL PARTNERS HOLDINGS LP 6% PRF UNITS SER A *CLBL 86765K109 SUN SUNOCO LP COM UNIT REPSTG LTD PARTNER 92891H101 SVIX VS TRUST -1X SHORT VIX FUTURES ETF 74347W130 SVXY PROSHARES TRUST II SHT VIX ST TRM ETF 88166A706 TAGS TEUCRIUM COMMODITY TRUST AGRICULTURE FD ETF 90205J102 TESLU 286 LENOX PARTNERS LLC UNIT LTD LIABILITY CO INT 126633205 UAN CVR PARTNERS LP COM USD0.01(POST REV SPLIT) 74347Y888 UCO PROSHARES TRUST II ULTA BLMBG 2017 ETF 46141D104 UDN INVESCO DB US DLR INDEX TR BEARISH FD ETF 91201T102 UGA UNITED STATES GASOLINE FUND LP UNITS ETF 74347W601 UGL PROSHARES TRUST II ULTRA GOLD ETF 74347W874 ULE PROSHARES TRUST II PSH ULTRA EURO ETF 912318300 UNG UNITED STATES NATURAL GAS FUND UNIT PAR ETF 91288X109 UNL UNITED STS 12 MONTH NAT GAS FD UNIT BEN INT ETF 90290N109 USAC USA COMPRESSION PARTNERS LP COM UNIT LTD PARTNER INTS 911717106 USCI UNITED STS COMMODITY INDEX FD COMM IDX FND ETF 903318103 USDP USD PARTNERS LP COM UNITS REPSTG LTD PARTNE 91288V103 USL UNITED STS 12 MONTH OIL FD LP UNIT BEN INT ETF 91232N207 USO UNITED STATES OIL FUND LP UNITS ETF 46141D203 UUP INVESCO DB US DLR INDEX TR BULLISH FD ETF 92891H309 UVIX VS TRUST 2X LONG VIX FUTURES ETF 74347Y839 UVXY PROSHARES TRUST II ULTRA VIX SHT TRM FUTR ETF
Page 3 of 4 TDA 101696 12/22
CUSIP Symbol Description 74347W338 VIXM PROSHARES TRUST II VIX MDTRM FUTR N ETF 74347Y854 VIXY PROSHARES TRUST II VIX SHORT TERM FUT ETF(P/S) 91831H106 VPRB VPR BRANDS LP COM USD0.001 88166A508 WEAT TEUCRIUM COMMODITY TRUST WHEAT FD ETF 958669103 WES WESTERN MIDSTREAM PARTNERS LP COM UNITS REP LTD PTNR INTR 960417103 WLKP WESTLAKE CHEMICAL PARTNERS LP COM UNIT REPSTG LTD PARTNER 30242M106 XXFPL FFP PARTNERS UNITS(COMPR CLASS'A'LP) 74347W270 YCL PROSHARES TRUST II ULTRA YEN NEW ETF 74347W569 YCS PROSHARES TRUST II ULTRASHORT YEN N ETF 74347Y847 ZSL PROSHARES TRUST II PSHS ULSSLVR NEW ETF 387347107 GRANITE DEV PARTNERS L P LP UNITS 42837P105 HGR LIQUIDATING TRUST DO NOT USE SEE 43399D100 29273VAN0 ENERGY TRANSFER LP NOTE PERP M/W CLBL 55336VAU4 MPLX LP BOND PERP M/W CLBL 866142AA0 SUMMIT MIDSTREAM PARTNERS NOTE PERP M/W CLBL 23311PAA8 DCP MIDSTREAM LP NOTE PERP M/W CLBL 29273VAH3 ENERGY TRANSFER LP NOTE PERP 29273VAJ9 ENERGY TRANSFER LP NOTE PERP 29273VAM2 ENERGY TRANSFER LP NOTE PERP 726503AE5 PLAINS ALL AMER PIPELINE LP/PA NOTE PERP M/W QTRLY CLBL VAR 93964X106 WASHINGTON PRIME GROUP LLC NPV 75508X106 RAYONIER L P LP 29336UAH0 ENLINK MIDSTREAM PARTNERS LP NOTE PERP M/W CLBL 29273VAL4 ENERGY TRANSFER LP NOTE PERP 96108P103 WESTMORELAND RESOURCE PARTNERS BANKRUPTCY 4/13/20 903417103 US SHIPPING PARTNERS LP COM DELISTED 760ESC996 RENTECH NITROGEN PARTNERS LP ESCROW
Investment Products: Not FDIC Insured * No Bank Guarantee * May Lose Value
TD Ameritrade, Inc. member FINRA/SIPC, subsidiary of The Charles Schwab Corporation.
