Thanks for your reply. It makes sense.
In the case of withdrawing a Master Limited Partnership (MLP) from a retirement account do you know whether the withdrawal would be treated as a sale of the MLP in the account, and potentially trigger recognition of UBTI in the retirement account from that sale? This is the reason for asking the question. If withdrawing MLP units in a retirement account is treated as a sale in the retirement account followed by a repurchase in the regular individual account, then the sale in the retirement account is subject to taxes if the resulting UBTI is above $1,000.
