the 2018 ET K-1 really consisted of 4 MLPs/PTPs ET, ETP, USAC, and SUN. a supplemental statement was provide breaking down each line on the ET K-1 among the 4 partnerships. since ET and ETP merged their combined k-1 info is entered on the ET K-1 while the USAC and SUN info is entered on the K-1 for each.
For the FINAL (2018) ETP K-1 that consisted of ETP and USAC again a supplemental statement was provided breaking down each line of the ETP K-1 between the two partnerships. so the ETP amounts for USAC get added to the ET amounts for USAC. it's the total that gets entered on the USAC K-1
the final ETP K-1 amounts for itself gets added to the ET/ETP K-1 amounts
any passive loss carryovers from 2017 for ETP would need to be added to any passive loss carryover from 2017 for ET.
the ETP k-1 should be gone for 2018. no gain or loss is recognized at this time
if done correctly at the end of 2018 there will be 3 active K-1's related to this - ET, USAC, and SUN. when doing 2019 if you do the transfer correctly the PAL c/o's from those 3 should transfer to 2019
