Business & farm

Agree.  Over 5M shares traded just today.  Even though they're in bankruptcy, there's a tiny, tiny chance that they could emerge without wiping out existing partners.  That's why people are willing to gamble a penny/unit.  Its a lottery ticket.  You sell your units to one of them, and next year will record a complete disposition on your taxes, settling all the tax ramifications once and for all.
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**Note also, I'm not a Tax Preparer/CPA. Just a volunteer, seasoned, TurboTax user.
Use any advice accordingly!