You probably know.... having passes the threshold.. at 70... 5% per year forced ira distribution starts there doesn't it? A small part of the distributions from MLP's are taxable too?. Not much. Return of capital mostly... until sold tax is deferred. Tax is permanently avoided by inheritance and cost basis is stepped up to that date of inheritance. That gift was from Ronald Reagan in 1986. Many see it now as low hanging fruit for congress :(