One of the best asset classes for income-focused investors is master limited partnerships. This is because these entities tend to have high levels of relatively stable cash flows and pay out a relatively high percentage of these cash flows to investors in the form of distributions. In addition to this, these companies are able to distribute this money to investors on a tax-advantaged basis. This, unfortunately, makes them difficult to invest in, because they cannot be easily included in a retirement account of an ordinary fund. This is a result of tax rules. There are