(資料圖片僅供參考)
據美國國稅局，從2023年1月1日起，美國國稅局和財政部將針對非美國人投資PTP（Public Traded Partnership，公開交易合伙企業）股票或ETF等相關證券，按交易總金額10%扣繳預扣稅。同時，投資者在獲得股息分配時，也需要按照總金額37%（個人投資者）或21%（公司或機構投資者）扣繳預扣稅。
PTP是什么？新生效政策將影響哪些標的？下滑解鎖↓
在搞清楚即將生效的法案之前，首先要看一個概念：PTP。
公開交易合伙企業(Public Traded Partnership，PTP)是美國公司/股權的一種架構，主要由公司有限合伙人和普通合伙人組成。同時常見的架構模式是公司（Corporation）和有限責任公司（Limited Liability Companies）等。
美國的私募基金大多采用PTP的組織形態，包括著名的黑石集團、KKR集團和凱雷集團。當然，并非所有的PTP模式的公司均為私募基金，不動產、礦業等其他行業公司均有采用該模式的公司。同樣PTP類型的ETF也將受到此次政策生效的沖擊。
再看這項即將于2023年1月1日起生效的政策，對于非美國籍投資者持有或出售、交易或轉移PTP相關證券時，將產生下列美國稅務成本，即上文提到的：
賣出、交易或轉移PTP相關證券時，按交易總金額10%扣繳預扣稅； 個人和機構在獲得股息分配時，分別按分配股息總金額的37%（個人投資者）和21%（公司或機構投資者）扣繳預扣稅。針對可能受新政策影響的PTP標的，目前IRS尚未提供完整清單，因為在美上市發行的PTP標的會隨時變動，可能會有公司新注冊PTP類型，或是原本是PTP模式的公司改變注冊類。
市場上總結了簡易分辨PTP標的的方法，如一般而言，公司名稱后面有“LLC”,“LP”的均是受到影響的PTP標的；ETF 的名稱簡介中有Partnership關鍵字的也是。
這里有一份可能受PTP新政影響的股票/ETF名單，僅供投資者參考，但值得注意的是可能受影響的標的會隨時變動：
| 代碼 | 名稱 |
| AAAA | AP ALTERNATIVE ASSETS LP |
| AB | ALLIANCEBERNSTEIN HOLDING LP |
| AC | ALLIANCE CAP MGMT LP |
| ACE PRB | CAPITAL RE LLC: 7.65% CUM "MIPS" |
| - | ACCESS MIDSTREAM PARTNERS LP |
| ACP | AMERICAN REAL ESTATE PTNR-LP |
| ACP PR | AMERICAN REAL ESTATE PRTNRS: ACP PR |
| AFREZ | AMERICA FIRST REAL ESTATE INVESTMENT PARTNERS |
| AGQ | PROSHARES ULTRA SILVER |
| - | PROSHARES ULTRA SILVER |
| - | ATLAS ENERGY LP |
| AHGP | ALLIANCE HOLDINGS GP LP |
| AIA | AMERICAN INSD MTG INVS |
| AIJ | AMERN INSD MTG INVS L P 86 |
| AIK | AMERN INSD MTG INVS L P 88 |
| AIRL | AIRLEASE LTD |
| ALDW | ALON USA PARTNERS LP |
| ALT | ISHARE DIVERSIFIED ALT TRUST |
| - | ANTERO MIDSTREAM PARTNERS LP |
| - | AMERICAN MIDSTREAM PARTNERS |
| ANDX | ANDEAVOR LOGISTICS LP |
| APL | ATLAS PIPELINE PARTNERS LP |
| APL PRECL | ATLAS PIPELINE PARTNERS, L.P. CUMV |
| APLP | ARCHROCK PARTNERS LP |
| APO | AMERICAN COMMUNITY PROPERTIE |
| APO PRA.O | APOLLO MANAGEMENT LLC |
| APO PRB.O | APOLLO MANAGEMENT LLC |
| - | APOLLO GLOBAL MANAGEMENT - A |
| APU | AMERIGAS PARTNERS-LP |
| ARCX | ARC LOGISTICS PARTNERS LP |
| ARES PRA. | ARES MGMT LP PFD UNIT SER A |
| - | ARES MANAGEMENT LP |
| ARLP | ALLIANCE RESOURCE PARTNERS |
| ARNPQ | ATLAS RESOURCE PARTNERS |
| ARPJQ | ATLAS RESOURCE PARTNERS LP |
| ARPPQ | ATLAS RESOURCE PARTNERS |
| ATAX | AMERICA FIRST MULTIFAMILY IN |
| - | AMERICA FIRST MULTIFAMILY IN |
| ATLS | ATLAS ENERGY LP |
| - | ATLAS ENERGY GROUP LLC |
| ATN | ATLAS ENERGY RESOURCES LLC |
| AZLCZ | AZTEC LAND & CATTLE LTD |
| AZURQ | AZURE MIDSTREAM PARTNERS LP |
| BAR | DIREXION DAILY GOLD BULL 3X |
| BARS | DIREXION DAILY GOLD BEAR 3X |
| BBEPQ | BREITBURN ENERGY PARTNERS LP |
| BBPPQ | BREITBURN ENG PARTNERS LP CUM REDEE |
| BBU | BROOKFIELD BUSINESS PT-UNIT |
| BDRY | BREAKWAVE DRY BULK SHIPPING |
| BEP | BROOKFIELD RENEWABLE PARTNER |
| BEP PRA | BROOKFIELD RENEWABLE PAR |
| BEP.UN | BROOKFIELD RENEWABLE PARTNER |
| BGH | BUCKEYE GP HOLDINGS LP |
| BGIO.ESC | ESC BGIO LIQUIDATION TRUST |
| BHL.ESC | BLACKROCK DEFINED OPPORTUNIT - ESCROW |
| BIP | BROOKFIELD INFRASTRUCTURE PA |
| BIP PRA | BROOKFIELD INFRASTRUCTURE PARTNERS LP |
| BIP PRB | BROOKFIELD INFRASTRUCTUR |
| BITW | BITWISE 10 CRYPTO INDEX FUND |
| BKEP | BLUEKNIGHT ENERGY PARTNERS L |
| - | SEMGROUP ENERGY PARTNERS LP |
| BKEPP | BLUEKNIGHT ENERGY PARTNERS - SERIES A PREF UNIT |
| BNO | UNITED STATES BRENT OIL FUND |
| BNPC | STREAM S&P DYN GLOBAL COMM |
| BOIL | PROSHARES ULTRA BLOOMBERG NA |
| - | PROSHARES ULT DJ-UBS NAT GAS |
| - | PROSHARES ULTRA BLOOMBERG NA |
| - | PROSHARES ULTRA BLOOMBERG NA |
| - | PROSHARES ULTRA BLOOMBERG NA |
| BPL | BUCKEYE PARTNERS LP |
| BPMP | BP MIDSTREAM PARTNERS LP |
| BPY | BROOKFIELD PROPERTY PARTNERS |
| BPYP.PR.A | NEW LP PREFERRED UNITS CAD |
| BPYPM | NEW LP PREFERRED UNITS CAD |
| BPYPN | BROOKFIELD PROPERTY PART |
| BPYPO | BROOKFIELD PROPERTY PART |
| BPYPP | BROOKFIELD PROPERTY PART |
| BSM | BLACK STONE MINERALS LP |
| BWP | BOARDWALK PIPELINE PARTNERS |
| - | BLACKSTONE GROUP LP/THE |
| CAG PRB | CONAGRA CAP L C: CAG PRB |
| CANE | TEUCRIUM SUGAR FUND |
| CAPL | CROSSAMERICA PARTNERS LP |
| CCAP | CONVERSUS CAPITAL |
| CCLP | CSI COMPRESSCO LP |
| CCR | CONSOL COAL RESOURCES LP |
| - | CYPRESS ENVIRONMENTAL PARTNE |
| - | CONSTELLATION ENERGY PARTNER |
| CEQP | CRESTWOOD EQUITY PARTNERS LP |
| CEQP PR | CRESTWOOD EQUITY PARTNER |
| - | CRESTWOOD EQUITY PARTNERS LP |
| CFD | NUVEEN DIVERSIFIED COMMODITY |
| - | CARLYLE GROUP INC/THE |
| CHC | CHARTERMAC |
| - | CHESAPEAKE MIDSTREAM PARTNER |
| CHKR | CHESAPEAKE GRANITE WASH TRUS |
| CIFC | CIFC LLC |
| CLMT | CALUMET SPECIALTY PRODUCTS |
| - | CENTERLINE HOLDING CO |
| CMD | PROSHARES ULTRASHORT BLOOMBE |
| - | PROSHRE U/S DJ-AIG COMMODITY |
| CMDT | ISHARES COMMODITY OPTIMIZED |
| CMLP | CRESTWOOD MIDSTREAM PARTNERS |
| - | CRESTWOOD MIDSTREAM PARTNERS |
| - | CONE MIDSTREAM PARTNERS LP |
| CNPP | CORNERSTONE PROPANE PARTNERS |
| - | CNX COAL RESOURCES LP |
| CNXM | CNX MIDSTREAM PARTNERS LP |
| CORN | TEUCRIUM CORN FUND |
| CPER | UNITED STATES COPPER INDEX |
| CPNO | COPANO ENERGY LLC-UNITS |
| CPPL | COLUMBIA PIPELINE PARTNERS L |
| CQP | CHENIERE ENERGY PARTNERS LP |
| CROC | PROSHARES ULTRASHORT AUD |
| CRPPE | CROWN PAC PARTNERS L P |
| CRUD | TEUCRIUM CRUDE OIL FUND |
| CSD PRA | CADBURY SCHWEPPES DEL L P |
| CTF | NUVEEN LONG/SHORT COMMODITY |
| CVRR | CVR REFINING LP |
| CWPS | CONWEST PARTNERSHIP LP-UNITS |
| DBA | INVESCO DB AGRICULTURE FUND |
| - | POWERSHARES DB AGRICULTURE F |
| DBB | INVESCO DB BASE METALS FUND |
| - | POWERSHARES DB BASE METALS F |
| DBC | INVESCO DB COMMODITY INDEX T |
| - | POWERSHARES DB COMMODITY IND |
| DBE | INVESCO DB ENERGY FUND |
| - | POWERSHARES DB ENERGY FUND |
| DBO | INVESCO DB OIL FUND |
| - | POWERSHARES DB OIL FUND |
| DBP | INVESCO DB PRECIOUS METALS F |
| - | POWERSHARES DB PREC METALS F |
| DBS | INVESCO DB SILVER FUND |
| - | POWERSHARES DB SILVER FUND |
| DBV | INVESCO DB G10 CURRENCY HARV |
| - | POWERSHARES DB G10 CURR HARV |
| DCP | DCP MIDSTREAM L.P. |
| DCP PRB | DCP MIDSTREAM LP |
| DCP PRC | DCP 7.95 PERP PFD - DCP MIDSTREAM LP |
| DCR | MACROSHARES OIL DOWN TRADEABLE |
| - | CLAYMORE MACROSHARES OIL DOW |
| DEFI | HASHDEX BITCOIN FUTURES ETF |
| DEP | DUNCAN ENERGY PARTNERS LP |
| DGL | INVESCO DB GOLD FUND |
| - | POWERSHARES DB GOLD FUND |
| DKL | DELEK LOGISTICS PARTNERS LP |
| - | DOMINION ENERGY MIDSTREAM PA |
| DMLP | DORCHESTER MINERALS LP |
| DMM | MACROSHARES MAJ MET HOU DOWN |
| DNO | UNITED STATES SHORT OIL FUND |
| DOY | MACROSHARES USD 100 OIL DOWN |
| - | MACROSHARES $100 OIL DOWN |
| DQ PRA | DUQUESNE CAP L P |
| ECSPQ | ENRON CAPITAL RESOURCES 9% CUM RED PFD |
| ECTM | ECA MARCELLUS TRUST I |
| ECTPQ | ENRON CAP LLC |
| EEP | ENBRIDGE ENERGY PARTNERS LP |
| EFSH | 1847 HOLDINGS LLC |
| - | 1847 HOLDINGS LLC |
| EMESQ | EMERGE ENERGY SERVICES LP |
| ENBL | ENABLE MIDSTREAM PARTNERS LP |
| ENGY | CENTRAL ENERGY PARTNERS LP |
| ENLK | ENLINK MIDSTREAM PARTNERS LP |
| ENP | ENCORE ENERGY PARTNERS-LP |
| EPB | EL PASO PIPELINE PARTNERS LP |
| EPD | ENTERPRISE PRODUCTS PARTNERS |
| EPE | ENTERPRISE GP HOLDINGS LP |
| EQGP | EQGP HOLDINGS LP |
| EQM | EQM MIDSTREAM PARTNERS LP |
| EROC | EAGLE ROCK ENERGY PARTNERS |
| ESBA | EMPIRE STATE REALTY OP LP-ES |
| ET | ENERGY TRANSFER LP |
| ET PRC | ENERGY TRANSFER LP |
| ET PRD | ENERGY TRANSFER LP 7.625% PERP PFD |
| ET PRE | ENERGY TRANSFER LP 7.6% PERP PFD U |
| ETP | ENERGY TRANSFER OPERATING LP |
| ETP PRC | ENERGY TRANSFER PARTNERS |
| ETP PRD | ENERGY TRANSFER PARTNERS |
| ETP PRE | ENERGY TRANSFER OPERATNG |
| - | ENERGY TRANSFER PARTNERS LP |
| - | PROSHARES SHORT EURO ETF |
| EUO | PROSHARES ULTRASHORT EURO |
| - | ENVIVA PARTNERS LP |
| EVEPQ | EV ENERGY PARTNERS LP |
| EXLP | ARCHROCK PARTNERS LP |
| FELPQ | FORESIGHT ENERGY LP |
| FGPR | FERRELLGAS PARTNERS-LP |
| FGPRB | FERRELLGAS PARTNERS LP-B |
| FGPRQ | FERRELLGAS PARTNERS-LP |
| - | FORTRESS INVESTMENT GRP-CL A |
| - | MARLIN MIDSTREAM PARTNERS LP |
| FISK | EMPIRE STATE REALTY OP -S250 |
| FOL | FACTORSHARES 2X: OIL-S&P500 |
| FSA | FACTORSHARES 2X: TBD-S&P500 |
| FSE | FACTORSHARES 2X: S&P500-TBD |
| FSG | FACTORSHARES 2X: GOLD-S&P500 |
| FSU | FACTORSHARES 2X: S&P500-USD |
| FTAI | FORTRESS TRANSPORTATION-CL A |
| FTAIN | FORTRESS TRANS & INFRAST |
| FTAIO | FORTRESS TRANS & INFRAST |
| FTAIP | FORTRESS TRANS & INFRAST |
| FUN | CEDAR FAIR -LP |
| FUR.ESC | WINTHROP REALTY TRUST - ESCROW |
| FUTS | PROSHARES MANAGED FUTURES ST |
| GBLI | GLOBAL INDEMNITY GROUP LLC-A |
| - | GREENHAVEN CONTINUOUS CMDTY |
| GCC.USD | WISDOMTREE CONTINUOUS COMMOD |
| GDAY | PROSHARES ULT AUSTRALIAN DOL |
| GDVTZ | GOULD INVESTORS LP |
| GEL | GENESIS ENERGY L.P. |
| GFWQZ | PLM EQUIPMENT GROWTH FD III |
| GLL | PROSHARES ULTRASHORT GOLD |
| - | PROSHARES ULTRASHORT GOLD |
| - | PROSHARES ULTRASHORT GOLD |
| GLP | GLOBAL PARTNERS LP |
| GLP PRA | GLOBAL PARTNERS LP |
| GLP PRB | GLOBAL PARTNERS LP |
| GPP | GREEN PLAINS PARTNERS LP |
| GRM PRA | GRAND MET DEL L P |
| GRP U | GRANITE REAL ESTATE INVESTME |
| GRT.UN | GRANITE REAL ESTATE INVESTME |
| GSG | ISHARES S&P GSCI COMMODITY I |
| GSJK | COMPRESSCO PARTNERS LP |
| GTM | GULFTERRA ENERGY PARTNERS LP |
| GWYGU | GATEWAY GARAGE PARTNERS LLC |
| GYRO | GYRODYNE LLC |
| HCRSQ | HI-CRUSH INC |
| HEP | HOLLY ENERGY PARTNERS LP |
| - | HESS MIDSTREAM PARTNERS LP |
| HLND | HILAND PARTNERS LP |
| HOT.UN | AMERICAN HOTEL INCOME PROPER |
| HPG | HERITAGE PROPANE PRTNRS LP |
| HPGP | HILAND HOLDINGS GP LP |
| HRBGF | HARBOR GLOBAL COMPANY LTD |
| HRY | HALLWOOD RLTY PARTNERS L P |
| HTLLQ | HEARTLAND PARTNERS LP-A |
| - | AMERICAN RESTAURANT PRTNR LP |
| IDIV | METAURUS US EQUITY CUMULATIV |
| IEP | ICAHN ENTERPRISES LP |
| IEP PRCL | ICAHN ENTERPRISES LP |
| IEPRR | ICAHN ENTERPRISES LP-RIGHT |
| IGLPA | INTERSTATE GEN L P |
| JPEP | JP ENERGY PARTNERS LP |
| KFN | KKR FINANCIAL HOLDINGS LLC |
| KFN PRCL | KKR FINANCIAL HOLDINGS |
| - | QUICKSILVER GAS SERVICES LP |
| KKR | KKR & CO (GUERNSEY) LP |
| KKR PRA.O | KKR & CO LP |
| KKR PRB.O | KKR 6 1/2 12/31/49 PFD |
| KMP | KINDER MORGAN ENERGY PRTNRS |
| KOLD | PROSHARES ULTRASHORT BLOOMBE |
| - | PROSHARES ULTRASHORT BLOOMBE |
| - | PROSHARES ULTRASHORT BLOOMBE |
| - | PROSHARES ULTSHRT DJ-UBS NAT |
| KPEQF | KKR & CO |
| KPP | KANEB PIPE LINE PARTNERS L P |
| KSL | KANEB SERVICES LLC |
| KSP | K-SEA TRANSPORTATION PARTNER |
| KWH.UN | CRIUS ENERGY TRUST |
| LAACZ | LAACO LTD-UNITS OF LTD PRTNS |
| LAZ | LAZARD LTD-CL A |
| - | LEHIGH GAS PARTNERS LP |
| - | LIN MEDIA LLC - A |
| LINEQ | LINN ENERGY LLC-UNITS |
| LIW | EAGLE HOSPITALITY TRUST |
| LMRK | LANDMARK INFRASTRUCTURE PART |
| LMRKN | LANDMARK INFRASTRUCTURE PARTNERS LP |
| LMRKO | LANDMARK INFRASTRUCTURE |
| LMRKP | LANDMARK INFRASTRUCTURE |
| LNKE | LINK ENERGY LLC |
| LRE | LRR ENERGY LP |
| MCEP | MID-CON ENERGY PARTNERS LP |
| - | MID-CON ENERGY PARTNERS LP |
| ME PRA | MISSION CAP L P |
| ME PRB | MISSION CAP L P: ME PRB |
| MEMPQ | MEMORIAL PRODUCTION PARTNERS |
| MEP | MIDCOAST ENERGY PARTNERS LP |
| MGG | MAGELLAN MIDSTREAM HOLDINGS |
| MIC.USD | MACQUARIE INFRASTRUCTURE HOL |
| - | MUNICIPAL MORTGAGE & EQUITY |
| MMLP | MARTIN MIDSTREAM PARTNERS LP |
| MMP | MAGELLAN MIDSTREAM PARTNERS |
| MPLX | MPLX LP |
| MUK PRA | MEPC INTL CAP L P |
| MWE | MARKWEST ENERGY PARTNERS LP |
| MYTH | MYT HLDG LLC BE+ |
| NAGS | TEUCRIUM NATURAL GAS FUND |
| NBLX | NOBLE MIDSTREAM PARTNERS LP |
| NEN | NEW ENGLAND REALTY ASSOC-LP |
| NGL | NGL ENERGY PARTNERS LP |
| NGL PRB | NGL 9 PERP PFD |
| NGL PRC | NGL ENERGY PARTNERS LP |
| NGLS | TARGA RESOURCES PARTNERS LP |
| NGLS PRA | TARGA RESOURCES PARTNERS |
| NHL | NEWHALL LAND & FARMING CO |
| NKA | NISKA GAS STORAGE PARTNERS-U |
| NLP | NTS REALTY HOLDINGS LP |
| - | ML MACADAMIA ORCHARDS LP-UT |
| NNUTU | HAWAIIAN MACADAMIA NUT ORCHA |
| - | ROYAL HAWAIIAN ORCHARDS LP |
| - | INERGY MIDSTREAM LP |
| NRGP | INERGY HOLDINGS LP |
| - | INERGY LP |
| NRP | NATURAL RESOURCE PARTNERS LP |
| - | NATURAL RESOURCE PARTNERS LP |
| NS | NUSTAR ENERGY LP |
| NS PRA | NSUS 8 1/2 12/31/49 |
| NS PRB | NSUS 7 5/8 PERP PFD |
| NS PRC | NUSTAR ENERGY LP |
| - | NUSTAR GP HOLDINGS LLC |
| NSLPQ | NEW SOURCE ENERGY PARTNERS L |
| NSP | NATURAL RESOURCE PARTNERS LP |
| NSP | NATURAL RESOURCE PARTNERS LP -PARTNERSHIP UNITS |
| NTI | NORTHERN TIER ENERGY LP |
| NUSPQ | NEW SOURCE ENG PARTNERS LP 11%SR A |
| NYRT.ESC | NEW YORK REIT INC - ESCROW |
| OAK | OAKTREE CAPITAL GROUP LLC |
| OAK PRA | OAKTREE CAPITAL GRP LLC |
| OAK PRB | OAKTREE CAPITAL GRP LLC |
| OCIP | OCI PARTNERS LP |
| - | OCI RESOURCES LP |
| ODBU | UNITED HAMPSHIRE US REIT |
| OGCP | EMPIRE STATE REALTY OP-S60 |
| - | PROSHARES ULTRAPRO 3X SHORT |
| - | PROSHARES ULTRAPRO 3X SHORT |
| OILT | OILTANKING PARTNERS LP |
| - | PROSHARES ULTRAPRO 3X CRUDE |
| OKCMZ | OAKTREE CAP GROUP-UTS CL A |
| OKS | ONEOK PARTNERS LP |
| OMP | OASIS MIDSTREAM PARTNERS LP |
| OSP | OSG AMERICA LP |
| OXF | OXFORD RESOURCE PARTNERS LP |
| OXMU | PRIME US REIT |
| OZ | BELPOINTE PREP LLC |
| - | OCH-ZIFF CAPITAL MANAGEMEN-A |
| PAA | PLAINS ALL AMER PIPELINE LP |
| PBFX | PBF LOGISTICS LP |
| PDH | PETROLOGISTICS LP |
| - | SANDRIDGE PERMIAN TRUST |
| PFDM | PFD MYT HLDG CO BE+ |
| - | PENGROWTH ENERGY TRUST-A |
| PLP | PHOSPHATE RESOURCE PRTNRS L.P. |
| PNG | PAA NATURAL GAS STORAGE LP |
| POPE | POPE RESOURCES |
| PPX | PACIFIC ENERGY PARTNERS LP |
| PSE | PIONEER SOUTHWEST ENERGY PAR |
| PSXP | PHILLIPS 66 PARTNERS LP |
| PTXP | PENNTEX MIDSTREAM PARTNERS L |
| - | PENN VIRGINIA GP HOLDINGS LP |
| PVR | PVR PARTNERS LP |
| - | PENN VIRGINIA RESOURCE PARTN |
| - | QUEST ENERGY PARTNERS LP |
| QEPM | QEP MIDSTREAM PARTNERS LP |
| QRE | QR ENERGY LP |
| QSP.U | RESTAURANT BRANDS EXCHANGE UNITS |
| QSP.UN | RESTAURANT BRANDS-EXCH UNITS |
| RGP | REGENCY ENERGY PARTNERS LP |
| - | RHINO RESOURCE PARTNERS LP |
| - | RHINO RESOURCE PARTNERS LP |
| RISE | SIT RISING RATE ETF |
| RMP | RICE MIDSTREAM PARTNERS LP |
| RNF | RENTECH NITROGEN PARTNERS LP |
| RRMS | ROSE ROCK MIDSTREAM LP |
| RSTRF | RESTAURANT BRANDS-EXCH UNITS |
| RTW | RTW VENTURE FUND LTD |
| RUF.U | PURE MULTI-FAMILY REIT LP |
| RUF.UN | PURE MULTI-FAMILY REIT LP |
| RUF.UN | PURE MULTI-FAMILY REIT LP |
| - | RIO VISTA ENERGY PARTNERS LP |
| SCO | PROSHARES ULTRASHORT BLOOMBE |
| - | PROSHARES ULTRASHORT BLOOMBE |
| - | PROSHARES ULTRASHORT BLOOMBE |
| - | PROSHRE U/S DJ-AIG CRUDE OIL |
| SDRMU | SANDRIDGE MISSISSIPPIAN TRUS |
| SDTTU | SANDRIDGE MISSISSIPPIAN TRUS |
| SEP | SPECTRA ENERGY PARTNERS LP |
| SGH | STAR GAS PTNRS,LP SR SB UTS |
| - | SEANERGY MARTIME HOLDINGS CORP |
| SHLX | SHELL MIDSTREAM PARTNERS LP |
| SIRE | SISECAM RESOURCES LP |
| SMLP | SUMMIT MIDSTREAM PARTNERS LP |
| - | SUMMIT MIDSTREAM PARTNERS LP |
| SNMP | EVOLVE TRANSITION INFRASTRUC |
| - | SANCHEZ MIDSTREAM PARTNERS L |
| SOYB | TEUCRIUM SOYBEAN FUND |
| SPH | SUBURBAN PROPANE PARTNERS LP |
| SPKX | CONVXTY SHS 1X SPIKES FUTUR |
| SPKY | CONVXTY SHS DAILY 1.5X SP FU |
| SPLP | STEEL PARTNERS HOLDINGS LP |
| SPLP PRA | STEEL PARTNERS HOLDINGS LP |
| SPLP PRT | STEEL PARTNERS HLDS LP |
| - | SANCHEZ PRODUCTION PARTNERS |
| - | SANCHEZ PRODUCTION PARTNERS |
| SRG U | SEANERGY MARITIME CORP-UNITS |
| SRLP | SPRAGUE RESOURCES LP |
| - | STONEMOR PARTNERS LP |
| SUN | SUNOCO LP |
| - | SUSSER PETROLEUM PARTNERS LP |
| SVIX | -1X SHORT VIX FUTURES ETF |
| SVXY | PROSHARES SHORT VIX ST FUTUR |
| - | PROSHARES SHORT VIX ST FUTUR |
| SXCP | SUNCOKE ENERGY PARTNERS LP |
| SXEEQ | SOUTHCROSS ENERGY PARTNERS L |
| - | SUNOCO LOGISTICS PARTNERS L.P |
| TAGS | TEUCRIUM AGRICULTURAL FUND |
| TCGP | CG 5 7/8 PERP PFD |
| TCP | TC PIPELINES LP |
| TEP | TALLGRASS ENERGY PARTNERS LP |
| - | TESORO LOGISTICS LP |
| TLP | TRANSMONTAIGNE PARTNERS LP |
| TNH | TERRA NITROGEN COMPANY LP |
| TONS | WISDOMTREE COAL FUND |
| - | GREENHAVEN COAL FUND |
| TPP | TEPPCO PARTNERS LP |
| UAN | CVR PARTNERS LP |
| - | CVR PARTNERS LP |
| UCD | PROSHARES ULTRA BLOOMBERG CO |
| - | PROSHARES ULTRA BLOOMBERG CO |
| UCLP | UNIVERSAL COMPRESSION PARTNE |
| UCO | PROSHARES ULTRA BLOOMBERG CR |
| - | PROSHARES ULTRA BLOOMBERG CR |
| - | PROSHARES ULTRA BLOOMBERG CR |
| - | PROSHARES ULTRA BLOOMBERG CR |
| - | PROSHARES ULTRA DJ-UBS CRUDE OIL |
| UCR | MACROSHARES OIL UP TRADEABLE T |
| - | CLAYMORE MACROSHARES OIL UP |
| UDN | INVESCO DB US DOLLAR INDEX B |
| - | POWERSHARES DB US DOL IND BE |
| UGA | UNITED STATES GAS FUND LP |
| UGL | PROSHARES ULTRA GOLD |
| UHN | UNITED STATES DIESEL-HEATING |
| - | UNITED STATES HEATING OIL LP |
| ULE | PROSHARES ULTRA EURO |
| UMM | MACROSHARES MAJ MET HOU UP |
| UNG | US NATURAL GAS FUND LP |
| - | US NATURAL GAS FUND LP |
| - | US NATURAL GAS FUND LP |
| - | US NATURAL GAS FUND LP |
| UNL | UNITED STATES 12 MONTH NATUR |
| UOY | MACROSHARES USD 100 OIL UP |
| - | MACROSHARES $100 OIL UP |
| USAC | USA COMPRESSION PARTNERS LP |
| USAG | UNITED STATES AGRICULTURE IN |
| USCI | UNITED STATES COMMODITY INDE |
| USDP | USD PARTNERS LP |
| USL | UNITED STATES 12 MONTH OIL |
| USMI | UNITED STATES METALS INDEX F |
| USO | UNITED STATES OIL FUND LP |
| - | UNITED STATES OIL FUND LP |
| USOD | UNITED STATES 3X SHORT OIL F |
| - | UNITED STATES 3X SHORT OIL F |
| USOU | UNITED STATES 3X OIL FUND |
| USSPQ | US SHIPPING PARTNERS LP |
| UUP | INVESCO DB US DOLLAR INDEX B |
| - | POWERSHARES DB US DOL IND BU |
| UVIX | 2X LONG VIX FUTURES ETF |
| UVXY | PROSHARES ULTRA VIX ST FUTUR |
| - | PROSHARES ULTRA VIX ST FUTUR |
| - | PROSHARES ULTRA VIX ST FUTUR |
| - | PROSHARES ULTRA VIX ST FUTUR |
| - | PROSHARES ULTRA VIX ST FUTUR |
| - | PROSHARES ULTRA VIX ST FUTUR |
| - | PROSHARES ULTRA VIX ST FUTUR |
| - | PROSHARES ULTRA VIX ST FUTUR |
| - | PROSHARES ULTRA VIX ST FUTUR |
| - | PROSHARES ULTRA VIX ST FUTUR |
| - | PROSHARES ULTRA VIX ST FUTUR |
| VEH | VALERO GP HOLDINGS LLC |
| VIXM | PROSHARES VIX MID-TERM FUT |
| - | PROSHARES VIX MID-TERM FUT |
| VIXY | PROSHARES VIX SHORT-TERM FUT |
| - | PROSHARES VIX SHORT-TERM FUT |
| - | PROSHARES VIX SHORT-TERM FUT |
| - | PROSHARES VIX SHORT-TERM FUT |
| - | PROSHARES VIX SHORT-TERM FUT |
| - | PROSHARES VIX SHORT-TERM FUT |
| VLI | VALERO LP |
| VLP | VALERO ENERGY PARTNERS LP |
| VNGBQ | VANGUARD NATURAL RESOURCES LLC RED |
| VNRAQ | VANGUARD NATURAL RESOU |
| VNRCQ | VANGUARD NATURAL RESOU |
| VNRSQ | VANGUARD NATURAL RESOURCES |
| VTDRF | VANTAGE DRILLING INTERNATION |
| WEAT | TEUCRIUM WHEAT FUND |
| WEIX | DYNAMIC SHORT SHORT |
| WES | WESTERN MIDSTREAM PARTNERS L |
| - | WESTERN GAS PARTNERS LP |
| - | WESTERN GAS EQUITY PARTNERS |
| WLKP | WESTLAKE CHEMICAL PARTNERS L |
| WMLPQ | WESTMORELAND RESOURCE PARTNE |
| WMZ | WILLIAMS PIPELINE PARTNERS L |
| WNRL | WESTERN REFINING LOGISTICS L |
| - | WP CAREY & CO LLC |
| WPG | WASHINGTON PG INC UNRESTRICTED SHARES |
| WPT | WORLD POINT TERMINALS LP |
| WPZ | WILLIAMS PARTNERS LP |
| WPZ.USD | WILLIAMS PARTNERS LP |
| - | METAURUS US EQUITY EX DIVIDE |
| - | CROSSTEX ENERGY LP |
| XXFPL | FFP PARTNERS -LP-CL A |
| XXMUT | AMERN RESTAURANT PARTNERS |
| - | AMERICAN RESTAURANT PRTNR LP |
| YCL | PROSHARES ULTRA YEN |
| - | PROSHARES ULTRA YEN |
| YCS | PROSHARES ULTRASHORT YEN |
| - | PROSHARES ULTRASHORT YEN |
| ZSL | PROSHARES ULTRASHORT SILVER |
| - | PROSHARES ULTRASHORT SILVER |
| - | PROSHARES ULTRASHORT SILVER |
| - | PROSHARES ULTRASHORT SILVER |
| - | PROSHARES ULTRASHORT SILVER |