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https://www.nasdaq.com/articles/tc-energy-trp-gets-approval-to-acquire-tc-pipelines-for-%241.68b-2021-03-02
TC Energy Corporation TRP has been granted the approval for the previously announced acquisition of TC PipeLines, LP TCP from the latter’s unitholders in a $1.68-billion all-stock deal.
https://www.tcpipelineslp.com/
Merger with TC Energy effective March 3, 2021 . On March 3, 2021, TC PipeLines, LP completed its previously announced merger with TC Energy.. A wholly owned subsidiary of TC Energy has acquire d all outstanding common units of TC PipeLines, LP (TCP), (excluding certain common units already owned by TC Energy or its affiliates) and TCP has become an indirect, wholly owned subsidiary of TC Energy.
https://www.sec.gov/Archives/edgar/data/1075607/000107560719000002/partnershipagreement.htm
FOURTH AMENDED AND RESTATED AGREEMENT OF LIMITED PARTNERSHIP OF TC PIPELINES, LP. THIS FOURTH AMENDED AND RESTATED AGREEMENT OF LIMITED PARTNERSHIP OF TC PIPELINES, LP dated as of December 31, 2018, is entered into by and among TC PipeLines GP, Inc., a Delaware corporation, as the General Partner, and other Persons who are or who become Partners in the …
https://boereport.com/2021/11/05/tc-energy-reports-strong-results-while-progressing-numerous-growth-initiatives/
CALGARY, Alberta – TC Energy Corporation (TSX, NYSE: TRP) (TC Energy or the Company) today announced net income attributable to common shares for third quarter 2021 of $779 million or $0.80 per share compared to net income of $904 million or $0.96 per share for the same period in 2020.Comparable earnings for third quarter 2021 were $1.0 billion or $0.99 per common share …
https://www.mmmlaw.com/media/llcs-passive-activity-losses-and-section-1411/
The “Limited Partner” Presumption. However, if a taxpayer holds an “interest in a limited partnership as a limited partner,” § 469(h)(2) presumes the taxpayer did not materially participate in the activity of the partnership. Thus, the activity is a per se passive activity. I.R.C. § 469(h)(2) (“Except as provided in regulations, no ...
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