Have never seen this discussed
What do you see as the down side of holding KMP in a Roth
any challenging tax issues
i have concluded none
and have assessed that if you hold and dividend reinvest
would be an excellent thing and never have to report income ever
either as return of capital or eventually even as excess return
understand income deferral on such initial capital position
when held outside a Roth until elimination of entire or pro rata
initial position
as always your insight is appreciated