I am sorry! I used to have FGP in IRA's but now keep a few shares in a regular account, where I can actually claim the losses. In march a K form is sent out from that you will be guided through the legaleeze of just what is owed to unkee sam....FGP is still a moderate risk but all MLP are that way. Stay away if you can not afford to lose it all! A good warning sign is an unstainable div. and continued purchases of smaller companies adding debt by heavy borrowing and selling more stock! CEO's are notorious for coloring the truth to line their pockets.