I agree with holding. Right now you need to then die in the next few years so the basis is stepped up.
Just downoaded my K-1. Interesting that there was $1.07/unit in UBTI. The other MLPs that Icould download today all had negative UBTI. Using this a holding of 940 units would create a tax liability in an IRA for a MMP holder. I understand UBTI will vary from partner to partner, but am suprised that a position of under $30K would create a tax liability.
PS- Not suggesting an early demise, rather a long and profitable life. My father is 93 and still working daily.