not advisable to hold MLP's in an IRA or similar retirement vehicles. Eroc is a solid energy MLP and should weather this storm very well. The better way to own EROC is through KED which is appropriate for an IRA and holds approx. a 14% position in EROC. KED is up strong today. You might want to take a smalll position and avg. down should the XMAS rally end next week and reverse the 2-day gain.
I have been told that you can receive up to $1,000 from MLP's inside and IRA with tax consequences but will still have to file a K-1. Check with you tax advisor.