"I made an error of inductive logic myself when discussing MLPs in Roth accounts. In my experience, spanning nearly 40 years and 20 or 25 MLPs, I’ve never had a client hit the upper limit of $1000 of Unrelated Business Taxable Income (UBTI). But we all need to know that it “could” happen. Having discussed it this week with 2 CPAs and 3 MLPs, I can report that all that will happen is your CPA or tax prep software will advise that you need to pay taxes on the amount received if you exceed $1000 in UBTI in any given year. The reader who said they had read that if you made over a $1000 a year in UBTI, “you could lose the Roth IRA status and have to pay taxes on your whole account!” was misinformed by someone masquerading as knowledgeable. Your Roth is secure. "