There are no tax issues that YOU NEED be aware of or concerned about at this time. I say this because I assume if you ask questions here about your investment or possible investment, that you likely don't have enough money going into it to have to worry. (A few hundred to maybe 1000 shares?)
The article referenced about UBTI is garbage, as the comments to it essentially say. In my opinion, the correct information is that if someone's total line v of all their partnership k-1's held in their ira (assuming you have them all in only one ira)--- and K-1's you do get with lp's even though they're in an IRA --- is over $1000, your ira will have to pay taxes on that amount. That amount "ubti" is based on "INCOME" which is going to be much different and almost always much much less than the quarterly DISTRIBUTIONS that you receive. Sometimes to often, I've found that such "income" is a negative number. So bottom line, you can be aware of UBTI, you likely can ignore it though, and when you get your k-1's from lp's in your ira, just toss them. (Big-time investors may be in a different situation.) All this based on my experience, and I'm no tax expert.