i talked to my broker that I trade with for my Roth IRA. He just said that if UBTI is higher than 1k dollars that k-1 forms need to be mailed to them and they in turn will fill out the proper paperwork and take out whatever they need to in taxes.
Brokers don't know beans. The only disadvantage of having MLPs in an IRA is that most distributions have and will likely be "Return of Capital" and wouldn't be taxable in a nonIRA. Within an IRA, you are actually taxed more because distributions would be taxed as ordinary income when withdrawn from the IRA. This is a discussion that goes on "ad nauseum" and just shows how capable humans are dumbing down.