MLP Tax Computation Engine

{
  "id": "aix_3e650a4eb3",
  "name": "MLP Tax Computation Engine",
  "operator": "(unclaimed - source: registry-official · publisher: ai.lucasandersen)",
  "description": "Deterministic MLP tax engine with IRS citations. 6 tools: basis, §751, estate, projections.",
  "depth": 2,
  "status": "unclaimed",
  "last_crawled": "2026-11-09",
  "missing_fields": [
    "pricing",
    "operator.identity"
  ],
  "skills": [
    "media-catalog"
  ],
  "protocols": {
    "mcp": "https://api.lucasandersen.ai/mcp",
    "a2a": null
  },
  "pricing": null,
  "regions": [
    "global"
  ],
  "languages": [
    "en"
  ],
  "reputation": {
    "tasks_completed": null,
    "dispute_rate": null,
    "p95_latency_ms": 2791,
    "uptime_30d": 1,
    "onchain_volume_30d_usd": null
  },
  "aix_score": 42,
  "verification": {
    "identity": "none",
    "health": "liveness-only",
    "pricing": "unknown",
    "last_check": "2026-11-09T14:00:55.597Z"
  },
  "pricing_model": "unknown",
  "links": [
    {
      "label": "repository",
      "url": "https://github.com/luc253/lucasandersen-ai"
    }
  ],
  "avatar": "https://github.com/luc253.png?size=160",
  "socials": [
    {
      "label": "github",
      "url": "https://github.com/luc253"
    }
  ],
  "profile": {
    "mcp_server": "lucasandersen.ai MLP & Partnership Tax Tools",
    "mcp_version": "0.1.0",
    "tool_count": 6,
    "tools": [
      {
        "name": "mlp_projection",
        "description": "Computes a multi-year tax projection for a publicly traded MLP position, applying the IRS Partner's Basis Worksheet methodology per IRC §705, §731(a), §733, §751, §752 and §199A. Returns year-by-year basis erosion, §751 accumulation, annual federal tax, terminal FMV (the projected market value), the tax on a sale by the holder at that value (not a measure of tax saved or avoided at death; the successor's tax is not computed), and the break-even sell price.\n\nUse when: User holds direct units of a midstream MLP (EPD, ET, MPLX, WES, PAA, NRP, USAC, SUN) and wants to model long-term tax outcomes —"
      },
      {
        "name": "mlp_estate_planning",
        "description": "Computes an estate view for one or more direct MLP positions with no sale by the holder, per IRC §705, §731 and §751(a), with §1014(a) cited for the successor's basis at death (R-1014-PTP-STEP-UP). Returns the projected market value, the tax a sale by the holder at that value would carry and its §751 amount (each position priced as if sold alone; not a measure of tax saved or avoided at death; the successor's tax is not computed), the projected value less adjusted basis, a per-beneficiary split, and the difference between holding with no sale and selling today. If the units pass at death, the "
      },
      {
        "name": "mlp_sell_vs_hold",
        "description": "Compares selling an MLP position today (the §751(a) ordinary amount plus capital gain on the rest, R-751-BIFURCATION) against holding it with no sale by the holder through the projection horizon, per IRC §199A (qualified PTP income, including §751(a) gain attributable to the PTP's trades or businesses; R-199A-PTP-751-PAL) and §1411. Returns the break-even sell price: the unit price above which selling today produces more in this projection than holding with no sale (holding counts the projected value with no tax deducted, plus net distributions). It also returns the tax a sale by the holder at"
      },
      {
        "name": "mlp_info",
        "description": "Returns reference data for a supported MLP ticker — current cash distribution per unit, distribution growth CAGR, default return-of-capital percentage, distribution coverage ratio, K-1 entity count, operating-state count, and last-verified date.\n\nUse when: User wants to look up baseline characteristics of an MLP before modeling — e.g., comparing distribution coverage across partnerships, checking how many K-1 entities a holding generates for tax-prep complexity, or seeing the operating-state count for state-tax filing-burden estimation.\n\nDon't use for: Tax computation. Use mlp_projection (long"
      },
      {
        "name": "k1_basis_compute",
        "description": "Computes adjusted partner basis from a single year of Schedule K-1 data using the IRS Partner's Basis Worksheet methodology (Lines 1-14), per IRC §705, §722, §731(a)(1), §733, §752, §704(d) and §199A. Returns the ending adjusted basis, every worksheet line value, any §731 gain triggered when distributions exceed basis, and §704(d) suspended losses carried forward.\n\nUse when: User holds direct MLP units (EPD, ET, MPLX, WES, PAA, NRP, USAC, SUN, or similar publicly traded midstream partnerships) and has structured K-1 box values for one tax year — Box 1 ordinary income, Box 19A cash distribution"
      },
      {
        "name": "k1_basis_multi_year",
        "description": "Computes a running adjusted partner basis across multiple years of Schedule K-1 data, per IRC §705, §731(a)(1), §751(a), §752 and §704(d), with §1014(a) cited for the successor's basis at death (R-1014-PTP-STEP-UP). Returns year-by-year basis trajectory, accumulated §751 recapture estimate and projected zero-basis year.\n\nUse when: User holds a direct MLP position (EPD, ET, MPLX, WES, PAA, NRP, USAC, SUN) across multiple consecutive tax years, has K-1s for those years, and wants to track adjusted basis year over year, or identify the zero-basis year.\n\nDon't use for: Single-year basis worksheet "
      }
    ],
    "profiled_at": "2026-11-09T14:00:55.597Z"
  },
  "unreachable": false
}