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": "2026-09-24",
  "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": 665,
    "uptime_30d": 1,
    "onchain_volume_30d_usd": null
  },
  "aix_score": 65,
  "verification": {
    "identity": "none",
    "health": "probe/24h",
    "pricing": "unknown",
    "last_check": "2026-09-24T20:01:25.155Z"
  },
  "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 (Lines 1-14) per IRC §705 (basis computation), §731(a) (distributions exceeding basis), §733 (basis reduction), §751 (hot asset recapture), §752 (liability allocation), §1014 (stepped-up basis at death), and §199A (QBI deduction). Returns year-by-year basis erosion, §751 accumulation, annual federal tax, terminal FMV, §1014 step-up value at death, and the break-even sell price.\n\nUse when: User holds direct units of a midstream MLP (EPD, ET, MPLX, WES, PAA, NRP, USAC, "
      },
      {
        "name": "mlp_estate_planning",
        "description": "Computes §1014 stepped-up basis and estate-planning analysis for one or more direct MLP positions held until death, per IRC §1014(a) (basis at death), §1014(b)(6) (community-property double step-up), §751(a) (ordinary recapture eliminated at death), §731 (distributions), and §705 (basis). Returns total deferred federal tax eliminated, §751 ordinary recapture eliminated, per-beneficiary inheritance split, community-property double-step-up amount when applicable, and the dollar advantage of holding to death versus selling today.\n\nUse when: User has one or more direct MLP positions (EPD, ET, MPLX"
      },
      {
        "name": "mlp_sell_vs_hold",
        "description": "Compares selling an MLP position today (triggering §751(a) hot-asset ordinary recapture plus §731(a)(1) long-term capital gain) against holding the position until death (where §1014(a) step-up eliminates all deferred federal tax including §751 recapture), per IRC §1(h) (LTCG rates), §199A (QBI deduction on §751 ordinary), and §1411 (NIIT). Returns the break-even sell price — the unit price above which selling today produces more after-tax wealth than holding through inheritance.\n\nUse when: User holds a direct MLP position (EPD, ET, MPLX, WES, PAA, NRP, USAC, SUN), is approaching a sell decisio"
      },
      {
        "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 (basis computation), §722 (initial basis), §731(a)(1) (gain on distribution exceeding basis), §733 (basis reduction), §752 (liability share allocation), §704(d) (loss limitation and suspended-loss carryforward), and §199A (QBI deduction). 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,"
      },
      {
        "name": "k1_basis_multi_year",
        "description": "Computes a running adjusted partner basis across multiple years of Schedule K-1 data, per IRC §705 (basis computation), §731(a)(1) (gain on distributions exceeding basis), §751(a) (accumulated ordinary recapture), §752 (liability share allocation across years), §704(d) (suspended-loss carryforward), and §1014(a) (step-up if death today). Returns year-by-year basis trajectory, accumulated §751 recapture estimate, projected zero-basis year, §1014 step-up value if death today, and the broker-basis gap — the dollar amount by which a typical 1099-B understates true IRS-adjusted basis.\n\nUse when: Us"
      }
    ],
    "profiled_at": "2026-09-24T20:01:25.155Z"
  },
  "unreachable": false
}