MLP's are often recommended for taxable instead of qualified retirement accounts to take advantage of the MLP tax structure.
Here is a case where it may be better to have held WPZ in a retirement account.
TheMoneyMadam
Williams deal means higher taxes, lower income for some investors http://seekingalpha.com/currents/post/2522066?source=ansh-d $WMB, $WPZ, $KMI
