Attached is a summary of qualifying income as it relates to MLPs prepared by V&E.

Jessica
-----Original Message-----
From: Jeffers, John F. [mailto:jjeffers@velaw.com]
Sent: Monday, July 16, 2001 9:15 AM
To: Uhl, Jessica
Subject: MLP Article


Jessica:

Attached is an article written by Barry Miller, a partner here, on MLPs.  It
focuses particularly on qualifying income.  Please let me know if you need
other articles and I will look around.  Thanks.

John F. Jeffers
Vinson & Elkins LLP
(713) 758-1920
(713) 615-5636 fax
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 <<602037_1.WPD>>