Yes, it is an LP so it has all the pass through profit and tax implications along with dilution for new issues.
However, if there are a LOT of Baby Boomers and it could be a serious high cash yielder in a dividend portfolio.
If you're EW savvy, I believe there's an on the daily setting up a short at 25.51 and then into a long at 20.60 with potential for serious cash yield farming for a substantial period of time of over 3 years. Maybe indefinetely depending on how the market unfolds.
Will post a weekly chart in comments also.