Let us try some facts on the UBTI/IRA issue
#1 - I can find no instance where anyone has ever been charged by the IRS for UBTI on the sale of a MLP inside an IRA. There is no mechanism TODAY to flag this as an issue. I do expect it will change in the future. Have spoken to brokers and IRS people - nothing as of today - but they are looking for $$ and the Seeking Alpha article is technically correct.
#2 - All $$ withdrawn from an IRA is ordinary income. The tax deferral of distributions from MLPs inside an IRA is lost and any profits are all ordinary income.
#3 - We all can give situations where there would be a large recapture potentially due on UBTI and many others where there would be none. I agree that most MLPs have negative UBTI, but some do have positive. Best to avoid a possible time bomb. Several hundred share of PAA generates a lot of UBTI outside an IRA
#4 - The solution inside an IRA is simple - you can periodically sell your MLPs inside your IRA and then buy it back - preferably sell in December and buy in Jan - this wil reset the basis. Thus there is no long term build up of UBTI.