Additionally, Atlas Resource Partners, L.P. is a leading sponsor for tax-advantaged direct natural gas & oil investment partnerships in the United States, a business which it has operated for over 40 years through several Atlas entities. Atlas Energy, L.P. (ATLS) owns all of the general partner Class A units of Atlas Resource Partners, LP, and incentive distribution rights and an approximate 28% limited partner interest in its upstream oil & gas subsidiary, Atlas Resource Partners, L.P. Additionally, Atlas Energy owns and operates the general partner of its midstream oil & gas subsidiary, Atlas Pipeline Partners, L.P. (APL) through all of the general partner interest, all the incentive distribution rights and an approximate 6% limited partner interest. Atlas Energy owns 100% of the general partnership of both companies (read this as controlling interest), the master limited partnership are the investments to fund the operations.