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Hi from just answer. I'm PDtax, and can shed some light on what this is.
The oil pension term is another way to describe mate limited partnership (MLP) units. The payout and depletion offset combine fir a once attractive payment steam. With current oil prices, these will not pay out much now, but might when oil prices rebound.
Thanks for asking at just answer. Positive feedback is appreciated. I'm PDtax.