Indiana Code Title 23. Business and Other Associations § 23-18.1-5-2

Sec. 2. (a) Assets associated with a series may be held directly or indirectly, including in the name of the series, in the name of the master limited liability company, through a nominee, or otherwise.

(b) Records maintained for a series that reasonably identify its assets, including by:

is considered to account for the assets associated with the series separately from the other assets of the master limited liability company or any other series of the master limited liability company.