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Treasury Releases Final Carried Interest Regulations

USA - January 11 2021 Section 1061 of the Internal Revenue Code was enacted as part of the 2017 Tax Cuts and JOBS Act to create greater parity between the tax treatment of…

Colin S. Kelly, David I. Shapiro, Libin Zhang, Michelle Gold.

Treasury Releases Carried Interest Guidance

USA - August 3 2020 On July 31, 2020, the U.S. Treasury Department and the IRS released long-awaited proposed regulations on the three-year carried interest holding…

Colin S. Kelly, David I. Shapiro, Michelle Gold.