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How New IRC 1061 Impacts Carried Interests
  • Frost Brown Todd LLC
  • USA
  • February 26 2018

During the past decade, the White House, Congress and the IRS have threatened on numerous occasions to reduce or eliminate the tax benefits of carried

Tax Reform: The Impact on Real Estate - Carried Interest
  • Akerman LLP
  • USA
  • February 8 2018

New Code Section 1061 partly cuts back the favorable treatment of carried interest profits in a manner quite differently than prior proposals

Taxation of Carried Interests
  • Shearman & Sterling LLP
  • USA
  • February 2 2018

On December 9 the House of Representatives passed the Tax Extenders Act of 2009 that would, among other things, tax carried interests at the rates

Carried Interests: Survived the Tax Act But Angered States Seek Their Own Solution
  • Jenner & Block LLP
  • USA
  • January 31 2018

Carried interests survived the 2017 Tax Cuts and Jobs Act (Tax Act) and the longer three-year hold time seems a small price to pay for continuing the

Tax Reform and Investment Management: Initial Observations
  • K&L Gates
  • USA
  • December 29 2017

On December 22, 2017, President Trump signed the Tax Cuts and Jobs Act (the "Act"). While the Act will impact many types of taxpayers, some of the

Emerging Private Fund Manager Guide for Raising Institutional Investor Capital
  • Foley & Lardner LLP
  • USA
  • November 7 2017

Public and private pension plans, endowments, Hedge Funds and other institutional investors are investing trillions of dollars annually with

Presentation and Portability of Investment Adviser Performance
  • Foley & Lardner LLP
  • USA
  • November 7 2017

An investment adviser’s investment track record is an important resource when raising capital from prospective investors. However, investment advisers

Italy Addresses "Carried Interest" Tax Treatment
  • Jones Day
  • Italy
  • June 16 2017

The Italian government has enacted Law Decree No. 50 ("Decree 50"), providing a set of new tax measures aimed at, among other things, attracting

Carried Interest Legislation Introduced in Congress
  • Venable LLP
  • USA
  • May 19 2017

Few tax proposals garnered as much bipartisan support during the 2016 presidential campaigns as did "carried interest." Both President Trump and

The new Italian tax regime applicable to carried interest
  • Nctm Studio Legale
  • Italy
  • May 16 2017

On April 24th, 2017, the Italian Government enacted the Law Decree n. 502017 that introduces a new tax regime applicable to “carried interest”, i.e