United States

Net investment income tax

Grouping activities may benefit private equity fund principles


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Many private equity funds earn the type of income that would at first glance be subject to the 3.8-pecent tax on net investment income; however, income from trades or businesses held by the fund may escape the tax, as many other types of income which inure to the principals or managers of a fund. This article will explore how the net investment income tax may apply to private equity funds and any courses of action that may be available to help minimize the tax.


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