United States

Net investment income tax

Grouping activities may benefit private equity fund principles

INSIGHT ARTICLE

Download Article

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.

AUTHORS



Newsletters

Investment Industry Insights
The quarterly newsletter follows developments in accounting and finance and places them in the context of current events and changes in economic and marketplace trends.


Financial Institution Insights
delivers news and information critical to community banking professionals. The bi-monthly newsletter tackles issues ranging from IT security to regulatory compliance to operational improvement.


Compliance News
Compliance news for the banking and investment industry. Gain insights about the latest compliance news and how it will affect your business.


How can we help you??

To discuss how our team can help your business, contact us by phone 800.274.3978 or



Events / Webcasts