Ideas & Insights

Investment partnerships face a complex landscape when it comes to tax compliance. The solution lies in partnership tax technology.

Bill would treat carried interest as ordinary income and subject to it to self-employment tax, regardless of the holding period.

Effective Jan. 1, 2021, the long-standing terminating business gain exclusion for unincorporated business tax purposes is eliminated.

Management fees paid to shareholders not made purely for services and unreasonable in amount are not deductible under section 162.

While 2021 may turn into a feeding frenzy for private equity, longer-term investors can remain as selective as they’ve always been.

LB&I’s compliance campaign focuses on taxpayer reporting of purchase price allocations in taxable asset acquisitions.

Join RSM professionals as they discuss the latest regulations for exempt organizations when separately computing unrelated business income.

Businesses with San Francisco activity should be prepared to understand a number of recent changes and updates to city tax law.

In this short video, we bring you up to date on the final carried interest regulations and give guidance on actions fund managers may take.

RSM’s Jason Kuruvilla provides insights on portfolio management, smart investing and what the impact of COVID-19 means for the future.

In line with decades of case law and rulings, IRS ruling looks to benefits and burdens of ownership to determine tax ownership.

Collaborative investing: Partnering with other families, PE and independent sponsors. Watch as four family office leaders share insights.

Treasury and the IRS release final guidance to exempt organizations for separately computing UBTI under section 512(a)(6).

Final section 864(c)(8) regulations clarify rules for foreign partners with ECI from transfers of partnership interests.

Misconceptions about the federal research and development tax credit leave many companies paying more tax than required.

RSM is pleased to offer a three-part webcast series exploring how family offices can take a holistic approach to technology ecosystems.

IRS releases a statement announcing that the application period for the CAP program is now open to qualifying corporations for 2021.

This webcast will discuss carried interest regulations and what the proposed rules mean for investment fund managers.

Proposed carried interest regulations are mostly as expected with a few new items and detailed computational rules.

RSM is pleased to provide a series of webcast discussions that will drill into the operational planning perspective family offices now face.