Ideas & Insights

New guidance and dedicated website provide instruction to taxpayers electing into the pass-through entity tax workaround.

The newly enacted optional tax may provide significant opportunity to taxpayers, and in particular, owners of financial service firms.

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

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.

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

State tax cash-flow maximization and risk minimization are available for private equity groups and their portfolio companies.