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NEW CARRIED INTEREST RULES FOR INVESTMENT FUNDS

July 17, 2019 | (1:00pm-2:30pm)
USA (United States of America)
This CLE webinar will examine the new three-year holding period requirement for carried interests under IRC 1061 and discuss structuring techniques that can preserve long-term capital gains treatment for private equity and hedge fund managers notwithstanding the new tax reform rules. Investment fund managers often participate in a portion of the investment fund's profits through a "carried interest" structured as a partnership interest in the investment fund. As a partnership interest, the U.S. federal income tax treatment of carried interest is based on the character of income earned by the fund. For fund managers, new IRC 1061 may increase the holding period required for long-term capital gain treatment from one year to three years.