The “One Big Beautiful Bill Act” (OBBBA), signed into law on July 4, 2025, brings important changes for investment funds. The OBBBA also omits several anticipated provisions that would have adversely impacted investment...more
8/5/2025
/ Carried Interest ,
Investment Funds ,
New Legislation ,
One Big Beautiful Bill Act ,
Pass-Through Entities ,
Private Equity ,
Qualified Small Business Stock ,
SALT ,
Tax Legislation ,
Tax Planning ,
Venture Capital
The One Big Beautiful Bill Act (OBBBA), signed into law by President Donald Trump on July 4, 2025, introduces a revised approach to the limitation on deductibility of state and local taxes (SALT cap)....more
On January 10, 2025, the US Department of the Treasury and IRS released final and proposed regulations that provide tax guidance for the digital economy....more
We are frequently asked by our fund manager clients about what tax issues they should consider when forming a new venture capital fund or investing in portfolio companies. In this post, we outline a few key considerations for...more