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Fund Managers Tax Planning

Troutman Pepper Locke

The One Big Beautiful Bill: Initial Analysis of Key Provisions for Investment Funds and Sponsors

Troutman Pepper Locke on

On May 22, 2025, the House of Representatives passed H.R. 1, the budget reconciliation bill known as the One Big Beautiful Bill Act (the Tax Bill). The Tax Bill proposes amendments to the Internal Revenue Code (the Code) that...more

Walkers

Thinking ahead: Key considerations for winding up Guernsey investment funds

Walkers on

The process of winding up a Guernsey fund involves several important considerations that boards, fund managers, investment advisers and administrators must navigate carefully. This article explores six aspects which we...more

Goodwin

Pillar II in Luxembourg: What Investment Funds Need to Know

Goodwin on

The implementation of the Organisation for Economic Co-operation and Development’s (OECD’s) Pillar II rules in Europe, and in the Luxembourg law on 22 December 2023 (the Pillar II Law) in particular, has been a major...more

Latham & Watkins LLP

Latham Texas Private Funds Breakfast Series Introduction to Continuation Fund Transactions

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This winter, Latham’s Investment Funds Practice delivered an in-depth exploration of continuation fund transactions, offering strategic insights and practical guidance in the latest installment of the Texas Private Funds...more

Goodwin

Was Your SIF Set Up Before 2016? Consider a RAIF Conversion While Evaluating the Benefits of Maintaining a SIF

Goodwin on

The Specialised Investment Fund (SIF) regime was established in Luxembourg by the Law of 13 February 2007 (the “SIF Law”). The SIF regime’s purpose was to offer great flexibility on investment scope while structuring and...more

Proskauer Rose LLP

UK Tax Round Up - October 2020

Proskauer Rose LLP on

UK COVID-19 Developments - UK Prime Minister’s statement on COVID-19 - On 31 October, the Prime Minister announced a number of measures designed to slow down the spread of COVID-19 to last for four weeks from 4...more

Gerald Nowotny - Law Office of Gerald R....

THE WAY WE WERE

Using the Loan Method of Split Dollar to recreate the benefit of tax deferral for Hedge Fund Managers in lieu of carried interest in their offshore fund.#splitdollar #ppli #estateplanning #financialadvisors #finance...more

Gerald Nowotny - Law Office of Gerald R....

THE WAY WE WERE

Nowotny On Death and Taxes, episode #20, The Way We Were is about using the Loan Method of Split Dollar to recreate the benefit of tax deferral for hedge fund managers. #splitdollar #ppli #hedgefundmanagers #estateplanning...more

Polsinelli

No S-Corp for You? – New Proposed Carried Interest Regulations that May Affect Crypto Fund Managers

Polsinelli on

Historically, the ability for investment fund managers to take profits in the form of carried interest has allowed those managers to pay the lower long-term capital gains tax rate (compared to income) so long as the...more

Cooley LLP

Blog: Primer - U.S. Tax Considerations for Venture Capital Funds

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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

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