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Investment Management › Management Fees › Investment Funds

Morrison & Foerster LLP

Tax Court’s Decision in Soroban—Potential SECA Tax Implications for Management Fee Income

Morrison & Foerster LLP on

On May 28, 2025, the U.S. Tax Court issued its decision in Soroban Capital Partners LP v. Commissioner (T.C. Memo 2025-52) (“Soroban”), holding that “limited partners” of a management company organized as a Delaware limited...more

Cadwalader, Wickersham & Taft LLP

Management Fee Lines: Just Like Subscription Lines, Except Different

Cadwalader, Wickersham & Taft LLP on

In-person client presentations have taken a hiatus in the last year plus, but when they were occurring, the question, “Are you seeing a lot of management fee lines these days?”, would always come up. ...more

Akin Gump Strauss Hauer & Feld LLP

Upper Tribunal Overturns Decision on Tax Treatment of Management Fee Rebates

Akin Gump Strauss Hauer & Feld LLP on

The Upper Tribunal (UT) has found that amounts paid by Hargreaves Lansdown (HL) (an investment platform service provider) to its customers, which represented rebates received from investment fund managers, were “annual...more

Jones Day

PA Commission Scrutinizes Active Management of Public Pension Assets

Jones Day on

Will this—and similar review in other states—lead to major litigation and regulatory activity? Active management of pension fund assets, and the associated fees generated for advisory firms, has come under scrutiny in...more

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