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Private Equity › Tax Liability › Investment Portfolios

Cadwalader, Wickersham & Taft LLP

Tax Court Denies SECA Exception to Soroban

Cadwalader, Wickersham & Taft LLP on

The Tax Court recently ruled for the IRS in another case involving the “limited partner exception” under the Self Employment Contributions Act (SECA). Code Section 1402(a)(13) generally exempts the distributive share of...more

Stikeman Elliott LLP

Private Equity - Recent Developments Of Importance

Stikeman Elliott LLP on

The first nine months of 2021 set records for global M&A activity and kept private equity firms especially busy. An abundance of dry powder and low interest rates have encouraged private equity investors to make up for lost...more

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