Private Equity, U.S. Treasury, Investment Funds

The Limited Partner Exclusion From Self-Employment Tax – But Who Is A Limited Partner?

Rivkin Radler LLP on 6/11/2025

An Agency Under Siege - The mission statement of the IRS reminds taxpayers that it is their responsibility to understand and meet their tax obligations, while it is the role of the IRS to “enforce the [tax] law with...more

Outbound enforcement has started; Treasury contacting U.S. investors

Torres Trade Law, PLLC on 6/2/2025

Even though the Trump administration is reviewing the outbound foreign investment review regime, enforcement has begun. We’ve now heard multiple reports that the Treasury Department is reaching out to U.S. venture capital and...more

Investments in Chinese Technology Companies Limited by New US Outbound Investment Rule

Fox Rothschild LLP on 1/13/2025

U.S. investors interested in investing in advanced Chinese technology companies may now be constrained by the U.S. Government’s first-ever outbound investment rule (Final Rule) which took effect on Jan. 2, 2025. The Final...more

Final Treasury Regulations Issued Addressing the Application of Section 1061 to Carried Interests

Herbert Smith Freehills Kramer on 1/12/2021

On Jan. 8, 2021, the Department of the Treasury (Treasury) and the Internal Revenue Service (the Service) issued final regulations (Final Regulations) (T.D. 9945) governing the treatment of “carried interests” (also referred...more

[Event] Treasury Issues Final CFIUS Rules: How Are Transactions With Foreign Parties Affected? - February 27th, New York, NY

Seyfarth Shaw LLP on 2/12/2020

This program, co-sponsored by Seyfarth and Kroll, a division of Duff & Phelps, will bring into sharper focus the application of new regulations issued by Treasury on behalf of the Committee on Foreign Investment in the United...more

Proposed Treasury Regulations Address Private Equity Management Fee Waivers and Profits Interests

Jackson Walker on 11/25/2015

The Internal Revenue Service ("IRS") and Treasury Department recently released proposed regulations under section 707(a)(2)(A) of the Internal Revenue Code of 1986 (the "Code) addressing the issuance of certain interests in...more