Regulations governing carried interest allocations

This session will covered the recently issued regulations governing carried interest allocations under section 1061 of the Internal Revenue Code, which was enacted as part of the Tax Reform Act of 2017.

Join us online on February 25, 2020 at 1:00 PM EDT.

Specific topics to be covered will include:

  1. Treatment of indirect/non-service partners
  2. Clarifications on the definition of an applicable partnership interest
  3. Treatment of corporate recipients of a carried interest
  4. Clarification on the capital contribution exception and impact on pre-2018 capital accounts, if any
  5. Effective dates of these new rules

 

Banner Enterprise light 728x90-3