Morgan Lewis

Jason P. Traue

Partner

Jason P. Traue’s practice focuses on federal tax matters. He works extensively with tax issues related to the formation and operation of registered and private investment funds. Jason also assists with merger and acquisition transactions, capital markets transactions, general corporate and partnership tax issues, and international tax issues.

Extended Profile

Jason has assisted with the tax aspects of a number of innovative investment funds, including funds of MLPs, funds of hedge funds, and ETFs investing in Chinese A shares. He advises clients on transactions involving funds and on tax-related regulatory disclosure. Jason also has experience with the legal regime commonly referred to as “FATCA.”

Jason has helped clients obtain numerous administrative rulings from the Internal Revenue Service and has assisted in federal and state tax controversy matters.

Jason previously worked as an associate at PricewaterhouseCoopers LLP, advising on various tax law issues.

Education

  • Boston College Law School, 2006, Juris Doctor
  • Boston University, 2001, Bachelor of Music

Admissions

  • Massachusetts
  • US Tax Court

Awards and Affiliations

Member, Practice Group of the Year, Tax, Law360 (2017)

Publications

4/2/2019 - IRS Makes Important Changes to EIN Application Process, With Implications for International Applicants

3/20/2019 - IRS, Treasury Issue Final Guidance Regarding Certain Investments by RICs

4/20/2018 - IRS, Treasury Issue Guidance on ‘Business Interest Expense’ Limitation

11/3/2017 - Tax Reform Bill Proposes to Eliminate UBTI Exemption for Government Plans

8/25/2017 - Grecian Magnesite Mining: Impact on Investments by Non-US Investors in US Funds

8/24/2017 - IRS Issues Guidance on RIC and REIT Stock Distributions

12/21/2016 - US FATCA: Deadline to Register Sponsored Entities Approaching

9/30/2016 - IRS and Treasury Issue Guidance Regarding CFC and PFIC Investments by RICs

June 10, 2016 (Updated February 6, 2017) - IRS Issues Temporary and Proposed Regulations Focused on REIT/RIC Conversion Transactions

5/24/2016 - IRS Offers Tax Guidance Relating to Money Market Fund Rules

1/27/2016 - IRS Publishes Guidance for RICs that Receive Foreign Tax Credit Refunds

7/16/2013 - IRS Extends Key FATCA Timelines for Six Months

10/31/2012 - Key FATCA Implementation Dates Pushed Back Six Months (or More)

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News

2/2/2018 - Morgan Lewis Advises Bunker Hill Capital in Sale of Rizing to One Equity Partners

10/13/2017 - Morgan Lewis Advises CarGurus in Initial Public Offering

7/19/2017 - Morgan Lewis Advises Vets First Choice in $223 Million Investment

6/16/2016 - Morgan Lewis Elects 33 New Partners

5/6/2016 - Morgan Lewis Advises The Wicks Group in Acquisition of Bisnow

4/14/2016 - Morgan Lewis Represents Mercury Systems in Common Stock Offering

3/24/2016 - Morgan Lewis Advises Mercury Systems Inc in $300M Microsemi Businesses Acquisition

3/23/2016 - Morgan Lewis Advises Bunker Hill Capital in Sale of Smith & Wollensky to Danu Partners

8/27/2015 - Morgan Lewis Advises Brookwood Financial Partners in $183 Million Purchase of 29-Building Portfolio

Events

6/14/2018 - 2018 Morgan Lewis Advanced Topics in Hedge Fund Practices Conference: Manager and Investor Perspectives – Boston

3/6/2018 - How Tax Reform will Impact the Automotive Industry

2/21/2018 - Morgan Lewis Hedge Fund University: Implications of US Tax Reform for Hedge Funds, Investors, and Managers

1/19/2018 - Navigating US Tax Reform: Investment Funds and Their Managers