Navigating US Tax Reform: Investment Funds and Their Managers

Join Morgan Lewis for this session on Investment Funds and Their Managers, as part of our webinar series providing discussion and insight from our team into the wide-ranging implications of the new tax legislation.

Topics will include:

• Choice of entity considerations - reduced corporate rates and the taxation of pass-through entities
• Widespread effect of limitation on deduction of interest in structuring and operational planning
• Required withholding on sales of partnership interests
• New rules for calculating UBTI and structuring considerations with respect to the same
• Effect of new rules on US and offshore blocker structures
• Carried interest and holding period requirement – effect on US managers
• Considerations for RICs, REITs and PTPs