Webinars
Navigating US Tax Reform: Investment Funds and Their Managers
Friday, January 19, 2018 |
12:00 PM - 01:00 PM Eastern Standard Time |
11:00 AM - 12:00 PM Central Standard Time |
09:00 AM - 10:00 AM Pacific Standard Time |
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