Event

Navigating US Tax Reform: Investment Funds and Their Managers

Listen to the recording >> | View the slides >>

January 19, 2018
12:00 PM - 01:00 PM ET
11:00 AM - 12:00 PM CT
09:00 AM - 10:00 AM PT

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

Read more about our Tax Reform resources >>