Hedge Fund Tax Update Webinar (2 Hours)

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Hedge Fund Tax Update Webinar (2 Hours)

CPE Credit: 2 Hours

Price: $159.00

NASBA Field of Study: Taxes

 

Overview

This comprehensive webinar will update you on the latest rules and regulations impacting hedge funds in the aftermath of the Tax Cuts and Jobs Act of 2017.  You’ll learn about recent IRS rulings, guidelines for partnerships, contributed capital, and other matters that are essential for investors.
 

AGENDA HIGHLIGHTS


•  Carried Interest
   – New Section 1061 of the Code

      – Applicable partnership interest
   – Applicable trade or business
      – Specified assets
   – Exceptions
      – S Corporations

   – Contributed capital
      – Potential workarounds?

•  Fund Structuring Post-Tax Reform
   – Private investment funds
   – Investor fund expenses
   – Management fees
   – Preserving deductibility
      – PFIC (Passive Foreign Investment Company) Rules
      – Additional filing obligations for US investors
      – Management and incentive allocations
      – 30% withholding tax on US dividends
      – No pass through of foreign tax credits

•  LP Audit Activity Update
   – Self-employment tax
   – IRS position

•  Family Office Structuring
      – Threshold issues
      – Management and investment
      – Preserving deductibility

•  Incentive Allocations with Hurdles
      – Tax issues
      – Incentive fees
      – Allocating gross profits
 

LEARNING OBJECTIVE  To show accounting and financial professionals the latest best practices to successfully
handle tax issues related to hedge fund accounting.

PREREQUISITE  None.    ADVANCE PREPARATION  None.    PROGRAM LEVEL  Intermediate.    
NASBA FIELD OF STUDY  Taxes.   DELIVERY METHOD  Group Internet-Based.

Speakers

SPEAKERS


James Cofer, Partner, Seward & Kissel

Roger Lorence, Tax Lawyer, Consultant

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