Hedge Fund Taxation: New Developments


Congress, the White House and the IRS have all focused on hedge funds, because that’s where the money is. This has created a host of new taxation issues. This up-to-the-minute seminar emphasizes the many critical developments affecting hedge fund compliance in the US and in other jurisdictions. You will:

  • Evaluate new legislative developments and their tax implications for hedge funds
  • Analyze new issues for hedge fund structuring and tax reporting
  • Examine state and local tax hedge fund developments



To provide financial and tax professionals with a knowledge of the latest legislative and regulatory developments affecting the taxation of hedge funds. You’ll gain a clear understanding of what the new rules mean for your funds, what you need to do to comply and appropriate strategies to minimize their effect.

  • Guidance on the latest developments in Congress, the White House and the IRS
  • Update on tax developments in the last twelve months
  • New rules for taxation of commodities contracts and derivatives, particularly equity swaps and similar trades, and withholding on synthetic dividends on US equities
  • Mega-changes to partnership tax audits—amending fund documents, what tax elections to make and not make, what to expect as the IRS modernizes its procedures
  • State and local taxation of hedge funds, their investors and managers—dealing with revenue depleted states and municipalities
  • Reporting under FBAR (foreign financial/bank accounts) and FATCA (new Chapter 4 withholding rules)
  • Newest developments on self-employment taxes and Section 409A deferred fee plans after the enactment of Section 457A
  • Tax developments for alternative asset class funds—including structured settlements, annuities, life settlements, distressed debt and other distressed asset strategies, real estate and derivatives

Note that topics will change as matters lose their immediacy to make way for the latest developments.


Basic knowledge of hedge funds formation, operation and taxation.


No advance preparation required.

Level of Knowledge: 


CPE Credit: 
NASBA Field of Study: