The U.S. Federal Income Tax Treatment of Hedge Funds, Their Investors and Their Managers

120 Pages Posted: 12 Feb 2011 Last revised: 23 Apr 2011

David S. Miller

Proskauer; Proskauer Rose LLP

Jean Marie Bertrand

affiliation not provided to SSRN

Date Written: February 9, 2011

Abstract

This paper describes various hedge fund structures, and discusses the federal income tax treatment of hedge funds, their investors and their managers.

Keywords: hedge funds

JEL Classification: H20, H24, H25,H26, H29

Suggested Citation

Miller, David S. and Bertrand, Jean Marie, The U.S. Federal Income Tax Treatment of Hedge Funds, Their Investors and Their Managers (February 9, 2011). Available at SSRN: https://ssrn.com/abstract=1758748 or http://dx.doi.org/10.2139/ssrn.1758748

David S. Miller (Contact Author)

Proskauer ( email )

Eleven Times Square
New York, NY 10036-8299
United States

Proskauer Rose LLP ( email )

11 Times Square
New York, NY 1036
United States
(212) 969-3006 (Phone)
(212) 969-3006 (Fax)

Jean Marie Bertrand

affiliation not provided to SSRN ( email )

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