Taxation of Carried Interests for Senior Level Fund Managers
Hedge Fund Law Journal (March 7/14/21/28, 2019) (reprinted in Private Equity Law Report (commencing August 6, 2019))
18 Pages Posted: 8 Apr 2019 Last revised: 7 Aug 2019
Date Written: March 28, 2019
This article summarizes the principal U.S. federal income tax and related design considerations associated with carried interest arrangements for individuals who are employed by or otherwise provide services to sponsors of private investment funds. The article is intended to provide background to those interested in the design of carried interest arrangements and to serve as a useful practical checklist of relevant tax considerations.
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