Posts tagged as:

hedge fund taxation

Hedge Fund Taxes May Increase under Obama

February 23, 2009

Obama to Propos Taxing Hedge Fund Carried Interest
Groups such as the New York Times and Daily Finance are reporting that Obama’s proposed fiscal 2010 budget, which will be released tomorrow, will include provisions which will increase taxes for hedge fund managers (and private equity fund managers).   Such a provision would likely be written to provide [...]

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Hedge Fund Taxation - Law School Professor Perspective

January 14, 2009

Overview of Hedge Fund Taxation
The following is a reprint of the Joseph Bankman’s testimony before Congress.  Mr. Bankman is a professor at Stanford Law School.  While the testimony has a bias against the current hedge fund taxation structure, it provides a great overview of hedge fund tax issue, specifically the taxation of the hedge fund [...]

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IRC Subchapter K - Partners and Partnerships

January 14, 2009

Below is Subchapter K of the Internal Revenue Code.  Most hedge funds are taxed as partnerships and we discuss some of these provisions from time to time on this website.  Please let us know if you have any questions on hedge fund tax or if you would like to start a hedge fund. 

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LP and LLC Fund Taxation

October 9, 2008

Hedge funds are popular vehicles for hedge fund investors because of the manner in which they are taxed.  Hedge funds are usually structured as limited partnerships or limited liability companies.  Such entities by default are taxed as partnerships under Subchapter K of the Internal Revenue Code.
The partners in a partnership, and not the partnership itself, [...]

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