pdf

Structuring Carried Interest After US Tax Reform

October 15, 2018

O’Melveny partner Alexander Anderson’s article “Structuring Carried Interest After US Tax Reform” appears in an October edition of Bloomberg’s Tax Management Memorandum.

The article discusses a change under US tax reform that requires fund managers to hold investments for three years in order to recognize long-term capital gain on gains attributable to their carried interest, the potential conflict between investors and US investment fund managers resulting from this change, and structuring opportunities to resolve this conflict. 

Click here to read the article.