Carried Interest Tax Rates

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Locke Lord QuickStudy: The Fate of Partnerships Under President Obama’s 2016 Proposed Budget

On Monday, February 2, President Obama formally released his 2016 budget proposal and, as expected, it contained numerous changes to the Internal Revenue Code. ...more

Why Am I Taxed Now on My Future Receipts: The Woes of a Profits Interest

Companies often grant stock options to incentivize employees and so that their interests are aligned with the future success of the company, and partnerships (and limited liability companies taxed as partnerships) are no...more

In the Money – Puerto Rico Me Encanta! Puerto Rican Hedge Funds

Overview - Every financial media outlet (including Bloomberg and the Wall Street Journal) in the last several weeks has run an article on the possibility of billionaire hedge fund manager becoming a Puerto Rican...more

Hard Hit Hedge Funds Flock to Invest in All Things Housing - and to Relocate Operations to Florida

Last year was not a good year for hedge funds, at least according to reports by experts like those at Goldman Sachs, where their own David Kostin is quoted in the media as having hedge funds underperforming at 88%. That's a...more

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