Just over a week ago, in Changes to Tax on Carried Interest Would Lead to Conflicts of Interest, I wrote about a proposal in Congress to modify the tax laws relating to carried interests. However, now like Ko-Ko, carried...more
8/11/2022
/ Capital Gains ,
Carried Interest ,
Fund Managers ,
Incentive Stock Options ,
Investment Funds ,
Investors ,
Private Equity Firms ,
Proposed Legislation ,
Real Estate Investments ,
Small Business ,
Tax Basis ,
Tax Cuts and Jobs Act ,
Tax Loopholes ,
Tax Rates
Politicians are touting a new tax proposal they claim would "close the carried interest loophole." The tax proposal wouldn't eliminate carried interests as implied—it would only extend the holding period from three to five...more
8/1/2022
/ Accredited Investors ,
Capital Gains ,
Carried Interest ,
Commercial Property Owners ,
Commercial Tenants ,
Conflicts of Interest ,
Investment Funds ,
Investment Management ,
Mortgage REITS ,
Pension Funds ,
Proposed Legislation ,
Real Estate Investments ,
Rent ,
Tax Basis ,
Tax Cuts and Jobs Act
Suppose you are planning a private musical soiree where a famous string quartet will perform. You have a core group of friends and families who regularly attend these intimate gatherings, and you expect that they will jump at...more
3/10/2020
/ Advertising ,
Conversion ,
Corporate Issuers ,
Multi-Factor Test ,
Proposed Rules ,
Regulation A ,
Regulation CF ,
Regulation D ,
Rule 147 ,
Rule 147A ,
Rule 502 ,
Rule 504 ,
Rule 506 Offerings ,
Safe Harbors ,
Securities Act of 1933 ,
Securities and Exchange Commission (SEC) ,
Tax Cuts and Jobs Act
Self-employment creates additional challenges from an income tax perspective. Self-employed individuals must keep careful track of their business expenses so they can properly compute their income. For a professional...more
In a “Sizing Up in Violins and Investment Real Estate,” another post in the Orchestrating Real Estate series, I discussed how buying increasingly larger (and more expensive) violins compares to real estate investments. I...more
Imagine you are a professional musician who is building a performance career. You hire an artist manager to promote you, obtain performance gigs, and to negotiate contracts for your gigs for a period of five years. Your...more
...Recently there has been public outrage over learning that a number of powerful individuals and institutions repeatedly had entered into confidential settlements of sexual harassment and sexual abuse claims (I’ll call both...more
Recently, a mom in one of my social media groups submitted a post asking for advice about the best musical instrument for her children to learn. I posted a reply saying that there is no one best instrument, but rather, the...more