At the start of 2026, mergers and acquisitions (M&A) and strategic investments remain core tools for alternative asset and wealth managers seeking growth, succession planning, and platform expansion....more
1/28/2026
/ Acquisition Agreements ,
Asset Management ,
Corporate Governance ,
Due Diligence ,
Earn-Outs ,
Investment Adviser ,
Investment Advisers Act of 1940 ,
Investment Management ,
Merger Agreements ,
Private Equity ,
Rollover Equity ,
Succession Planning ,
Tax Planning
On December 15, 2025, the US Department of the Treasury and the Internal Revenue Service (IRS) published final regulations and proposed regulations under Section 892 of the Internal Revenue Code relating to the taxation of...more
1/12/2026
/ Cross-Border Transactions ,
Final Rules ,
Foreign Governments ,
Foreign Investment ,
Income Taxes ,
Internal Revenue Code (IRC) ,
International Tax Issues ,
Investment Adviser ,
Investment Management ,
IRS ,
New Regulations ,
Proposed Rules ,
Sovereign Wealth Funds ,
Tax Exemptions ,
Tax Planning ,
U.S. Treasury
Under a regulation recently finalized by the California Franchise Tax Board (FTB), fees received by asset managers may be subject to income tax in California based on the domicile of a fund’s underlying investors or...more
12/5/2025
/ Asset Management ,
Beneficial Owner ,
California ,
Final Rules ,
Franchise Tax Board ,
Fund Managers ,
Income Taxes ,
Investment Funds ,
Investment Management ,
New Regulations ,
Non-Domiciled Investors ,
Pass-Through Entities ,
Private Funds ,
Regulatory Requirements ,
State Taxes ,
Tax Planning
On October 20, 2025, the US Department of the Treasury (Treasury) and the Internal Revenue Service (IRS) released proposed regulations (Proposed Regulations) under Section 897 that would reverse prior regulations that looked...more
10/27/2025
/ Corporate Taxes ,
Foreign Corporations ,
Foreign Investment ,
Internal Revenue Code (IRC) ,
International Tax Issues ,
IRS ,
Proposed Regulation ,
Real Estate Investments ,
REIT ,
Tax Planning ,
Taxation ,
U.S. Treasury