The Tax Cuts and Jobs Act – Material Impact on Private Funds -
On December 22, 2017, the president signed the tax reform bill formerly known as the Tax Cuts and Jobs Act (the TCJA). While the TCJA will impact many types of taxpayers, some of the more significant changes are relevant to private equity funds and others in the investment management industry. We highlight below several of these provisions and their potential implications. For calendar year taxpayers, most of the TCJA provisions discussed below became effective on January 1, 2018.
Originally published in The Investment Lawyer, Volume 25, Number 3, pages 31–39 - March 2018.
Please see full publication below for more information.