President Donald Trump has called for raising taxes on carried interest, a form of income earned by hedge funds and private equity. Trump and other critics, generally liberal Democrats, maintain that ...

If you've been watching the Autumn Budget, you have heard the term 'Carried Interest' more than a few times. While a great number of terms are well-known to us, many people may not know what 'Carried ...

Being an aspiring commercial lawyer often means being confronted by complex, often abstract, concepts leading to an often impenetrable wall of jargon for students and trainees. Next up in our Legal ...

“Carried interest” is extraordinarily misleading. It implies a fixed and very certain income stream in the way that interest bearing accounts at banks do. Which is the problem. Carried interest is the ...

“Carried interest” is extraordinarily misleading. It implies a fixed and very certain income stream in the way that interest bearing accounts at banks do. Which is the problem. Carried interest is the ...

Carried interest is generally a percentage of the profits generated by a hedge fund or private equity fund. It is what the managing partner receives as part of their compensation.

As we start 2025, advisors must guide clients through the intricacies of tax and estate planning strategies. For highly compensated clients who manage private equity, venture capital and hedge funds, ...

Broader eligibility: A wider range of professionals involved in fund management can now benefit from the favourable carried interest regime. Structure improvement: Carried interest structures have not ...

Carried interest is a partnership tax concept, a hallmark of investment fund economics, and a driver of powerful estate planning opportunities. At the same time, complex tax rules pose traps for the ...

There’s no denying that the One Big Beautiful Bill Act (OBBBA) has changed the tone of estate-planning discussions. By making higher federal estate and gift tax exemption levels permanent, the OBBBA ...