Shearman And Sterling

Aug 13, 2020

Proposed Regulations Addressing Three-Year Carried Interest Rules: What You Need to Know to Preserve Long-Term Capital Gain Treatment

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PROPOSED REGULATIONS ADDRESSING THREE-YEAR CARRIED INTEREST RULES: WHAT YOU NEED TO KNOW TO PRESERVE LONG-TERM CAPITAL GAIN TREATMENT

  • Webcast
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  • Partner Todd Lowther, Derek Kershaw and associate Matthew Behrens will discussed the Internal Revenue Service’s proposed regulations providing guidance under Section 1061 of the Internal Revenue Code. The presentation covered some key points and examples relating to the proposed regulations, including guidance for determining the amount of gain to be recharacterized pursuant to Section 1061, certain relevant exceptions as well as new reporting requirements for affected partnerships. Tax Team Leader Michael Shulman moderated the discussion.

Authors and Contributors

Todd Lowther

Partner

Tax

+1 713 354 4898

+1 713 354 4898

Houston

Derek Kershaw

Counsel

Tax

+1 212 848 7964

+1 212 848 7964

New York

Matthew Behrens

Associate

Compensation, Governance & ERISA

+1 212 848 7045

+1 212 848 7045

New York