We focus our background discussion on private equity funds, one of the key sectors that uses the carried-interest compensation arrangement. A private equity fund is a partnership. The fund’s limited ...
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 ...
Luxembourg has replaced its narrow, uncertain carried-interest tax regime with a broader framework that extends preferential tax treatment to more private-equity roles and caps tax on contractual ...
“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 ...
On April 16, 2026, Senators Ron Wyden (D-OR), Sheldon Whitehouse (D-RI), and Angus S. King Jr. (I-ME) introduced the Ending the Carried Interest Loophole Act (Bill). If enacted into law, the Bill ...
Carried interest has historically evolved as a primary performance bonus for investment professionals. However, its taxation has become the subject of criticism because of the perceived injustice in ...
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 ...
MIGHT BE MORE THAN YOU THINK: A new analysis has found that curbing the preferential treatment of carried interest might raise more revenue than previously estimated. Yale University’s Budget Lab ...
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