Posts tagged carried interest
Changes to Tax on Carried Interests Would Lead to Conflicts of Interest

Proposed legislation would increase the hold period for long-term capital gains treatment on carried interests to five years. This change would create a conflict of interest for real estate fund managers by widening the disparity between fund managers and investors.

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American Families Plan and Real Estate Investments–Capital Gains and Carried Interests

The American Families Plan proposes the elimination of the long-term capital gains rate. If passed as proposed, these tax changes are likely to reduce transaction volume and shift real estate investment focus from long-term gains to short-term returns.

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Different Membership Classes Can Help Meet LLC Financing Needs

Separate classes in a limited liability company can be created to comprise a unified equity financing structure, which can increase the stability of a business or investment.

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Philadelphia’s Musical Fund Hall – Case Study for a Real Estate Development Project

In the mid-twentieth century, some of the nation’s concert halls experienced financial challenges and fell into disrepair as the orchestras they incubated moved on to other performing locations.Although Philadelphia's Musical Fund Hall was not demolished, it no longer hosts concerts. Rather, in 1981, a developer purchased Musical Fund Hall and redeveloped it as condominiums.

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Tax Cuts and Jobs Act Changes Incentives for Fund Managers

Imagine you are a professional musician who is building a performance career. You hire an artist manager to promote you, obtain performance gigs, and to negotiate contracts for your gigs for a period of five years. You hire an artist manager to promote you, obtain performance gigs, and to negotiate contracts for your gigs for a period of five years. Your manager’s primary compensation is a percentage of the compensation you receive from your gigs, plus reimbursement of certain of the manager’s costs.  This arrangement is designed to incentivize your artist manager to work hard to get you as many bookings as possible as soon as possible.

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