Celesq® Attorneys Ed Center

An Overview of The Proposed Carried Interest Regulations

Program Number: 30278

Program Date: 11/13/2020

Description

This presentation will address the impact of the three-year holding period requirement for carried interest under Section 1061 and the recently released proposed regulations. Topics covered in the presentation will include understanding the impact of Section 1061 on exits from investments, structuring opportunities to minimize recharacterization as short-term capital gain, distinguishing capital interests from carry, and current trends in carried interest waivers.

$95.00Audio Tape Add to Cart

Available in states

California, Colorado Eligible, Florida, Georgia, New Jersey Eligible, New York, Texas Self Study

Credit Information

50 minute credit hour - 1.0 General CLE credit, based on a 50 minute credit hour
60 minute credit hour - 1.0 General CLE credit, based on a 60 minute credit hour

State Program Numbers

Presenters


Morgan Klinzing, Esq.

Troutman Pepper Hamilton Sanders LLP

Morgan Klinzing’s practice focuses on federal and international income tax, with a focus on the private equity arena and pass-throughs.

Morgan represents clients in domestic and cross border M&A, fund formation and structuring, reorganizations and partnership agreements.

Morgan is chair of the Young Lawyers Forum of the Tax Section of the American Bar Association and a frequent speaker on a variety of transaction tax matters.

 

Thomas D. Phelan, Esq.

Troutman Pepper Hamilton Sanders LLP

Tom Phelan’s practice focuses on federal and international income tax, including providing advice to clients on mergers and acquisitions, reorganizations and cross-border restructurings. He has experience with tax issues related to corporate finance transactions and the taxation of financial instruments.

 

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