Insights & Resources

Management fee waivers and cashless contributions offer tax efficiencies for fund managers, but planning is essential to avoid compliance risks.

In the oil and gas industry, an asset might be sold outright or as a disregarded entity, which is treated the same for federal income tax purposes.

The U.S. Department of the Treasury and Internal Revenue Service have issued long-awaited guidance for the 45Z Clean Fuel Production Credit.

For venture capital fund managers, understanding the Qualified Small Business Stock (QSBS) exemption presents a lucrative opportunity. Learn more in this overview.

Investment funds face complex state compliance challenges, including withholding obligations, pass-through taxes and multistate filing requirements.

Owners of management companies must often choose between S-corporations and LLCs for pass-through taxes. Here's a comparison to know the difference.

California tax rules for partnerships and LLCs are complex, with strict obligations for business structures, annual taxes and compliance requirements.

Blocker entities can help fund managers attract tax-exempt and non-U.S. investors, preserve tax profiles and navigate financial and tax reporting.

Federal and state governments issued fuel tax relief after Hurricane Helene, including IRS dyed diesel penalty waivers, temporary licensing and IFTA suspensions.

Understand how the TCJA’s suspension of miscellaneous deductions impacts the deductibility of portfolio expenses for fund managers and investors.

First-time fund managers face complex compensation and tax challenges in an LLC or LP, with key considerations necessary when approaching personal income.