Insights & Resources

Fund managers planning to use convertible notes as an investment strategy must also understand the tax implications. Explore the key considerations.

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.

Learn about depletion deductions for oil & gas investors. Understand percentage and cost depletion, key tax benefits and the impact on taxable income.

IRS Notice 2024-52 confirmed the Marginal Well Credit applies in 2024, offering $0.77 per Mcf for qualified natural gas from marginal wells.

Discover how gas stations with c-stores qualify for bonus depreciation under the retail motor fuel outlet exception.

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.