The structure and economics of an investment fund (and other similar investment entities) create unique estate planning opportunities for fund principals. However, practitioner must carefully navigate I.R.C. Section 2701 to avoid harsh unintended gift tax consequences. This presentation will provide an overview of fund structures and wealth transfer opportunities with carried interest, introduce Chapter 14/Section 2701, and review the various strategies practitioners can implement to circumvent its application, including “vertical slice” application as well as “non-vertical” approaches.
Carried Interest Estate Planning for Fund Principals and Private Equity - Not Getting Cut with Vertical and Non-Vertical Slice Planning Nathan Brown Todd Angkatavanich
1 Wills,Trusts, & Estates
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(Online Seminar (On-Demand)) Real Estate Tax Conference