The 12th Annual Private Investment Fund Tax Master Class is a one-of-a-kind comprehensive program providing everything you need to know to not only safeguard your fund from costly tax legislation misinterpretations, but thrive in a new era. 

Speaker: Amanda Nussbaum 

Topic: Management Fee Waivers, Carried Interest Waivers, Tax Basis and At-Risk Rules That Effect Investment Managers

• Explore consequences of waiving management fees for a future profits interest, and of waiving a carried interest on assets sold and not held for more than three years
• Discover serious mistakes highlighted by tax basis capital accounts
• Consider opportunities and pitfalls surrounding allocation of recourse and non-recourse liabilities, including rules governing “bottom dollar guarantees”
• Explore opportunities afforded by in-kind distributions in connection with public offerings and SPAC transactions