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Highlights From The Final Carried Interest Regulations | Goodwin

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On January 7, 2021, the U.S. Treasury Department and the Internal Revenue Service released final regulations under Section 1061 of the Internal Revenue Code of 1986, as amended (“the Code”).
[1] The Final Regulations address the three-year holding period requirement under Section 1061 in order for holders of certain “carried interests” to qualify for preferential capital gains tax rates. The extended holding period requirement was added to the Code in 2017 by H.R. 1, commonly referred to as the “Tax Cuts and Jobs Act.” The Final Regulations generally adopt the same approach taken by the proposed Treasury Regulations that were released on July 31, 2020 (the “Proposed Regulations”), but make certain significant helpful and taxpayer-favorable modifications to the Proposed Regulations, although some questions and difficulties still remain. Please refer to Goodwin’s previous memorandum regarding the ....

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IRS Issues Final Carried Interest Regulations | Stinson LLP

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The tax treatment of carried interests was changed with the enactment of Section 1061 of the Internal Revenue Code as part of the 2017 Tax Cuts and Jobs Act. After issuing proposed regulations last summer, the Internal Revenue Service (IRS) and the Department of the Treasury issued final regulations under Section 1061 on January 7, 2021. For a description of the proposed regulations, see
While a one-year holding period is generally required for long-term capital gains, Section 1061 generally imposes a three-year holding period requirement in order to receive long-term capital gain treatment for gains allocated (or otherwise recognized) with respect to an applicable partnership interest (API). An API is defined as any interest in a partnership that, directly or indirectly, is transferred to (or is held by) a taxpayer in connection with the performance of substantial services by the taxpayer (or a related perso ....

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IRS Releases Final Carried Interest Regulations - Tax

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Asset managers should be aware that on January 7, 2021, the IRS
released final regulations (the
Final
Regulations ) implementing section 1061 of the Code,
which governs the character of carried interest gains allocated to
or derived by a service partner in an investment fund. Very
generally, the statute denies access to the 20% rate for long-term
capital gains attributable to a carried interest unless the holder
of the asset has a holding period of more than three years.
Capital gains for which long-term treatment is denied will be ....

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IRS Issues Final Regulations on Taxation of Carried Interest Under Section 1061 | Mintz - Real Estate, Construction & Infrastructure

On January 7, 2021, the Internal Revenue Service (the “IRS”) and the Department of the Treasury released final regulations (the “Final Regulations”) implementing the provisions of. ....

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