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Tax Court Finds That SECA Limited Partner Exception Requires 'Functional Analysis Test' - Tax Authorities

A recent U.S. Tax Court decision provides clarity to what the Internal Revenue Service ("IRS") considers a limited partner for purposes of the ‘limited partner exception...

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Tax Court Takes Narrow View of Limited Partner Exclusion from SECA Tax | Robinson Bradshaw

The Tax Court, in a victory for the IRS, recently issued an opinion holding the limited partner exception to the Self-Employed Contributions Act Tax must be construed narrowly. The...

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Limited Partners' Tax Savings from Self-Employment Taxes are under Scrutiny | Keating Muething & Klekamp PLL

Hedge funds and private equity groups have long used the “limited partner exception” to minimize self-employment taxes, but on March 13, 2018, the IRS announced that it was going to...

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Tax Court Rules That Limited Partners May Be Subject to Self-Employment Tax | Troutman Pepper

Summary - On November 28, the Tax Court, granting the Internal Revenue Service (IRS) summary judgment, held in Soroban Capital Partners LP v. Commissioner that a state...

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Form 10-K PEDEVCO CORP For: Dec 31

Form 10-K PEDEVCO CORP For: Dec 31
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US Tax Court Will Weigh In on Self-Employment Tax for Limited Partners | Morgan Lewis

Private equity, hedge fund, and other investment fund sponsors should be aware that there continue to be significant developments in the Internal Revenue Service's (IRS’s) audit...

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Sidetrade launches first North America partner program with

Global AI-powered Order-to-Cash platform, Sidetrade, has launched its first North America partnership with national IT consulting services firm, Sirius...

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