Carried interest is a partnership tax concept, a hallmark of investment fund economics, and a driver of powerful estate planning opportunities. At the same time, complex tax rules pose traps for the ...

President Donald Trump has called for raising taxes on carried interest, a form of income earned by hedge funds and private equity. Trump and other critics, generally liberal Democrats, maintain that ...

This article is more than 6 years old. Imagine a private equity investment fund with a standard “two and twenty” arrangement whereby the manager receives an annual fee equal to 2.0% of the capital ...

James Chen, CMT is an expert trader, investment adviser, and global market strategist. Gordon Scott has been an active investor and technical analyst or 20+ years. He is a Chartered Market Technician ...

As widely reviled tax breaks go, few can match the one known as carried interest. It lets some high-earning managers in private equity, venture capital and other investment funds pay a lower tax rate ...

The tax treatment of carried interest has long been a subject of political debate. Since 2007, almost annually, the taxation of carried interest has found its way into either proposed legislation or ...

“Carried interest” is extraordinarily misleading. It implies a fixed and very certain income stream in the way that interest bearing accounts at banks do. Which is the problem. Carried interest is the ...

This is the first chapter of what would become Tim O’Brien's award-winning book The Things They Carried. A collection of linked short stories told from the ground in Vietnam, Esquire would publish ...

Increasing taxes on investment is always a bad idea, and that’s exactly what a new bill in Congress aims to do. Sen. Tammy Baldwin, D-Wis., and Rep. Bill Pascrell Jr., R-N.J., want to increase taxes ...

Legislation agreed to by top Democrats falls far short of closing a tax loophole that party leaders have complained about for years but would narrow its preferential treatment. By Alan Rappeport and ...

The latest effort to narrow the preferential tax treatment used by private equity executives failed after Senator Kyrsten Sinema objected. By Alan Rappeport Emily Flitter and Kate Kelly WASHINGTON — ...

One of the most common questions I hear from betrayed partners is this: “What does the infidelity say about me?” In this revealing question, betrayed partners are asking, “What does it say about me ...