Hedge Funds: Tax Advantages and Liabilities for Investors and Fund Managers
Leveraging Qualified Dividend Income, Net Investment Tax, Management Fee Waivers, and More
Recording of a 110-minute premium CLE/CPE webinar with Q&A
This CLE course will educate tax counsel on tax issues specific to hedge funds for taxpayers and managers. Our panel will discuss tax treatment of qualified dividend income, management fee waivers and deferral, as well as tax liabilities including the new Net Investment Income Tax.
Outline
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Qualified dividend income after ATRA
- Tax treatment
- Non-U.S. investments
- Holding period requirements
- Investment shifting
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Net Investment Income Tax
- Current structure
- Proposed regulations
- Management fee waivers
Benefits
The panel will review these and other key questions:
- What is the tax treatment of qualified dividend income received from hedge funds?
- How does the Net Investment Income Tax apply?
- How will the IRS proposed regulations affect the applicability of the Net Investment Income Tax?
- How do fund managers benefit from fee waivers?
Following the speaker presentations, you'll have an opportunity to get answers to your specific questions during the interactive Q&A.
Faculty

Peter Elias
Partner
Jones Day
Mr. Elias’ practice focuses on the structuring and implementation of tax-advantaged structures for business and... | Read More
Mr. Elias’ practice focuses on the structuring and implementation of tax-advantaged structures for business and investment transactions involving corporations, LLCs, partnerships, REITs, and other investment entities. He also has expertise in devising and structuring complex financing arrangements and tax strategies for corporations and individuals. Mr. Elias frequently writes and speaks about investment funds, real estate and distressed debt, and private equity transactions.
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Michelle M. Jewett
Morrison Foerster
Ms. Jewett has substantial experience in a broad range of tax matters, including corporate, mergers and acquisitions,... | Read More
Ms. Jewett has substantial experience in a broad range of tax matters, including corporate, mergers and acquisitions, partnership, financial institution, REITs, and insurance tax issues in both domestic and international contexts. Her practice is focused on providing tax advice for structuring cross-border taxable and tax-free M&A transactions, acquisitions and dispositions, domestic and foreign private equity investments, mortgage-backed securities and numerous other matters.
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