Taxation of Investment Partnerships: Hedge and Private Equity Funds, Carried Interest, Bermuda Reinsurance
Note: CLE credit is not offered on this program
A live 110-minute CPE webinar with interactive Q&A
This webinar will address the complex rules surrounding the taxation of investment partnerships. Our panel will discuss how private equity and hedge funds are taxed, the latest guidance on taxation of carried interests, and utilizing Bermuda reinsurance to mitigate taxation. They will provide comprehensive examples of scenarios and strategies explaining the taxation of partners investing in these funds.
Outline
- Taxation of investment partnerships: introduction
- Private equity
- Hedge funds
- Carried interest
- Other considerations
- Examples and strategies
Benefits
The panel will cover these and other critical issues:
- The definition of an investment partnership under IRC Section 731
- Key considerations for taxation of private equity funds
- The latest guidance on Section 1061 carried interest
- Utilizing Bermuda reinsurance to minimize taxation
Faculty
Richard A. Cagnetta, CPA
Partner
Citrin Cooperman Advisors
Mr. Cagnetta is a partner focused on providing tax advisory and compliance services to the firm’s asset... | Read More
Mr. Cagnetta is a partner focused on providing tax advisory and compliance services to the firm’s asset management clients including funds, management companies, and principal individual owners. He has significant experience in the areas of partnership and individual taxation, corporate taxation, and the taxation of financial products covering domestic, international, and state and local issues. Mr. Cagnetta was a tax principal at Untracht Early, which joined Citrin Cooperman in 2022. Prior to joining Untracht Early, he spent significant time at a Big Four accounting firm and two prominent hedge funds.
CloseVincent J. Cincotta
Director
Andersen Tax
Mr. Cincotta is a Director in the Alternative Investment Funds practice. He has over 20 years of experience with... | Read More
Mr. Cincotta is a Director in the Alternative Investment Funds practice. He has over 20 years of experience with extensive knowledge of alternative investments and partnership taxation. During his career, Mr, Cincotta has focused primarily on providing tax compliance and consulting services to private equity funds, hedge funds, fund of funds, and hybrid funds. He specializes in tax planning, compliance, and advisory services and provides deep tax knowledge and a sophisticated understanding of his client’s tax and business needs.
CloseToni Mazzacca, CPA
Partner
Forvis Mazars
Ms. Mazzacca has over 20 years of experience delivering insightful local, federal and global tax services to clients in... | Read More
Ms. Mazzacca has over 20 years of experience delivering insightful local, federal and global tax services to clients in the financial services, capital markets, banking, insurance, real estate, investment management, and private equity industries. She has a substantial track record of helping clients improve their tax positioning at the local, national and international levels, including achieving compliance with ongoing changes in tax regulations worldwide.
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