The Impact of IRC Section 1061 on Carried Interest: Key Tax Planning Considerations

Tax attorney Christopher Marotta will lead a myLawCLE webinar breaking down tax regulations under Section 1061 of the Internal Revenue Code. These provisions were introduced under the 2017 Tax Cuts and Jobs Act (TCJA) and brought significant changes to the treatment of carried interest. During the program, Mr. Marotta will explain aspects including the three-year holding period, federal reporting and calculation requirements, look-through and anti-abuse rules, exemptions, and structure and compliance challenges.