News & Events

Tax Partner Jonathan Goldstein was quoted extensively in a Private Equity Law Report article series titled, “Impact of the Tax Cuts and Jobs Act.” The articles highlighted Jonathan’s comments from a recent Practicing Law Institute seminar he spoke at which focused on the Tax Cuts and Jobs Act (Tax Act), and touched on how the Tax Act has affected the private equity industry, as well as potential issues going forward.

The first article in the two-part series titled, “Treatment of Carried Interest and the Business Interest Deduction Limitation,” discusses changes introduced by the Tax Act, specifically in relation to the taxation of carried interest, withholdings on transfers of partnership interests by non-U.S. persons and limitations on the deduction of business interest. The second article titled, “Cross‑Border Investments, GILTI and the Pass‑Through Business Income Deduction,” explores the deduction for pass-through business income, the taxation of cross-border investments and the conversion of public PE partnerships to corporations, among other topics.

Please click here to read part one and part two of the article series (subscription required).