November 17. 2021

US IRS Issues Carried Interest Reporting Guidance

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While Congress contemplates making some fairly radical changes to the US federal income tax rules governing carried interests, the US Internal Revenue Service (IRS) has been busy tightening the reporting requirements for holders of such interests. The new rules require extensive disclosure of how taxpayers have applied such rules. Michelle Jewett, Mark Leeds, Greg Matlock and James Kelly, all tax lawyers in the Mayer Brown tax group who do extensive work with issuers and holders of carried interests, explore this new guidance in the attached Legal Update.

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