Carried Interests: Current Developments

, New York Law Journal

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In his Executive Compensation column, Joseph E. Bachelder III, special counsel to McCarter & English, discusses a First Circuit decision that a private equity fund was engaged in a trade or business for purposes of ERISA, which has caused considerable comment on the issue of whether such the same may be held for purposes of capital gains tax treatment on the sale of the fund's portfolio companies, along with proposed federal income tax legislation on capital gains tax treatment.

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