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Abstract: 

While there is a temptation, both on the part of fund managers and fund advisors, to reuse prior forms and structures that have been tested and accepted by investors, all interested parties may find it beneficial to revisit long-standing precedents. This article provides an overview of some of the more salient tax issues that arise in the formation of private equity funds in the current market. Since most of the ground rules have changed very little in the recent past, this will entail more of a review of current issues in the field than an analysis of recent changes and developments in the law.

Keywords: Swaps; FIRPTA; Management Fee Waivers; Gifts of Interest in Partner Entity

Affiliations:  1: Gibson, Dunn & Crutcher LLP.