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Carried Interest Changes Can Affect Investors, Too  

Author:  Robert N. Gordon.

Source: Volume 33, Number 02, Winter 2016 , pp.3-5(3)

Journal of Taxation of Investments

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It isn’t just managers of alternative investment funds that could be negatively affected by a change in carried interest taxation; investors could be negatively impacted as well. A change in carried interest taxation might also jeopardize the partnership status of publicly traded partnership (PTP) investment managers that are set up as PTPs.

Keywords: carried interest, publicly traded partnerships, miscellaneous itemized deductions, phantom income

Affiliations:  1: Twenty-First Securities Corporation.

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