Corporate Responsibility News Office Locator Careers Contact Us Client Portal Subscribe Industries Services Insights Events People Strategic tax issues for capital markets Subscribe Jeremy Swan Managing Principal - Financial Sponsors & Financial Services Industry Contact Jeremy View full biography Patrick J. Duffany CPA, JD, Managing Partner - Tax Contact Patrick View full biography Investment firms continue to deal with changing tax laws effecting every aspect of their businesses – from transactions, portfolio company operations to fund management. This resource center examines the critical tax issues impacting the investment community. Our professionals weigh in with advice to help you maximize opportunity and manage risk in today’s environment. Featured Insights Insight Massachusetts issues proposed regulations f… Insight New 163(j) guidance clarifies trader funds’ b… Press Release CohnReznick named Best Tax Adviser in Private E… Insight The 5 tax issues keeping deal-makers up at nigh… On-demand Year-end tax planning considerations for priva… On-demand On-Demand Webinar: Treatment of Carried In… View all insights Relevant Insights Insight International tax adds extra complexity for PE funds considering holding companies 1/7/2020 | Eytan Burstein During acquisition structuring, PE funds must decide not only whether to form a holding company, but also where to form one. Consider these five international tax factors. Read article Insight Avoid missteps during purchase price allocation 12/12/2019 In a taxable asset transaction, once the diligence process is over and purchase price adjustments have been negotiated, the total purchase price must still be allocated to all of the tangible and intangible assets acquired, some of which may not have been previously recorded on the target’s books or have tax basis. Read article Insight GILTI raises issues with downward attribution and compliance 11/20/2019 The global intangible low-taxed income (GILTI) regime applies to 10% or more U.S. shareholders in controlled foreign corporations (CFCs) – entities in which these U.S. shareholders own more than 50% of the stock by vote or value. The law generally requires them to include their share of the net income of that CFC as taxable income. Read article Insight State taxes – Are you covered? Considerations for private equity fund managers 10/24/2019 Over the past two years, due to tax reform and judicial action, state tax rules have become more complicated and burdensome than ever. Read article Topic Mergers and acquisitions Financial sponsors, strategic investors and business executives harness the power of mergers and acquisitions to accelerate growth and maximize value. Market conditions, economic factors and innovative deal strategies can influence the outcome of a well-thought M&A plan. Here, CohnReznick's deal team, industry experts and advisors, offer insight and observations to help dealmakers achieve their vision. Explore insight collection On-demand QSBS - One of today’s most powerful yet often overlooked tax planning tools for VCS & company founders 4/10/2019 Section 1202 encourages investment in new ventures and small businesses by providing significant tax relief. This very attractive tax incentive offers up to 100% capital gain exclusion on certain dispositions of Qualified Small Business Stock (QSBS) acquired after September 27, 2010. Watch webinar Insight 5 key factors to consider before making a cannabis acquisition 4/15/2019 | Beau Whitney & Andrew Lines With talk of a looming recession, many analysts predict that during a downturn there will be a short list of growth industries that can deliver a healthy return on investment. Cannabis is near the top of that list. In fact, spending on legal cannabis in the U.S. is expected to increase from the current $12.9 billion to $20.4 billion in 2022, according to New Frontier Data. Read article On-demand The Wayfair Decision: Economic nexus and the impact on marketplace collection for sales tax Join us for an informational discussion on the impact of the marketplace facilitators obligations, the risks involved and policies and compliance procedures you should already have in place. Watch webinar Topic Tax reform With the passage of the Tax Cuts and Jobs Act (“Act”), there is much concern, as well as confusion, as to the impact the new legislation has on both businesses and individuals alike. Explore insight collection Subscribe Receive CohnReznick insights and event invitations on topics relevant to your business and role. Subscribe All Insights Published Date 1/1/2013 - 1/1/2022 Content Type Insight 7 On-demand 1 Topic 1 Results 1-9 of 9 PUBLISHED DATE New 163(j) guidance clarifies trader funds’ business interest expense deduction limitations Published Date: Tuesday, August 4, 2020, 2:00 PM GMT+2 | Robert Richardt, Justin Williams, Mark Papa Financial Sponsors & Financial Services ... Tax ... Nor is it sufficient to avoid tax-related penalties. ... Share ... Insight ... ESG strategy: 8 ways to create value for private equity firms Insight Financial Sponsors & Financial Services Tax Massachusetts issues proposed regulations for the Angel Investor Tax Credit Published Date: Monday, August 3, 2020, 2:00 PM GMT+2 | Kevin Michaelan This has been prepared for information purposes and general guidance only and does ... Share ... Corey L. Rosenthal ... View full biography ... Contact Corey ... Related Insights ... Insight Insight Tax State & Local Tax Tax Credits Advisory Transactions Interest expense limitations to trigger changes in financing private equity deals Published Date: Thursday, January 30, 2020, 1:00 PM GMT+1 Download Full PDF ... 646.625.5716 ... Tax ... Share ... Jeremy Swan ... View full biography ... Contact Jeremy ... Strategic Tax Issues for Capital Markets ... Explore insight collection Insight Financial Sponsors & Financial Services Private Equity Tax Tax changes could impact private equity in 2020 Published Date: Friday, January 10, 2020, 1:00 PM GMT+1 This content originally appeared in Association for Corporate Growth's Middle Market ... Related Services ... Tax ... Private Equity ... State & Local Tax ... International Tax ... Share Insight Financial Sponsors & Financial Services Private Equity Tax International tax adds extra complexity for PE funds considering holding companies Published Date: Tuesday, January 7, 2020, 1:00 PM GMT+1 | Eytan Burstein Holding companies can be useful for tax and business reasons, and choosing an ... 973.403.7992 ... International Tax ... Private Equity ... Nor is it sufficient to avoid tax-related penalties. Insight Financial Sponsors & Financial Services Private Equity Tax International Tax Strategic tax issues for capital markets During acquisition structuring, PE funds must decide not only whether to form a ... 12/12/2019 ... Read article ... Insight ... GILTI raises issues with downward attribution and compliance Topic Financial Sponsors & Financial Services Private Equity Tax The 5 tax issues keeping deal-makers up at night Published Date: Wednesday, October 23, 2019, 2:00 PM GMT+2 No representation or warranty (express or implied) is made as to the accuracy or ... Share ... Contact Jon ... Robert Richardt ... CPA, Partner ... View full biography ... Contact Robert Insight Financial Sponsors & Financial Services Private Equity Tax 5 key factors to consider before making a cannabis acquisition Published Date: Monday, April 15, 2019, 2:00 PM GMT+2 | Beau Whitney & Andrew Lines No representation or warranty (express or implied) is made as to the accuracy or ... Share ... Managing Principal – Real Estate, Cannabis Industries ... View full biography ... Contact Ira Insight Cannabis Advisory Treatment of Carried Interest Under New Proposed Regulations Event Date: Wednesday, August 26, 2020, 2:00 AM GMT+2 Fusce laoreet iaculis risus, eget posuere tellus hendrerit vitae. ... Integer mattis est quis placerat elementum. ... Nunc augue dui, pulvinar sit amet dolor vitae, aliquam congue enim. On-demand Financial Sponsors & Financial Services Tax Federal Tax Meet the Team Christopher G Aroh CPA, Partner - Financial Sponsors Industry Leader View full biography Contact Christopher Claudine Cohen Managing Principal, Transactions & Turnaround Advisory View full biography Contact Claudine Jonathan R. Collett CPA, Partner View full biography Contact Jonathan Brian Newman CPA, Partner, Practice Leader, Federal Tax Services View full biography Contact Brian Robert Richardt CPA, Partner View full biography Contact Robert Margaret Shanley Principal, CohnReznick Advisory - Transaction Advisory Services Practice Leader View full biography Contact Margaret Jeremy Swan Managing Principal - Financial Sponsors & Financial Services Industry View full biography Contact Jeremy Related Services Private Equity Tax This has been prepared for information purposes and general guidance only and does not constitute legal or professional advice. You should not act upon the information contained in this publication without obtaining specific professional advice. 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