Loading...
Bibliography

Below you will find a list of books and articles that deal specifically with the taxation of private equity, venture capital and hedge funds and their investors.  This is not an exclusive list.  These are sources that are expressly dedicated to this topic.  Investment fund taxation spans across many areas of the tax law, and thus, there are too many other sources to list.  Please do not hesitate to contact us if you know of a topical source that is not listed below.


Adele M. Karig, U.S. Taxation of Tax-Exempt and Foreign Investors in U.S. Private Investment Funds, Practising Law Institute (2008)

Amanda N. Persaud, Adrienne Atkinson, Private Equity Funds: Legal Analysis of Structural, ERISA, Securities and Other Regulatory Issues, PLI 2012

Amy S. Elliott and Lee A. Sheppard, Private Equity Fund Is in a Trade or Business, First Circuit Holds, TNT Doc 2013-18068


Andrew Needham, Portfolio 735-2nd: Private Equity Funds, (BNA)


Andrew Needham, Portfolio 736-1st: Hedge Funds (BNA)


Andrew Needham, “U.S. Private Equity Funds: Common Tax Issues for Investors and Other Participants,” 61 N.Y.U. Annual Institute on Federal Taxation §11 (2003)


Andrew Needham, A guide to Tax Planning for Private Equity Funds and Portfolio Investments, Tax Analysts Doc 2002-12742 (2002)


Arturo Requenez II and Timothy S. Shuman, U.S. Private Equity Funds Making Cross-Border Investments-Primary Tax Considerations, Journal of Taxation (Volume 106, Number 06, June 2007)


Brian E. Ladin, James M. Lowy and William S. Woods II, Hedge Fund Stuffing Allocations: A Path Through the Maze, 2008 TNT 228-34 (2008)

Bridget R. O’Neill, Basic U.S. Federal Income Tax Considerations for Hedge Fund Structures, PLI 2008 (PLI Item #: 14014)

Bruce J. McNeil, Hedge Funds and Private Equity Funds as Investment Vehicles, 53 Tax Management Memorandum 59 (2012)


Congressional Research Service, Taxation of Private Equity and Hedge Fund Partnerships: Characterization of Carried Interest, 2008 TNT 46-26 (2008)


Chris William Sanchirico, The Tax Advantage to Paying Private Equity Fund Managers with Profit Shares: What Is It? Why Is It Bad, University of Chicago Law Review, Vol. 75, 2008.

Daniel M. Dunn, Venturing Afar: Structural Tax Considerations in Cross-Border Joint Ventures, PLI Partnership Tax Practice Series (Chapter 281) ISBN Number: 978-1-4024-1426-8


Daniel S. Goldberg, Choice of Entity for a Venture Capital Start-up: The Myth of Incorporation, 55 Tax Law. 923 (2002)


David S. Miller & Jean Bertrand, Federal Income Tax Treatment of Hedge Funds, Their Investors, and Their Managers, Tax Lawyer, Vol. 65, No.2 (2012)


David Neuenhaus, Inbound Investment Funds and Withholding Foreign Partnership Status, Tax Notes International (Volume 58, Number 4, April 26, 2010)ber 4 April 26, 2010


David R. Sicular, Selected Current Effectively Connected Income Issues for Investment Funds, The Tax Lawyer (Summer 2003)

Donald J. Marples, Taxation of Hedge Fund and Private Equity Managers, Congressional Research Service, June 20, 2013


Edward J. Buchholz, LBOs of Passthrough Entities by Private Equity Funds—An Overview of the Principal Income Tax Issues, JOURNAL OF PASSTHROUGH ENTITIES (July–August 2008)

Eugene M. Chan and Elliot Kung, FAQs on Net Investment Income Tax for Real Estate Funds, TNT April 21, 2014


Ginsberg and Levin, Structuring Venture Capital, Private Equity, and Entrepreneurial Transactions, Aspen Publishers (July 29, 2006) ISBN-10: 0735548854

Gregg D. Polsky, A Compendium of Private Equity Tax Games, UNC Legal Studies Research Paper No 2524593 (November 14, 2014) 

Gregg D. Polsky, Private Equity Monitoring Fees As Dividends: Collateral Impact, TNT June 2, 2014


Ivan Mitev, The Private Equity and Venture Capital Tax Manual, ABA Book Publishing (June 2011) ISBN: 978-1-61632-868-9


James H. Lokey. Jr. et al, Selected Tax Issues in Structuring Private Equity Funds, 62 N.Y.U. Institute on Federal Taxation 509 (2004)


James M. Schell, Private Equity Funds: Business Structure and Operations, Law Journal Seminars Press (January 28, 1999) ISBN-10: 1588520889

James Schulwolf, Peter Bilfield and Lisa Zana, Investments by Family Offices in Hedge Funds through Variable Insurance Policies: Tax-Advantaged Structures, Diversification and Investor Control Rules and Restructuring Strategies, The Hedge Fund Law Report,  April 11, 2011

Jennifer Banzaca, Clawbacks, Hedge Fund Law Report, August 7, 2013

Jerald David August, Hedge Funds—Structure, Regulation and Tax Implications Structure and Regulation, PLI, The Partnership Tax Practice Series 2013, 192

Jerald David August and Lawrence Cohen, Selected Federal Income Tax Issues Affecting Hedge Funds, 8 No. 5 BUSENT 06 (2006)

Joseph Pacello, Tax Compliance And Reporting For Hedge Funds And Their Investors, Thomson Reuters (2014)

Kara Friedenberg, Alternative Investments Tax: Navigating the New Normal, Tax Notes (January 9, 2012)


Kara Friedenberg, Final Net Investment Tax Regs’ Impact on Alternatives (TNT Dec, 2013)


Kimberly S. Blanchard, Cross-Border Tax Problems of Investment Funds, 60 Tax Law. 583 (2007)

Lee Sheppard, Are Hedge Funds in a Trade or Business?, TNT Doc 2007-786 (2007)


Lee Sheppard, Hedge Fund Managers’ Year-End Tax Planning, TNT Doc 2008-25908 (2008)

Lee Sheppard, Hedge Fund Audits: What’s Being Audited?, TNT August 12, 2013

Lee Sheppard, Neither a Dealer Nor a Lender Be, 2005 TNT 157-3

Lee A. Sheppard, The Future of Hedge Fund Taxation, TNT November 25, 2013


Lee Sheppard, What Can Hedge Fund Managers And Investors Deduct?, 2008 TNT 136-3 (2008)

Leslie C. Giordani, J.D. Amy P. Jetel, J.D., Investing in Hedge Funds Through Private Placement Life Insurance, Journal of Investment Consulting, VOL. 6, NO. 2, WINTER 2003/2004   


Mark Leeds, IRS’s One-Day Trifecta Impacts Hedge Funds, Funds of Funds, BNA Daily (July 21, 2008)

Martin A. Sullivan and Lee A. Sheppard, Tax Analysts Offshore Project: Offshore Explorations: Caribbean Hedge Funds, TNT (2008)

Mary Conway, Structuring Hedge Funds: Tax Issues, PLI 2002 (PLI Item #: 14014) 


Michael Kosnitzky and Ivan Mitev, Guide to Corporate Blockers, The Tax Adviser (October 2011)

Michael Kosnitzky with the assistance of Ivan Mitev, Protective Filings for Hedge Funds After the Jobs Act, 2005 TNT 215-36

Michele Gibbs Itri, What Impact Will FATCA Have on Offshore Hedge Funds and How Should Such Funds Prepare for FATCA Compliance?, The Hedge Fund Law Report, February 1, 2013  


Michael Spiro, Tax Planning Issues for Hedge Fund Partnership Mergers, Journal of Taxation (April, 2010)


Navendu P. Vasavada, Taxation of U.S. Investment Partnerships and Hedge Funds, Wiley Advisor ISBN 978-0-470-60575-2 (2010)


Noah Ginsberg and Adam Kunkel, Swaps and Limited Partnership Interest in Hedge Funds Proposed Regulations, Journal of Passthrough Entities (January-February 2012)


Patrick Fenn and David Goldstein, Tax Considerations In Structuring US-Based Private Equity Funds, International Financial Law Review (2002)

Paul “Chip” L. Lion III, Special Considerations for Venture Capital and Private Equity, VMD0206 ALI-ABA 295

Paul S. Lee et all, What Every Tax Adviser Needs to Know About Hedge Funds, ABA TAX-RPTE (2008)


Peter A. Furci et al, Convertible Preferred Stock Investments by Private Funds: A Practical Guide to Tax Structuring, PLI (October/November 2004)


Peter A. Furci, Certain U.S. Tax Considerations for Organizing U.S. Hedge Funds, PLI Order No. 9068 (2005)

Peter J. Elias, Sun Capital’s Limited Impact on the Taxation of Private Equity Funds, TNT May 12, 2014


Philip Gross, Tax Issues in Structuring your Hedge Fund, Marcum & Kliegman LLP’s Private Investment Forum, (Second Quarter 2004)


Philip Gross, Tax Planning for Offshore Hedge Funds – the Potential Benefits of Investing in a PFIC, Journal of Taxation of Investments (January 2004)


Robert Cassanos, An Alternative Approach to the Offshore Lender’s Dilemma (TAX NOTES, January 5, 2009)


Robert D. Blashek, Investments in “Pass-through” Portfolio Companies by Private Equity Partnerships: Tax Strategies and Structuring, 704 PLI/Tax 689 (2006)

Scott J. Lederman, HEDGE FUND BASICS, PLI 2008 (PLI Item #: 14014) 

Selva Ozelli, Risk Management Transactions of Hedge Fund ManagersTAX NOTES, July 14, 2008

Steven M. Rosenthal, Private Equity Is a Business:Sun Capital and Beyond, TNT September 23, 2013

Steven M. Rosenthal, Taxing Private Equity Funds as Corporate ‘Developers, TNT January 21, 2013


Thomas C. Lenz and Joseph J. Bergthold, When Private Equity Fund Debt Goes Bad, Journal of Passthrough Entities (Jan. 1, 2010)


Thomas C. Lenz, Joseph J. Bergthold and Thomas J. Blaze, Keeping Up with the States: Funds Attempt to Navigate Unclear Rules and Escalating Requirements, Journal of Passthrough Entities (March-April, 2012)


Vadim Mahmoudov, Rafael Kariyev, and Daniel Backenroth, Playing With Blocks: Testing a Fund’s Blocker Allocations, Tax Notes (November 21, 2011)


Victor Fleischer,  Two and TwentyTaxing Partnership Profits in Private Equity Funds, 83 N.Y.U. L. Rev. 1 (2008)