Carried Interests: Current Developments

, New York Law Journal


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.

This article has been archived, and is no longer available on this website.

View this content exclusively through LexisAdvance® Here

Not a LexisAdvance® Subscriber?

Subscribe Now

Why am I seeing this?

LexisAdvance® is now the exclusive third party online distributor of the broad collection of current and archived versions of ALM's legal news publications. LexisAdvance® customers will be able to access and use ALM's content by subscribing to the LexisAdvance® services via® and Nexis®. This includes content from The National Law Journal®, The American Lawyer®, Legaltech News®, The New York Law Journal® and Corporate Counsel®, as well as ALM's other newspapers, directories, legal treatises, published and unpublished court opinions, and other sources of legal information.

ALM's content plays a significant role in your work and research, and now through this alliance LexisAdvance® will bring you access to an even more comprehensive collection of legal content.

For questions call 1-877-256-2472 or contact us at

What's being said

Comments are not moderated. To report offensive comments, click here.

Preparing comment abuse report for Article# 1202636016453

Thank you!

This article's comments will be reviewed.