If You Received Carried Interests, Profits Interest or a Promote – You Are Subject to a 3-Year Holding Rule

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At a glance The main takeaway: The new regulations under Section 1061 impose a three-year hold on carried interests (also referred to as profits interest and promote), from one year, to qualify for long-term gains treatment for tax years beginning after December 31, 2017. Impact on your business: The modifications to Section 1061 will greatly impact taxpayers…

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R&D Expenses Under the Build Back Better Act

At a glance The main takeaway: Venture Capitalists, private equity firms and companies who heavily invest in R&D may face increased compliance from the proposed Build Bact Better Act. Impact on you and your business: For now, U.S. taxpayers might receive a five-year reprieve on the new R&D amortization requirement, but changes are expected on future tax…

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Education 2021 & Beyond MA&A Webinar

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As 2020 fades into the rear-view mirror, gain a competitive advantage in 2021 with Aprio’s webinar series: What’s Next – 2021 and Beyond. Aprio’s Private Equity Team is proud to bring together Education industry leaders as we take stock of the new normal, plan for the future, and discover the next, new normal. Topics Covered:…

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