Error loading player: No playable sources found

EST2215

Estate Planning for Private Equity and Opportunity Zone Funds

Date
June 8, 2022
$49
Standard Price
This product is also available as part of the following products:
Thumbnail for Advanced Estate Planning (as part of AICPA & CIMA ENGAGE 2022)
This includes sessions from the conference: Advanced Estate Planning (as part of AICPA & CIMA ENGAGE 2022)
Thumbnail for AICPA & CIMA ENGAGE 2022
This includes sessions from AICPA & CIMA ENGAGE 2022:

Private Equity and Opportunity Zone fund managers typically receive a special equity interest in the fund commonly referred to as a "carried" or "profits interest", as incentive compensation for managing the fund. Successful managers that earn a return exceeding the fund's hurdle rate often receive 20% of the fund's profits creating significant value to the fund manager over the life of the fund. This session will explore estate planning opportunities for the Manager's carried interest comparing different approaches and highlighting income tax and gift tax technical issues including application of IRC Section 2701. In addition, we will discuss valuation of the Manager's carried interest for gift tax purposes including significant factors impacting the current value and potential future value of a successful fund.

Learning Objectives

  • Recognize various estate planning approaches for fund managers along with knowledge of the primary benefits and disadvantages of each approach.
  • Recall the key valuation drivers of a carried interest for gift tax purposes.

Speaker

Speaker Image for Joseph Karczewski
Managing Director, Andersen

Related Products

Thumbnail for Workshop: All Things Roth
Workshop: All Things Roth
From basics to the latest wrinkles…
Thumbnail for Income Tax Planning for Trusts
Income Tax Planning for Trusts
This session will review various planning opportunities available for trusts including (1) including gains in DNI, (2) qualifying for the income tax charitable deduction, (3) how the final Section 67(e) regulations affect planning, (4) funding fractional versus pecuniary bequests, (5) distributions…
Thumbnail for NIMCRUT Basics – When and How to Use the Net-Income with Make-up Charitable Remainder Unitrust
NIMCRUT Basics – When and How to Use the Net-Income with Make-up Charitable Remainder Unitrust
This session will explore the NIMCRUT and its close cousin, the Flip-CRUT in some detail, highlighting the NIMCRUT’s use in philanthropic planning…
Thumbnail for Planning for Closely-held Businesses
Planning for Closely-held Businesses
Entrepreneurs have a unique set of estate and income tax problems, most of which are interrelated and require a planner who is well versed in both…

This site uses cookies to store information on your computer. Some are essential to make our site work, others help us improve, the user experience. By using the site, you consent to the placement of these cookies. Visit our Privacy Center to learn more.