The Top 10 Private Equity Tax Loopholes #p2 #tcot

from http://taxprof.typepad.com/taxprof_blog/2013/04/fleischer-.html

New York Times DealBook:  The Top 10 Private Equity Loopholes, by Victor Fleischer (Colorado; moving to San Diego):

1. Carried Interest
2. Management Fee Waivers
3. The Limited Partner Loophole
4. The S Corp Loophole
5. Private Equity Publicly Traded Partnerships
6. Supercharged Public Offerings
7. Enterprise Value
8. The Angel Investor Loophole
9. IRA Stufing
10. Interest Deductions

"Tax reform will close special-interest loopholes to help lower rates," said Senator Max Baucus, the chairman of the Senate Finance Committee, and Representative Dave Camp, the chairman of the House Ways and Means Committee, in a recent Wall Street Journal opinion article. Mr. Baucus and Mr. Camp have led a great process thus far. Let's keep this column as a scorecard and see how they're doing in six months.

rest at http://taxprof.typepad.com/taxprof_blog/2013/04/fleischer-.html