Difference between revisions of "Carried Interest Debate (Wiki Page)"

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[[category:McNair Projects]]
 
[[category:McNair Projects]]
 
=What is a Private Investment Fund?=
 
=What is a Private Investment Fund?=
Before considering carried interest, one must first have a basic understanding of the organizations that currently benefit from it. Private investment funds, set up as limited liability companies or limited partnerships, purchase or invest capital in private or publicly traded companies. These funds are organized under general partners and limited partners. The general partners are the funds' managers or managing firms. The limited partners are the funds' investors who typically include pension funds, insurance companies, and wealthy individuals. Types of private investment funds include private equity funds, hedge funds, and venture capital funds.
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Before considering carried interest, one must first have a basic understanding of the organizations that currently benefit from it. Private investment funds, set up as limited liability companies or limited partnerships, invest capital in or acquire private or publicly traded companies. These funds are organized under general partners and limited partners. The general partners are the funds' managers or managing firms. The limited partners are the funds' investors who typically include pension funds, insurance companies, and wealthy individuals. Types of private investment funds include private equity funds, hedge funds, and venture capital funds.
 
Private equity funds  
 
Private equity funds  
  

Revision as of 14:21, 7 June 2016

What is a Private Investment Fund?

Before considering carried interest, one must first have a basic understanding of the organizations that currently benefit from it. Private investment funds, set up as limited liability companies or limited partnerships, invest capital in or acquire private or publicly traded companies. These funds are organized under general partners and limited partners. The general partners are the funds' managers or managing firms. The limited partners are the funds' investors who typically include pension funds, insurance companies, and wealthy individuals. Types of private investment funds include private equity funds, hedge funds, and venture capital funds. Private equity funds


http://www.taxpolicycenter.org/briefing-book/what-carried-interest-and-how-should-it-be-taxed http://www.ntanet.org/NTJ/61/3/ntj-v61n03p445-60-taxation-carried-interest-understanding.pdf http://victorfleischer.com/wp-content/uploads/2009/12/Two-and-Twenty.pdf http://www.streetofwalls.com/articles/private-equity/learn-the-basics/how-private-equity-works/ http://www.investopedia.com/articles/investing/102515/carried-interest-loophole-americas-tax-code.asp https://www.cbo.gov/sites/default/files/110th-congress-2007-2008/reports/09-06-carriedinterest_testimony.pdf