Difference between revisions of "Carried Interest Debate (Wiki Page)"
| Line 14: | Line 14: | ||
}} | }} | ||
==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, 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. | |
| − | + | In reality, the lines between these types of funds can often be blurred, but the key distinctions can be summarized as follows: | |
| − | Private equity funds | + | *Private equity funds generally invest in large companies, by acquiring private firms or purchasing a controlling interest in publicly traded ones, with the intent to restructure and sell the firms for a gain. The acquisitions performed by private equity funds |
| − | |||
http://www.taxpolicycenter.org/briefing-book/what-carried-interest-and-how-should-it-be-taxed | http://www.taxpolicycenter.org/briefing-book/what-carried-interest-and-how-should-it-be-taxed | ||
| Line 25: | Line 24: | ||
http://www.investopedia.com/articles/investing/102515/carried-interest-loophole-americas-tax-code.asp | 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 | https://www.cbo.gov/sites/default/files/110th-congress-2007-2008/reports/09-06-carriedinterest_testimony.pdf | ||
| + | http://www.investopedia.com/ask/answers/121614/what-difference-between-hedge-fund-and-private-equity-fund.asp | ||
Revision as of 14:45, 7 June 2016
| Carried Interest Debate (Wiki Page) | |
|---|---|
| Project Information | |
| Project Title | |
| Start Date | |
| Deadline | |
| Primary Billing | |
| Notes | |
| Has project status | |
| Copyright © 2016 edegan.com. All Rights Reserved. | |
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. In reality, the lines between these types of funds can often be blurred, but the key distinctions can be summarized as follows:
- Private equity funds generally invest in large companies, by acquiring private firms or purchasing a controlling interest in publicly traded ones, with the intent to restructure and sell the firms for a gain. The acquisitions performed by 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 http://www.investopedia.com/ask/answers/121614/what-difference-between-hedge-fund-and-private-equity-fund.asp
