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Documents tagged "Provisions"

Found 2 documents with this tag

HOUSE_OVERSIGHT_026829.txt

The document discusses changes to U.S. tax law that will allow increased foreign investment in real property interests. The Foreign Investment in Real Property Tax Act of 1980 (FIRPTA) has been reformed by the Protecting Americans from Tax Hikes Act of 2015 (PATH Act), which includes extensions of tax relief provisions and clarifies certain FIRPTA provisions for Real Estate Investment Trusts (REITs) and their shareholders. The document is written by Sadis & Goldberg Tax Group and mentions key people like Steven Etkind and Alex Gelinas who can provide further information about the alert.

Richard Kahn SentJeffrey EpsteinReform ProvisionsNew Tax Law OpenIncreased Foreign InvestmentReal Property Interests ImportanceHigh Richard KahnAssociates IncLexington AvenueFloor New YorkTel Fax Cell BeginGoldberg Tax GroupTo SubjectIncreased Foreign InvestmentReal Property Interests ReplyReal Property Interests ForSteven Etkind PartnerAlex Gelinas PartnerOn DecemberPresident ObamaInternal Revenue CodeForeign InvestmentReal Property Tax ActThe Protecting AmericansTax Hikes ActThe Foreign InvestmentProtecting AmericansReal Estate Investment TrustsSteven EtkindAlex GelinasRichardKahnSentJeffreyEpsteinSubjectFwdAlertReformProvisionsNewTaxLawOpenDoorIncreasedForeignInvestmentRealProperty

HOUSE_OVERSIGHT_026778.txt

The document discusses The 2017 Tax Reform Act and its impact on fund managers and their funds. Key provisions include the carried interest rule and other changes affecting asset management firms and investors. Richard Kahn from HBRK Associates Inc. is forwarding this information to Jeffrey E. Jeyacation@gmail.com, who can contact Alex Gelinas or Steven Etkind for further information. The Tax Act contains significant changes since 1986, with some provisions taking effect on January 1, 2018. However, the "future profits only" interest in a partnership continues to be eligible for tax-free treatment under the new law.

Richard Kahn SentTax Reform Act ImportanceHigh Richard KahnAssociates IncLexington AvenueFloor New YorkTax Reform ActKey Provisions Impacting FundTheir Funds ForAlex Gelinas PartnerSteven Etkind PartnerThe Tax CutsJobs ActTax ActPresident TrumpTax ActThis Client AlertThe AlertCarried Interest SurvivesModified Form The TaxApplicable Partnership InterestsRichard KahnAlex GelinasSteven EtkindThe Tax ActRichardKahnSentSubjectFwdAlertTaxReformActImportanceHighAssociatesIncLexingtonAvenueFloorNewYorkKeyProvisionsImpactingFundManagersFundsAlex