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- Title
Estate Planning with Carried Interests: Navigating I.R.C. §2701.
- Authors
Brown, Nathan R.
- Abstract
The article discusses estate planning in Florida in relation to Section 2701 of the U.S. Internal Revenue Code (I.R.C.) and a private equity fund's general partner's share of profits which are also known as carried interests. According to the article, high net worth individuals such as private equity managers (fund managers) can increase their tax savings by relocating to Florida which does not have any state income, gift, or estate taxes. Limited liability companies are also examined.
- Subjects
FLORIDA; UNITED States; CARRIED interest; UNITED States. Internal Revenue Code; GENERAL partnership; HIGH net worth individuals; ESTATE planning; INVESTMENT advisors; GIFT taxes; INHERITANCE &; transfer tax; TAXATION; U.S. states
- Publication
Florida Bar Journal, 2015, Vol 89, Issue 7, p65
- ISSN
0015-3915
- Publication type
Article