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Perspective

Aug. 27, 2015

Proposed IRS rules may require review of profit interests

Earlier this month, the Internal Revenue Service issued proposed regulations that may change the way practitioners draft and structure many common types of payments for services to partnerships. By Alejandro Ruiz


By Alejandro Ruiz


Earlier this month, the Internal Revenue Service and the Treasury Department issued
proposed regulations that may change the way practitioners draft and structure many
common types of payments for services to partnerships. If the new rules are adopted,
fee waivers and profits interests will require additional scrutiny.


Noting that this guidance generally reflects congre...

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