Try our Advanced Search for more refined results

Expert Analysis

Taxing Life Settlements Investment Funds Under The TCJA

By Brian Casey, Thomas Sherman and Jaremi Chilton ( May 15, 2018, 3:19 PM EDT) -- This is the third article in our series of three articles addressing the most significant impacts of the Tax Cuts and Jobs Act on the U.S. life settlements industry. Life settlements investment funds, like hedge funds and private equity funds, usually have general partners whose compensation for managing the fund oftentimes includes a so-called "carried interest" profit participation element. Among its many other changes, the TCJA materially altered the taxation of carried interests generally, but not, for the most part, for life settlements investment funds....

Law360 is on it, so you are, too.

A Law360 subscription puts you at the center of fast-moving legal issues, trends and developments so you can act with speed and confidence. Over 200 articles are published daily across more than 60 topics, industries, practice areas and jurisdictions.


A Law360 subscription includes features such as

  • Daily newsletters
  • Expert analysis
  • Mobile app
  • Advanced search
  • Judge information
  • Real-time alerts
  • 450K+ searchable archived articles

And more!

Experience Law360 today with a free 7-day trial.

Start Free Trial

Already a subscriber? Click here to login

Related Sections

Law Firms

Government Agencies

Hello! I'm Law360's automated support bot.

How can I help you today?

For example, you can type:
  • I forgot my password
  • I took a free trial but didn't get a verification email
  • How do I sign up for a newsletter?
Ask a question!