Carried Interest: New Tax Rules and Tactics

Agenda / Content Covered

12:00 — 1:30, Joseph Mandarino

1. Carried Interest Tax Rules Changes Under the TCJA
2. IRS Section 1061 Final Regulations (Jan 2021) and Effective Dates
3. IRC 1061 and 1231 Current Gray Areas, Case Studies, Planning Opportunities
4. Near Future and Long-Term Outlook

Accreditation Details:

Joseph C Mandarino is an attorney with the law firm of Smith, Gambrell & Russell, LLP. His practice focuses primarily on tax and financial planning. Mr. Mandarino writes and speaks on a of business, tax and finance topics. He has published over 100 articles in journals and in-house newsletters, and has participated in over 200 presentations and seminars. His articles have appeared in the National Law Journal, Mergers & Acquisitions magazine, Tax Notes Today, the Journal of Real Estate Taxation, the Journal of S Corporation Taxation, the Journal of Multistate Taxation, the Tax & Finance Newsletter and the NYU Institute on Federal Taxation. In addition, Mr. Mandarino has spoken at meetings and seminars organized by numerous organizations, including the American Bar Association, the White House Conference on Small Businesses, the U.S. Small Business Administration, the Georgia Electronic Commerce Association, the Federation of Exchange Accommodators, the International Reinsurance Conference, the Service Corps of Retired Executives and the United Way, as well as several panel-type TV discussion programs. He earned his B.A. degree from the University of Toronto; his J.D. degree, cum laude, from Loyola University School of Law; and his LL.M. degree from New York University School of Law.