Tax Analysts provides news, analysis, and commentary on tax-related topics, including the latest developments affecting treatment of carried interest taxation.

A “carried interest” (or “profits interest”) is a compensation arrangement for certain managers of investments or investment funds that affects payments that go beyond the amount that the managers, as partners, have contributed. Even though the amount paid is generally attributable to the work the manager has done with respect to the investment, the amount is taxed as a return on investment at capital gains rates, not as compensation for services as ordinary income.

While an overhaul of the treatment of carried interest has been discussed in many various venues, for instance, in a 2013 House Ways and Means Committee discussion draft, as a “loophole” in President Obama’s fiscal 2016 budget and as an issue that may arise in the 2016 presidential election, legislative change to address the issue have not yet been made.

Tax Analysts also carries analysis of carried interest issues (e.g. "Carried Interest for the Common Man") as well as exclusive interviews with individuals who can and have influenced the field of tax law, and who have specifically commented on this topic. ("Tax Analysts Exclusive: Departing W&M Chair Dave Camp Reflects on Tax Reform Effort," "Tax Analysts Exclusive: Conversations: Sen. Carl Levin")

Tax Analysts consistently and promptly publishes all relevant developments regarding carried interest taxation.