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This article analyzes Internal Revenue Code sect; 162(m), which in general denies public companies a deduction for annual non-performance-based compensation in excess of $1,000,000 paid to senior executive officers. Congress enacted sect; 162(m) with the intent to reduce the overall level of...
Persistent link: https://www.econbiz.de/10012773260
Private equity managers regularly convert a portion of their 2 percent annual management fees into additional carried interest. They do this primarily to convert the tax character of the resulting income. This special report explains the economics behind management fee conversions, describes...
Persistent link: https://www.econbiz.de/10012754910