On July 16, 2014, Kirkland & Ellis LLP announced that Dean S. Shulman has joined the firm’s New York office as a partner in its tax practice group.  See “Tax Practitioners Discuss Taxation of Swaps, Wash Sales, Constructive Sales, Short Sales and Straddles at FRA/HFBOA Seminar (Part Four of Four),” Hedge Fund Law Report, Vol. 7, No. 5 (Feb. 6, 2014).  WilmerHale also recently announced that Matthew Schnall is joining the firm as a partner and a member of the tax practice group in Boston.  See “Tax Experts Discuss Provisions Impacting Foreign Investors in Foreign Hedge Funds During FRA/HFBOA Seminar (Part Two of Four),” Hedge Fund Law Report, Vol. 7, No. 3 (Jan. 23, 2014).  For a discussion of an important recent tax development relevant to hedge fund managers, see “The Impact of Revenue Ruling 2014-18 on Compensation of Hedge Fund Managers and Employees,” Hedge Fund Law Report, Vol. 7, No. 24 (Jun. l9, 2014).