FRA Program Analyzes the Tax Implications of Common Hedge Fund Investment Strategies

At the recent FRA Private Investment Fund Tax Master Class, a panel of tax professionals considered the tax ramifications of several common investment strategies employed by hedge funds. Panelists Mark Fichtenbaum, president of MF Consulting and a clinical assistant professor at Pace University; Lisa K. Head, partner at Weaver LLP; and E. George Teixeira, partner at Anchin Block & Anchin LLP, explored the rules for wash sales, straddles, constructive sales, collars and swaps; techniques for avoiding the traps set by some of those rules; and partnership tax allocations. This article distills their insights. For coverage of another panel at that event, see “How Fund Managers Can Ensure They Have Effective Tax Disclosures in PPMs” (Jul. 22, 2021).

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