Public Policy

“Carried Interest Fairness Act” Introduced

February 16, 2021

According to bill sponsors, the Carried Interest Fairness Act would close a tax loophole by taxing carried interest compensation at ordinary income tax rates and treating it as wage income subject to employment taxes.

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1061 Carried Interest Regulations

January 7, 2021

Publication of Final Rule The IRS on January 7, 2021, submitted for official publication final regulations regarding Section 1061 of the Internal Revenue Code (26 U.S.C. 1061) on the tax treatment of certain partnership interests (i.e.,...

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CBO Report: Federal Policies in Response to Declining Entrepreneurship

January 4, 2021

This Congressional Budget Office report offers policy recommendations and may be of interest to SBIA members. According to the report, “Entrepreneurship in the economy has declined significantly over the past four decades. The rate at...

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SEC’s Proposed Amendments on “AFFE Rule”

December 4, 2020

December 4, 2020 Vanessa Countryman Secretary U.S. Securities and Exchange Commission 100 F Street, N.E. Washington, D.C. 20549 Re: SEC File No. S7-09-20; Release Nos. 33-10814; 34-89478; IC-33963: SBIA Comments on Tailored Shareholder Reports, Treatment of...

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SBIA Final Comment Letter – Coinvestment Transactions Regarding BDCs

December 4, 2020

December 4th, 2020 The Honorable Jay Clayton Chairman U.S. Securities and Exchange Commission 100 F Street, N.E. Washington, D.C. 20549 Dear Chairman Clayton: The Small Business Investor Alliance (SBIA) appreciates the ongoing work of the...

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SBIA Analysis: SEC’s Final “Accredited Investor” Rule

October 15, 2020

As noticed in the Federal Register, the SEC’s final rule regarding the definition of an “accredited investor” will become effective on December 8th.   The rule expands the criteria required for an investor to be deemed...

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Mindset Memo: SEC Roundtable on Interconnectedness and Risk in U.S. Credit Markets

October 14, 2020

On October 14, the Securities and Exchange Commission hosted a Roundtable to discuss issues raised in the report, “Interconnectedness and Risk in U.S. Credit Markets”. In the U.S. credit markets, banking and non-banking entities and intermediaries...

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SEC Report: Coronavirus (COVID-19) Response

August 28, 2020

Visit the U.S. SEC's summary of operational initiatives, market-focused actions, guidance and targeted assistance and relief, investor protection efforts and other work of the agency in response to the effects of COVID-19.

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