Public Policy

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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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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