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. The capital...

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SBIA Final Comment Letter – SEC’s Proposed Amendments on “AFFE Rule”

January 7, 2021

BY ELECTRONIC TRANSMISSION 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 ...

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Final 1061 Carried Interest Regulations

January 7, 2021

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., “carried interest”) held in...

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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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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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