The court withdrew its January opinion and replaced it with a new test focused on whether a partner plays a significant role ...

In today’s litigious society, safeguarding your wealth has never been more important. For high-net-worth individuals, business owners and anyone with substantial assets, protecting those assets from ...

Limited partnerships (LPs) are a specific type of business structure that consists of at least one general partner and one or more limited partners. The general partner typically assumes full ...

A master limited partnership is a business organized as a publicly listed limited partnership that can be traded on a ...

On November 28, 2023, in Soroban Capital Partners LP v. Commissioner, the US Tax Court denied the taxpayer’s motion for summary judgment, holding that whether a limited partner in a state law limited ...

Real estate can be a stable and lucrative asset class. Yet, the process of acquiring, managing and selling properties could also be overwhelming for individual investors. This is where real estate ...

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LPs are entities or individuals who contribute capital to VC funds. In venture capital, limited partners or LPs are entities or individuals who contribute capital to VC funds. LPs invest in the fund’s ...

Master limited partnerships (MLPs) offer attractive returns for investors in the energy sector. MLPs focus on natural resources like oil, gas, timber and solar energy. They offer a favorable tax ...

For individuals who want to invest in commercial real estate, but may lack the stomach to go all-in individually, or even to have the bulk of liability for a new entity, a real estate limited ...

Under Section 1402 of the Internal Revenue Code (“IRC”), individuals must pay a tax on net earnings from self-employment. IRC section 1402 defines “net earnings from self-employment” as the “gross ...