HEDGE FUND TAX 2:00
2:10
PRIVATE EQUITY TAX Networking Break
Tax Implications for Derivatives and other
State and Local Tax Update for Private
Complex Investments
Equity Funds
• • • • • •
• Various SALT withholding requirements • Structuring considerations in light of new state tax rules • State market sourcing update • General state tax allocations
Mark-to-market status Section 1260 – constructive ownership rules Credit default swaps Bullet swaps Wash sale/deemed exchange implications Significant and non-significant non-periodic payments
»» Edner Jocelyn, Partner WITHUM
»» Edward Dougherty, Partner DELOIT TE TA X
3:00
Taxation of Cryptocurrencies
Effective Implementation of Partnership
• Understanding blockchain technology and cryptocurrencies • What guidance has the IRS offered on cryptocurrencies? • What are ICOs? • Keeping track of basis
Audit Rules for Private Equity Funds
»» Steve Yardumian, Partner WITHUM 4:00
• Tax representative designation • Annual election • Tax accounting for partnership audit adjustments • What should be in fund documents? • Changing partnership agreements – how can this be done?
Conference Adjourns
To Register: Call 800-280-8440 or visit us at www.frallc.com