How 'As Such' Changes LPs' Self-Employment Tax Exposure

By Jennifer Breen, Richard Zarin and Daniel Carmody (December 7, 2023, 5:19 PM EST) -- Private equity, hedge fund and other investment fund sponsors should be aware of a recent development in the Internal Revenue Service's audit campaign with respect to potential liability for the Self-Employment Contributions Act, or SECA, tax on investment professionals through their limited partnership interests in fund management vehicles....

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