University of Texas School of Law

eCourse

Hot Topics for Business Entities After Tax Reform: Carried Interests and Opportunity Zones

Contains material from Aug 2019

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Session 1: Carrying On About Carried Interests Carried interests—also known as profits interests—have been used for decades to motivate and reward key employees, partners and members. The 2017 tax act makes significant changes to the way in which carried interests are taxed. Review current thinking on the use of carried interests, learn cutting-edge techniques for drafting carried interests, and analyze how carried interests are taxed.
 
Session 2: â€‹Qualified Opportunity Zones Tax reform brought us a new regime for tax-favored investments in qualified opportunity zones, and while the potential benefits are being referred to as “unprecedented,” the rules are still being written. Discuss those benefits, the requirements to obtain them, potential traps along the way, as well as remaining open questions.
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Total Credit Hours:
1.50     Credit Info
Specialization: Civil Appellate Law | Civil Trial Law | Tax Law

TX MCLE credit expires: 8/31/2020

Includes: Video Audio Paper Slides

$75  

Preview Sessions
Credit Hours
1. Carrying On About Carried Interests (Aug 2019)

Dan G. Baucum, William D. Elliott

1.00 0.00 0.00 1.00  

Preview Session Materials

You may download session materials
for offline use.

Video (mp4) 53 mins
Audio (mp3) 53 mins
Paper (pdf) 16 pgs
Slides (pdf) 12 pgs

SESSION 1 — 53 mins, credit 1.00

Session 1:

Carrying On About Carried Interests (Aug 2019)

Carried interests—also known as profits interests—have been used for decades to motivate and reward key employees, partners and members. The 2017 tax act makes significant changes to the way in which carried interests are taxed. Review current thinking on the use of carried interests, learn cutting-edge techniques for drafting carried interests, and analyze how carried interests are taxed.

Originally presented at: Jul 2019 LLCs, LPs and Partnerships

Dan G. Baucum, Daniel Baucum Law PLLC - Frisco, TX
William D. Elliott, Elliott, Thomason & Gibson, LLP - Dallas, TX

2. Qualified Opportunity Zones (Aug 2019)

Christopher Alan Cunningham, Brandon S. Jones, Kevin Thomason

0.50 0.00 0.00 0.50  

Preview Session Materials

You may download session materials
for offline use.

Video (mp4) 31 mins
Audio (mp3) 30 mins
Paper (pdf) 35 pgs
Slides (pdf) 10 pgs

SESSION 2 — 31 mins, credit 0.50

Session 2:

Qualified Opportunity Zones (Aug 2019)

Tax reform brought us a new regime for tax-favored investments in qualified opportunity zones, and while the potential benefits are being referred to as “unprecedented,” the rules are still being written. Discuss those benefits, the requirements to obtain them, potential traps along the way, as well as remaining open questions.

Originally presented at: Jul 2019 LLCs, LPs and Partnerships

Christopher Alan Cunningham, Elliott, Thomason & Gibson, LLP - Dallas, TX
Brandon S. Jones, Winstead PC - Fort Worth, TX
Kevin Thomason, Elliott, Thomason & Gibson, LLP - Dallas, TX