General Legislation The One Big Beautiful Bill Expands Code Section 1202 Gain Exclusion By Ross Cohen, Caitlin Rieser, and Lucy McAfee
IRS Functional Analysis Over Formalism: Soroban and the SECA Exception for Passive Limited Partners By Ross Cohen, Stephanie Bruns, Caitlin Rieser, and Lucy McAfee
IRS Tax-Efficient Ways to Structure Fund Manager Compensation By Ross Cohen, Caitlin Rieser, and Lucy McAfee
