Celesq® Programs

An Overview of The Proposed Carried Interest Regulations

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This presentation will address the impact of the three-year holding period requirement for carried interest under Section 1061 and the recently released proposed regulations. Topics covered in the presentation will include understanding the impact of Section 1061 on exits from investments, structuring opportunities to minimize recharacterization as short-term capital gain, distinguishing capital interests from carry, and current trends in carried interest waivers.

Available in States

  • California
  • Georgia
  • New Jersey
  • New York
  • Texas Self Study

Program Categories

  • Administrative Law & Regulations
  • Banking & Finance Law
  • Business Organizations & Contracts
  • Federal Courts
  • Financial Regulatory
  • Financial Services
  • Securities & Investing