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Private Equity

Private Equity Insights

August 05, 2025 Dave Sobochan, Asha Shettigar

Critical Tax Considerations for REIT Roll Ups and IPOs

Understanding the tax considerations for Real Estate Investment Trust (REIT) roll-ups and initial public offerings (IPOs) is crucial for maximizing investor returns and ensuring regulatory compliance.

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July 21, 2025 Joe Falbo

One Big Beautiful Bill Up Close: Tax Impact for High-Net-Worth Individuals

OBBBA imposes five key provisions set to reshape tax strategies for high-net-worth individuals. Understanding the implications is extremely important.

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July 21, 2025 Jonathan Williamson, Stephen Fisher

One, Big, Beautiful Bill Up Close: Tax Impact for Private Equity and Registered Funds

Posted by Jon Williamson and Stephen FisherOn July 4, 2025, President Trump signed the One Big Beautiful Bill Act (OBBBA) into law, altering the tax landscape for the near and long-term. Much like the 2017 Tax Cuts and Jobs Act (TCJA), the impact of the OBBBA is dependent on each taxpayer’s...

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July 21, 2025 Dave Sobochan, Angel Rice

One Big Beautiful Bill Up Close: Tax Impact for Real Estate

On July 4, 2025, the One Big Beautiful Bill Act (OBBBA) became law and will have a significant impact on the real estate industry in particular. Key areas include the preservation of full deductibility for business state and local taxes, permanent extension of the 20% deduction for pass-through...

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July 21, 2025 Adam Fink

One Big Beautiful Bill Up Close: Tax Impact on Private Companies

The One Big Beautiful Act (OBBBA), signed into law on July 4, 2025, is one of the more comprehensive tax reform packages in recent years. It makes several temporary provisions from the Tax Cuts and Jobs Act (TCJA) permanent, introduces new deductions, and impacts how businesses and individuals...

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July 10, 2025 Robert Venables, Michael McGivney

6 Tax Provisions that Changed in the Final One Big Beautiful Bill Act

On July 4, 2025, President Trump signed the One Big Beautiful Bill Act (OBBBA) into law after it narrowly passed in the Senate (51-50) and House (218-214). While the new law may have only narrowly passed, it will have widespread impact for almost every taxpayer. From its extension of Tax Cuts...

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June 25, 2025 Robert Venables, James Kaptur

Senate Details Tax Provisions in Its Version of The One Big Beautiful Bill

The One, Big, Beautiful Bill (TOBBB) made more progress this past week as the Senate Finance Committee released its draft tax provisions to be included in the bill. While the Senate’s version is similar to the House version passed in May, key distinctions and certain provisions are still...

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June 04, 2025 Hannah Prengler

Maryland Creates New Sales Tech Tax, Increases Income Tax Rates

On April 7, 2025, Maryland passed the Budget Reconciliation and Financing Act of 2025 (House Bill No. 352), making several significant tax changes effective during 2025 and 2026. Specifically, HB 352 will impact many Maryland taxpayers through the creation of a new sales tax on specified...

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May 21, 2025 Robert Venables

House Bill Takes Next Step: Stand Out Tax Areas to Watch (for Now)

The House of Representatives’ reconciliation bill — The One, Big, Beautiful Bill (TOBBB) — took another step forward this past week when the House Budget Committee advanced the bill by a vote of 17-16. TOBBB will now go to the House Rules Committee, where changes are expected...

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May 20, 2025 Lisa Long

Tax Trends in Investment Management: Fund and Adviser Update

The investment management industry is constantly evolving, driven by regulatory changes, market dynamics and innovative financial products. At the recent Cohen Client Conference, we explored several key tax trends impacting mutual funds, ETFs, private equity and hedge funds. Below is an update on...

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