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Expert Analysis

New Tax Rules Will Affect PE Funds, Partnership M&A

Law360, New York (November 17, 2015, 7:37 PM EST) -- On Nov. 2, 2015, President Barack Obama signed the 2015 Bipartisan Budget Act,[1] which, among other things, modifies partnership audit rules in ways that will impact private equity funds and their portfolio companies (PCs) taxed as flow-through partnerships. These new rules, which are generally effective for tax years beginning on or after Jan. 1, 2018, are intended to allow the Internal Revenue Service to more easily audit and assess taxes against large entities taxed as partnerships. Accordingly, we expect the frequency of partnership audits to increase under the new regime....

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