Tax Reform's Impact On Private Equity

By Sean Clancy, Shahzad Malik, Brian Mahoney and Praveen Ayyagari (April 3, 2018, 6:18 PM EDT) -- On Dec. 22, 2017, President Trump signed into law a bill generally referred to as the Tax Cuts and Jobs Act, P.L.115-97. TCJA makes significant changes to the federal income tax laws for both individuals and entities. Here we will summarize the principal provisions of TCJA expected to impact the private equity industry including managers, investors and portfolio companies.

Lower Tax Rates and Repeal of Corporate Alternative Minimum Tax

TCJA permanently reduces the corporate tax rate to a flat rate of 21 percent for tax years beginning after Dec. 31, 2017. This rate combined with the maximum tax rate on "qualified...

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