Law360, New York (October 25, 2012, 10:48 AM EDT) -- The last time the Bush tax cuts were set to expire, at the end of 2010, we saw numerous clients scrambling to execute end-of-the-year transactions designed to "lock in” the expiring tax rates. Although the tax rate increases did not come to pass, the cuts are set again to expire on Dec. 31, 2012. This article revisits techniques allowing private equity funds to lock in their capital gains before Jan. 1, 2013.
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