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Treasury Releases Carried Interest Guidance

Client memorandum | August 3, 2020

On July 31, 2020, the U.S. Treasury Department and the IRS released long-awaited proposed regulations on the three-year carried interest holding period rule enacted in 2017 (the “Proposed Regulations”). The guidance answers some questions, but it also raises significant issues for many carried interest arrangements and potentially certain employee investment programs.

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