Real Estate Limited Partnership (RELP): Key Definition and Investor Roles

Explore real estate limited partnerships (RELPs), where investors pool funds for property investments, benefiting from ...
JD Supra

Limited Partners’ Extensive Right to True and Full Information

An exempted limited partnership is a popular offshore investment vehicle used in the Cayman Islands. It consists of a general partner and one or more limited partners. A limited partner does not take ...
JD Supra

The limited partner exception from self-employment taxes: Soroban II

For a brief discussion of the Limited Partner Exception, relevant caselaw, and an analysis of the decision in Denham, see our publication “Another U.S. IRS Victory in the Self-Employment Tax Arena: ...
JournalofAccountancy

LLC member participation rules proposed

The IRS issued proposed regulations (REG-109369-10) that would redefine “interest in a limited partnership as a limited partner” for purposes of determining material participation under the Sec. 469 ...
The National Law Review

The Tax Court in Soroban Holds that Limited Partners Were Too Active To Be Treated As “Limited Partners” and are Subject to Self-Employment Tax

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