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US: Final Regulations on Recharacterization of Carried Interest

www.withersworldwide.com/en-gb/insight/carried-interest-in-2021-new-guidance-for-tax-on-income-associated-with-services-provided-to-investment-partnerships
www.sidley.com/en/insights/newsupdates/2021/01/irs-releases-final-regulations-on-recharacterization-of-carried-interest
www.proskauertaxtalks.com/2021/01/section-1061-final-regulations-on-the-taxation-of-carried-interest/#page=1
btlaw.com/insights/alerts/2021/irs-final-carried-interest-regulations-more-favorable-to-fund-managers
www.mintz.com/insights-center/viewpoints/2861/2021-01-13-irs-issues-final-regulations-taxation-carried-interest#page=1
www.kramerlevin.com/en/perspectives-search/final-treasury-regulations-issued-addressing-the-application-of-section-1061-to-carried-interests.html
www.paulweiss.com/practices/transactional/tax/publications/irs-issues-final-regulations-providing-guidance-on-taxation-of-carried-interest-from-investment-partnerships-under-section-1061?id=39149
www.friedfrank.com/siteFiles/Publications/FFTAXTreasuryReleasesFinalCarriedInterestRegulations01112021.pdf
www.cadwalader.com/brass-tax/index.php?nid=33&eid=145
www.morganlewis.com/pubs/2021/01/irs-issues-final-regulations-on-carried-interests
www.shearman.com/perspectives/2021/01/final-regulations-issued-under-section-1061
www.ropesgray.com/en/newsroom/alerts/2021/January/IRS-Issues-Final-Carry-Regulations
www.stinson.com/newsroom-publications-IRS-Issues-Final-Carried-Interest-Regulations
www.cadwalader.com/brass-tax/index.php?nid=33&eid=145
www.kramerlevin.com/en/perspectives-search/final-treasury-regulations-issued-addressing-the-application-of-section-1061-to-carried-interests-January-29-2021.html
www.daypitney.com/insights/publications/2021/01/22-irs-issues-final-carried-interest-regulations
www.vedderprice.com/-/media/files/vedder-thinking/publications/2021/02/vedder-price–irs-issues-final-regulations-addressing-carried-interests.pdf
frostbrowntodd.com/dealing-with-section-1061s-three-year-holding-period-requirement-for-carried-interests/#page=1
www.bakerlaw.com/alerts/carried-interest-update-final-regulations-provide-taxpayer-favorable-rules-but-unanswered-questions-linger
www.jacksonlewis.com/publication/carried-interestpromote-2022-action-items-investment-private-equity-real-estate-fund-managers

See also:
www.venable.com/insights/publications/2021/07/summer-update-where-do-we-stand-on-pres
www.macfarlanes.com/what-we-think/in-depth/2023/carried-interest-treatment-for-uk-and-us-tax-purposes/

Update:
insightplus.bakermckenzie.com/bm/tax/united-states-senators-introduce-bill-aimed-at-radically-altering-the-tax-consequences-of-carried-interest
info.dechert.com/10/15612/august-2021/getting-carried-away-with-carried-interest-reform–u.s.-senate-finance-committee-chair-ron-wyden-introduces-the–ending-the-carried-interest-loophole-act-.asp?sid=cf62d445-44a4-4644-b4f5-7ff236aeed53
www.cadwalader.com/brass-tax/index.php?nid=43&eid=182
www.mayerbrown.com/-/media/files/perspectives-events/publications/2021/11/irs-publishes-carried-interest.pdf