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US: Tax Court agrees Profits Interest Safe Harbor should apply to Tiered Partnership Structure

www.shearman.com/en/perspectives/2023/05/tax-court-agrees-profits-interest-safe-harbor-should-apply-to-tiered-partnership-structure
www.erisapracticecenter.com/2023/05/tax-court-decision-interprets-profits-interest-safe-harbor-under-irs-rev-proc-93-27/#page=1
www.cadwalader.com/brass-tax/index.php?nid=70&eid=274
www.morganlewis.com/pubs/2023/05/taxpayer-victory-in-us-tax-court-highlights-need-for-properly-structuring-partnership-profits-interests
Recent Tax Court Case Supports Expansive Reading of Service Condition Requirement and Tiered Partnership Structures for Profits Interests | Troutman Pepper
Tax Court Dispenses Favorable Guidance on Profits Interest Safe Harbor | Kramer Levin
Tax Court Confirms that Profits Interest Safe Harbor Should Apply to Tiered Partnership Structure | Mintz

See also:
www.straffordpub.com/products/structuring-tiered-partnerships-advanced-tax-planning-strategies-avoiding-tax-traps-2022-10-25#