Extensive experience with the tax aspects of structuring, launching and operating private investment funds, including advising on transactions and matters relating to management companies and their principals.
Jim also works with numerous family offices associated with current and former private fund managers, and advises clients on tax issues involving transactions, financings and reorganizations, with a particular emphasis on cross-border matters. He has a depth of experience working with clients across the full lifecycle of fund formation and operations.
“Schulte Roth Adds Ex-Kleinberg Kaplan Partner To Tax Group,” Law360, May 2024 (quoted)
“Application of Carried Interest Rules to GP Capital Accounts,” Wells Fargo Prime Services Business Consulting Quarterly Report, July 2018
“Hedge Funds – Tax Issues and Planning to Consider Before Year-End,” Bloomberg BNA Daily Tax Report, December 2016
“Coming to America: U.S. Tax Planning for Foreign Small Business Owners,” Bloomberg BNA Daily Tax Report, March 2016
“Time is nearly up to tackle tax planning for deferred fees,” Absolute Return, November 2015
“Tax Planning for the International Small Business (Outbound Edition),” Bloomberg BNA, May 2014
“The Expatriation Tax Regime: Surprises, Problems, and Planning Techniques,” Bloomberg BNA Tax Management International Journal, October 2013
“Potential Tax Benefits of Private REITs for Hedge Funds and Private Equity Funds,” Marcum Private Investment Forum, Spring 2012
“IRS Offshore Voluntary Disclosure Program – Practical Q&A,” March 2012
Speaking Engagements
“Hot Topics in Taxation-Corporate/Partnership/Individual; Ethics,” NYC Bar Association Tax Law Conference, June 2025
“Income Tax and Gifting Considerations for 2025 and Onward,” 34th Annual Schulte Private Capital Forum, February 2025
“Tax Structuring Issues for Credit Funds, Private CFO/COO Seminar,” March 2021
“Drafting Joint Venture Agreements, including Keys to Structuring Real Estate and Construction Deals,” American Law Institute Continuing Legal Education, January 2021
“Proposed Carried Interest,” Straford Webinar, November 2020
“Loan Origination: Bright Lines and Easy Answers,” NYSSCPA, September 2019
“Trending Tax Topics for Fund Managers,” AIMA, November 2018
“Tax Reform, Goldman Sachs Fourth Annual Hedge Fund Legal and Regulatory Seminar,” March 2018
“Hedge Funds and New IRS Partnership Audit Regulations,” Straford Webinar, October 2016
“New Partnership Audit Rules,” Managed Funds Association G.C. Forum, June 2016
„Joint Venture Agreements: Key Issues,” Association of the Bar of the City of New York, May 2015 and 2016
“Double Tax Conventions,” Principles of International Taxation, BNA/CITE, November 2012 2014
“U.S. Income Tax and Treaty Aspects of Doing Business in the United States, Current U.S. Tax Planning For Foreign-Controlled Companies,” Current U.S. Tax Planning For Foreign-Controlled Companies, BNA/CITE, June 2013
“Special Tax Issues in Inbound M&A Transactions, Special Tax Issues in Outbound M&A Transactions and Contingent Liabilities in Merger and Acquisition Transactions,” 12th Annual Conference on US Taxation of Mergers & Acquisitions, April 2013
“Contingent Liabilities in Merger and Acquisition Transactions,” 11th Annual Conference on US Taxation of Mergers & Acquisitions, BNA/CITE, May 2012
“Unrelated Business Taxable Income What Every Fund Should Know,” Hedge Fund Tax 101 Seminar, Financial Research Associations, January 2012
“Introduction to Hedge Fund Taxation,” New York University School of Continuing & Professional Studies Fall 2008 Fall 2011
“Recent Legislative and Tax Developments in Cyprus,” Harvard Club of New York City, September 2007
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