Stephen M. Breitstone (Meltzer, Lippe, Goldstein & Breitstone, Mineola, NY) has published Carried Interest Bill — Impact on Real Estate Partnerships, 126 Tax Notes 1219 (Mar. 6, 2010). Here is the abstract:
This article discusses the practical impact of carried interest legislation on real estate partnerships if enacted in the form currently proposed. This legislation would do far more than deny capital gains rates to service providers; it would also change fundamental deal dynamics and structuring for real estate partnerships
(Reprinted with permission of Tax Analysts.)



