Insights

PE Add-Ons Drive M&A Transactions

November 22, 2023

Private equity (PE) funds face a new economic reality, defined by higher costs of capital and challenging macro conditions.

Article

People, Process, and Technology: 6 Considerations for Successful Private Equity Merger Integrations

September 14, 2023

Thinking about merger integration after years of heavy M&A? Our private equity practice identified 6 considerations across people, process and technology that funds can follow to capture the full value of their deals.

Article

Part III – A Checklist for Emerging Fund Managers: Navigating Economic Uncertainty

September 12, 2023

This is the third article in our Emerging Fund Managers series, where we explore strategies and best practices that serve as a bedrock for fund managers operating in a shifting macroeconomic environment.

Article

IRS Proposes Rules for Digital Asset Tax Reporting

September 5, 2023

Treasury published proposed regulations regarding information reporting for digital asset transactions requiring “brokers” to report gross proceeds, cost basis, and gain or loss on sales and exchanges of digital assets, including cryptocurrency, stablecoins, and non-fungible tokens (NFTs).

Article

Private Fund Managers Petition Tax Court on Self-Employment Tax Issue

August 23, 2023

Two separate Tax Court petitions recently filed by private fund managers challenge IRS assessments of self-employment (SECA) tax on limited partners in fund management companies.

Article

Increased Volatility: Considerations When Valuing Private Portfolio Company Investments

August 17, 2023

Valuing private portfolio investments during a volatile market doesn’t have to be an arduous process. Read the insight to learn four key considerations for advisors.

Article

IRS Clarifies When Cryptocurrency ‘Staking’ Rewards Are Included in Taxable Income

August 7, 2023

The IRS has ruled that staking rewards must be included in gross income for the taxable year in which the taxpayer acquires dominion and control of the awarded cryptocurrency.

Article

Asset Managers Face New Potential Withholding Obligation on Sales of Interest in Their Funds

August 3, 2023

Investment fund managers need to be aware of how the new secondary withholding obligation will potentially affect them.

Article

Proposed Legislation on Digital Asset Regulation Has Several Tax Provisions, Including a Wash Sale Proposal

July 26, 2023

Senators from NY and WY reintroduced a bipartisan bill, that if enacted, would have broad implications for the regulation and taxation of digital assets such as cryptocurrencies.

Article

2023 BDO Private Capital Survey

June 27, 2023

Read our 2023 Private Capital Survey to learn how private equity fund managers and CFOs are adapting to a slowing deal landscape.

Article

Fund Managers Beware: Active ‘Limited Partners’ now subject to NY Metro Commuter Transportation Tax

June 22, 2023

Concerned about the New York State Metropolitan Commuter Transportation Mobility Tax? Get tips for navigating the recent changes.

Article

We May Never See a Better Environment for Transferring Wealth … Here’s Why

April 14, 2023

In this article, BDO’s Private Client Services professionals explain why 2023 is an ideal year to prioritize your wealth transfer plans.

Article

Final Schedule K-2 and K-3 Instructions Provide Limited Relief for Investment Partnerships

March 2, 2023

We are now into the second year of the requirement for most partnerships to file Schedules K-2 and K-3, and the compliance challenges continue.

Article

Year-End 2022: Tax Considerations For Hedge Fund Managers

October 21, 2022

As we head towards year-end, there are several tax matters for fund managers to consider.

Article

Carried Interest Taxation Changes Proposed in Inflation Reduction Act of 2022

July 29, 2022

Taxpayers should be aware that they may soon lose the advantage of long-term capital gain treatment in respect of carried interest should the Inflation Reduction Act of 2022 (2022 IRA) become law. The deal on a reconciliation package announced on July 27 by Senators Chuck Schumer (D-N.Y.) and Joe Manchin (D-W.Va.) would raise an estimated $739 billion in revenue, of which an estimated $14 billion would come from closing tax-advantaged provisions for carried interests.

Article

Part II - A Checklist Guide: Emerging Fund Managers

June 14, 2022

In this co-branded second edition, we will expand on some of the more critical topics addressed in our first piece and also address key business considerations surrounding the initial start-up and business formation phase of the emerging fund manager.

Article

DOL Alert: Proposed Regulation on ESG Investing and Shareholder Rights

June 9, 2022

Here, we provide an update on the DOL’s proposed rule and seek to help plan sponsors understand their potential new responsibilities when considering ESG investments.

Article

How the SEC’s Proposed Rules on Fairness Opinions Affect Private Fund Advisers

March 29, 2022

In early February, the SEC released new proposed rules that, if implemented, would have an expansive impact on private fund advisers, especially those who operate in the adviser-led secondaries market.

Article

SEC's New Transparency Rules Target Private Fund Advisers

March 10, 2022

On Feb. 9, the U.S. Securities and Exchange Commission (SEC) proposed new rules and amendments to the Investment Advisers Act of 1940 directed at private fund advisers.

Article

Potential Impact on Financial Products Taxation if Build Back Better Act Provisions Advance

February 28, 2022

The fate of President Biden’s tax and economic agenda, as reflected in the Build Back Better Act (BBBA), is currently unclear.

Does the EU’s CSRD apply to your business?

Does the EU’s CSRD apply to your business?

BDO's Legal Tech Talk Podcast

BDO's Legal Tech Talk Podcast

Cost Optimization Strategies for Resilient Growth

Cost Optimization Strategies for Resilient Growth

A Series on ChatGPT

A Series on ChatGPT

Future Proof Retail

Future Proof Retail

2023 Clinician Experience Survey

2023 Clinician Experience Survey

Which Level of Assurance is Best for Your ESG Reporting?

Which Level of Assurance is Best for Your ESG Reporting?

Planning to deduct for losses this tax season? Be sure to read the fine print.

Planning to deduct for losses this tax season? Be sure to read the fine print.

BDO USA Announces Social Impact Strategy

BDO USA Announces Social Impact Strategy

BDO USA to Establish ESOP

BDO USA to Establish ESOP

BDO USA Named a Most Loved Workplace

BDO USA Named a Most Loved Workplace

Insights

Tax Policy

Sustainability and ESG

Mitigating Risk

Innovation

Insights

PE Add-Ons Drive M&A Transactions

PE Add-Ons Drive M&A Transactions

People, Process, and Technology: 6 Considerations for Successful Private Equity Merger Integrations

People, Process, and Technology: 6 Considerations for Successful Private Equity Merger Integrations

Part III – A Checklist for Emerging Fund Managers: Navigating Economic Uncertainty

Part III – A Checklist for Emerging Fund Managers: Navigating Economic Uncertainty

IRS Proposes Rules for Digital Asset Tax Reporting

IRS Proposes Rules for Digital Asset Tax Reporting

Private Fund Managers Petition Tax Court on Self-Employment Tax Issue

Private Fund Managers Petition Tax Court on Self-Employment Tax Issue

Increased Volatility: Considerations When Valuing Private Portfolio Company Investments

Increased Volatility: Considerations When Valuing Private Portfolio Company Investments

IRS Clarifies When Cryptocurrency ‘Staking’ Rewards Are Included in Taxable Income

IRS Clarifies When Cryptocurrency ‘Staking’ Rewards Are Included in Taxable Income

Asset Managers Face New Potential Withholding Obligation on Sales of Interest in Their Funds

Asset Managers Face New Potential Withholding Obligation on Sales of Interest in Their Funds

Proposed Legislation on Digital Asset Regulation Has Several Tax Provisions, Including a Wash Sale Proposal

Proposed Legislation on Digital Asset Regulation Has Several Tax Provisions, Including a Wash Sale Proposal

2023 BDO Private Capital Survey

2023 BDO Private Capital Survey

Fund Managers Beware: Active ‘Limited Partners’ now subject to NY Metro Commuter Transportation Tax

Fund Managers Beware: Active ‘Limited Partners’ now subject to NY Metro Commuter Transportation Tax

We May Never See a Better Environment for Transferring Wealth … Here’s Why

We May Never See a Better Environment for Transferring Wealth … Here’s Why

Final Schedule K-2 and K-3 Instructions Provide Limited Relief for Investment Partnerships

Final Schedule K-2 and K-3 Instructions Provide Limited Relief for Investment Partnerships

Year-End 2022: Tax Considerations For Hedge Fund Managers

Year-End 2022: Tax Considerations For Hedge Fund Managers

Carried Interest Taxation Changes Proposed in Inflation Reduction Act of 2022

Carried Interest Taxation Changes Proposed in Inflation Reduction Act of 2022

Part II - A Checklist Guide: Emerging Fund Managers

Part II - A Checklist Guide: Emerging Fund Managers

DOL Alert: Proposed Regulation on ESG Investing and Shareholder Rights

DOL Alert: Proposed Regulation on ESG Investing and Shareholder Rights

How the SEC’s Proposed Rules on Fairness Opinions Affect Private Fund Advisers

How the SEC’s Proposed Rules on Fairness Opinions Affect Private Fund Advisers

SEC's New Transparency Rules Target Private Fund Advisers

SEC's New Transparency Rules Target Private Fund Advisers

Potential Impact on Financial Products Taxation if Build Back Better Act Provisions Advance

Potential Impact on Financial Products Taxation if Build Back Better Act Provisions Advance