carried-interest

Any subsequent gain could be called carried-interest income and treated as a capital gain.

Tax Rule Opens Rich Vein for Debate Mark Maremont 2012

Shultz said Congress should consider Obama's proposal to eliminate the so-called carried-interest exemption, which allows hedge-fund managers and private-equity executives to count some forms of compensation as capital gains.

unknown title 2011

In part because of that, the filing stated, Mr. Romney was entitled to avoid paying immediate tax on the value of his carried-interest profit rights in two new Bain partnerships formed that year.

Tax Rule Opens Rich Vein for Debate Mark Maremont 2012

According to documents, the Ann D. Romney Blind Trust received two investments subject to carried-interest rules in Bain funds in fall 2010.

Romney Rethinks Key Income-Tax Break John D. McKinnon 2012

If Mr. Romney didn't qualify for this so-called safe-harbor treatment, tax lawyers said, he could be liable for taxes at 35% ordinary-income rates on the fair-market value of the carried-interest rights when they were received.

Tax Rule Opens Rich Vein for Debate Mark Maremont 2012

There it lay until 2007, when Congress noticed that private-equity types with large incomes were making use of carried-interest tax treatment.

Behold the Taxpayer Behind the Tree Jr. Holman W. Jenkins 2012

Mr. Chen noted Mr. Romney hasn't recently addressed retention of the carried-interest break.

Romney Rethinks Key Income-Tax Break John D. McKinnon 2012

They received about $7.4 million in income taxed under carried-interest rules in 2010 and $5.5 million in 2011, aides said.

Romney Rethinks Key Income-Tax Break John D. McKinnon 2012

He faces a fundamental political choice: Duck and cover against the barrage of attacks on his 15% rate, the lower rate on "carried-interest" and any overseas income he might have, or go on offense by standing for something larger than his own career, such as a major tax reform to spur growth.

The Gingrich Challenge 2012

Democrats, including President Barack Obama, have criticized carried-interest rules, though they have failed when they have tried to repeal them.

Romney Rethinks Key Income-Tax Break John D. McKinnon 2012