Complimentary for Members

On-Demand Self-Study


Tax Implications of Private Fund Activities for Non-US investors After YA Global - 06/01/2025

How to identify and avoid US Trade or Business activities for US and non-US funds with non-US investors.

On-Demand Self-Study

Learning Objectives

  • Upon completion of this course, you will be able to:
  • Understand the significance of the YA Global decision as a watershed event in clarifying the distinction between investment activities and business activities within partnerships.
  • Gain insights into the implications of the YA Global case for working with private funds investing in financial assets, including potential shifts in regulatory interpretation and compliance requirements.
  • Explore the impact of the case on partnership structures and investment strategies, providing valuable guidance for navigating similar scenarios in the future."

Major Topics

The YA Global decision was a watershed event in that there has not been any significant court decisions addressing when a partnership's activities rise above investing, and trading becomes business activities. We'll highlight the impact of the case and its implications for working with private funds investing in financial assets.

CPE Credits Available

0
Taxation (NYSED) - NYSED

Things to Know About This Course

Course Level

  • Basic

Professional Area of Focus

  • Taxation (NYSED)

Prerequisites

None

Advanced Preparation

None

Intended Audience

CPAs, Attorneys and Tax Practitioners in the alternative investment fund space.

Provider

Foundation for Accounting Education

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