Michael P. Spiro authors Journal of Taxation article on Hedge Fund Manager Compensation

December 22, 2014

Michael Spiro has authored an article in the December, 2014 issue of the Journal of Taxation entitled "Revenue Ruling 2014-18: Welcome Comfort but Questions Remain."  The article examines both the economic and tax consequences of using stock appreciation rights settled in offshore hedge fund interests (often referred to as "Fund Appreciation Rights") as a means of compensating hedge fund managers on a deferred basis.  Copies of the article are available upon request.

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