State pass-through taxation: Considerations in an ever-changing landscape

Host: Todd Hyman, partner, Deloitte Tax LLP

Presenters: Andrew Cardaci, senior manager, Deloitte Tax LLP
                      Dan Daly, senior manager, Deloitte Tax LLP
                      Alyssa Keim, senior manager, Deloitte Tax LLP
                      Fiona Pan, senior manager, Deloitte Tax LLP

1 Overview CPE credit | Taxes

State and local jurisdictions continue to enact new legislation and regulations affecting pass-through entities. Tax departments should act now to understand the implications and potential opportunities of these evolving rules. We’ll discuss:

• Elective Pass-through entity tax developments and considerations
• State and local complexities for asset managers and advisory companies
• State implications of transactions that occur throughout the life-cycle of pass-through entity ownership; from initial structuring through disposition
• Multistate pass-through considerations for private credit funds