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The IRS wants to argue that the more involved a limited partners is in the day-to-day operations of a business, the more likely they should be subject to self-employment tax. What is a limited partner ...

LPs are entities or individuals who contribute capital to VC funds. In venture capital, limited partners or LPs are entities or individuals who contribute capital to VC funds. LPs invest in the fund’s ...

Limited partnerships (LPs) are a specific type of business structure that consists of at least one general partner and one or more limited partners. The general partner typically assumes full ...

In today’s litigious society, safeguarding your wealth has never been more important. For high-net-worth individuals, business owners and anyone with substantial assets, protecting those assets from ...

The Tax Court, consistent with past cases, applied a functional analysis of a limited partnership’s individual partners’ roles and responsibilities to find they could not apply Sec. 1402(a)(13)’s ...

For a brief discussion of the Limited Partner Exception, relevant caselaw, and an analysis of the decision in Denham, see our publication “Another U.S. IRS Victory in the Self-Employment Tax Arena: ...

Master limited partnerships (MLPs) offer attractive returns for investors in the energy sector. MLPs focus on natural resources like oil, gas, timber and solar energy. They offer a favorable tax ...

Last week, the federal Court of Appeals for the Fifth Circuit ruled that the U.S. Tax Court had misinterpreted the Code’s self-employment tax rules as they apply to individuals who hold limited ...

Fintel reports that on May 8, 2026, Stifel upgraded their outlook for Western Midstream Partners, LP - Limited Partnership (NYSE:WES) from Hold to Buy. Analyst Price Forecast Suggests 1.06% Downside ...