Charitable Gifts of Hedge Funds, PE/Real Estate Funds and Carried/Profit Interests

Our goal is to continue offering informative and timely free webinars based on what we are working on in the moment. Right now, the hot topics are private equity funds and all their close cousins such as profits interests, carried interest, hedge funds and private real estate funds. We have completed dozens of these transactions in the last few years and there have been a surge of new questions in the last few weeks. That makes selecting this month's topic pretty easy!

So, our Noncash Lead Partner, Ryan Raffin, JD, will cover these topics from a practical sense.? If you have a donor or client with these types of assets, what are the opportunities and challenges with this gifts both pre- and post-acceptance. These gift planning conversations have many variations, and each has special considerations. Factors like the composition of the fund, the payout structure, and even the temperament of the general partner can all impact the donation!

Attendees will learn about:

  • Common legal structures
  • Transfer and liquidity challenges
  • Common tax issues like UBIT, partial interest rule, valuation, etc.
  • Two recent case studies

Some of the most charitable people in the country are hedge fund managers/owners and private equity investors.? And in many cases, those assets can be tax optimal as charitable donations. Depending on the goals of the donors, the gifts can generate meaningful short-term cash or could act as a charitable spigot over a period of years.

This session will arm you with the tools and information necessary to help them make donations they may not have thought possible.? Because that is what our entire team does literally every day.