You Might Be An Emerging Manager If… Jan16

Posted by & filed under Hedge Fund Assets, White Papers/ Thought Pieces.

To help everyone out a little bit, I thought I’d use my 11+ years in the emerging and diverse manager space to create a handy-dandy checklist to determine whether or not a fund may be emerging. After all, it seemed like a great project for a winter weekend when 0.5 inches of snow has me pinned inside the house like the Southerner I am

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Untangling Tax Reform: The Basics of the New 20 Percent Qualified Business Income Deduction Jan11

Posted by & filed under Baker Tilly Tax Tips.

The Tax Cuts and Jobs Act (TCJA) was enacted Dec. 22, 2017. Among the many provisions included in the TCJA is new code section 199A, which allows a deduction of 20 percent for certain pass-through income. For this purpose, pass-through businesses include partnerships, S corporations and sole proprietorships. Due to uncertainty as to the types of businesses that may qualify for the deduction, and the many limitations and exceptions, this code section is one of the more complex provisions in the TCJA

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