Issues related to the tax treatment of partnerships impact many areas of Chapman and Cutler LLP's financial services practice. We are familiar with all of it from the characterization of a securitization vehicle as a partnership for tax purposes or the consequences of U.S. taxation resulting from the formation of an off shore investment fund, to the economics and allocations in hedge funds and private investment funds.

Our practice group has tackled and resolved a wide variety of issues related to the taxation of partnership structures.

We work with the Asset Securitization and Corporate Finance practice groups on the characterization of financing structures. We partner with the Private Funds Group when clients need their investment vehicles structured. Additionally, we review investment vehicles and hedge funds.

We also work closely with the Corporate and Securities Group in structuring secondary market tax-exempt asset securitization vehicles and with the Trusts and Estates Group in the structuring and reviewing of family partnerships.

Representative Transactions

Related Areas


Jump to Page