Epstein File EFTA01389294: Endowment, Treat and Controlled (DS10)

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⚡IMPACT LEVEL 3 — NOTEWORTHY

Epstein File EFTA01389294: Endowment, Treat and Controlled (DS10)

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This document discusses 2017 tax legislation changes affecting carried interest treatment and capital gains classification for professionals. It also references limitations on net interest expense deductibility, corporate tax rate changes, and the definition of controlled entities. The document specifically mentions the Georgetown University Endowment (GLDUS133) and notes that the full impact of recent tax changes is not yet known.

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treat controlled university endowment endowment

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Excerpt 1

Finally, the 2017 Tax Legislation increased the holding period required in order for professionals to **treat** carried interest as capital gain, which may

Excerpt 2

things, (i) limitations on the deductibility of net interest expense, (ii) changes in the corporate tax rate, (iii) an expansion of the definition of **controlled**

Excerpt 3

GLDUS133 Georgetown **University** **Endowment** The full impact of these recent changes is not known at this time.