Taxation

Malik Law Group's services regarding taxation and related concerns include:

  • Providing comprehensive guidance concerning tax options and consequences for funds, managers, and investors
  • Preparing tax forms and lodging elections to be filed with the Internal Revenue Service ("IRS")
  • Advising managers of tax withholding and related custodial tax arrangements
  • Counseling managers as to consequences of accepting contributions subject to the Employee Retirement Income Security Act ("ERISA") and compliance with applicable law
  • Consulting with managers concerning prohibited transactions for purposes of complying with the Internal Revenue Code
  • Advising managers as to the consequences of participating in PIPE (private investment in public equity) transactions

In summary, Malik Law Group offers expertise on tax and related concerns, ranging from the simple to the complex, that apply to all managers, funds, and investors.

Examples of Transactions:

  • Providing advice to investment adviser clients and the investment vehicles they manage as it relates to broker-dealer IRS tax reporting of their respective U.S. and non-U.S. investors;
  • Providing guidance to investment adviser clients and the investment vehicles they manage as it relates to broker-dealer account opening;
  • Providing advice regarding the applicability of the prohibited transactions provisions of the IRC to specific fund transactions;
  • Advising fund managers and investors as to the consequences of making contributions to investment vehicles from IRA assets;
  • Performing a tax election on behalf of a non-U.S. company to be treated as a U.S. partnership for tax purposes;
  • Performing a tax election on behalf of a non-U.S. limited partnership to be treated as a U.S. corporation for tax purposes; and
  • Establishing "master-feeder" structures to accommodate the tax concerns of both U.S. investors and non-U.S. investors investing in a single portfolio.