Author Archives: Bradley Albin
Unrelated Business Taxable Income (UBTI) issues for Private Equity and Venture Capital Funds
Private Equity (PE) and Venture Capital (VC) funds often attract significant investment from US tax-exempt entities. In doing so, these funds may need to avoid having Unrelated Business Taxable Income (UBTI). This article will address some of the scenarios that can cause a fund to generate UBTI. US tax-exempt entities such as qualified pension funds, […]