Private company stock secondary transactions have significantly increased over the last several years due to market trends, such as delayed initial public offerings (IPOs) for private companies, increased demand for liquidity among employees and early investors.

Many tax professionals and their clients have on their minds the favorable individual and estate tax provisions enacted under the Tax Cuts and Jobs Act (TCJA) of 2017 set to expire at the end of 2025.

The year 2024 saw a continued surging, yet volatile, stock market, continued cooling, but in flux, inflation, and growing hopes for a soft landing for the economy.

The importance of following the proper legal procedures when seeking tax refunds in Mexico was highlighted by a Mexican Supreme Court ruling (Contradiccion 191-2024) in December 2024.

Extending the favorable tax provisions of the Tax Cuts and Jobs Act (TCJA) of 2017 was a centerpiece of President Trump's campaign platform. However, following through on this promise will require weighing the continuation of the tax cuts, many of which are set to expire at the end of 2025.

Andersen Consulting integrates digital transformation and AI-driven solutions with Andersen Global’s world-class tax, legal, valuation, and global mobility expertise

Andersen Managing Directors Mary Duffy, Bryan Collins, Jerry Fish, and Clarissa Cole are featured speakers at theTEI 2025 Midyear Conferencein Washington, D.C. March 17-19, 2025.

A carried interest (sometimes referred to as a profits interest) is typically granted to the sponsor/manager of private equity, hedge fund, venture, or similar funds and entitles the holder to a percentage of the fund’s profits.