Demystifying the Fundamental Income Tax and Partnership Tax Principles Used by Fund Managers, Promoters and Real Estate Developers

Rafi Mottahedeh will be a panelist at the ABA Section of Taxation’s 2026 May Tax Meeting on May 8, 2026.  His presentation is titled, “Demystifying the Fundamental Income Tax and Partnership Tax Principles Used by Fund Managers, Promoters and Real Estate Developers.”

For any investment activity there are two types of participants, investors who provide the startup capital, either cash or property, and participants who provide services. The materials will differentiate the income tax principles used to determine the treatment of income from services from the income tax principles used to determine the treatment of income from property and then address the income tax treatment when there is an assignment of income from property and the assignment of income from services. The panel will then apply these principles among hedge funds, private equity investments and real estate developments