Terry Childers and Toby Butler, both associates on Powell Goldstein’s Business & Finance service team, co-authored an article entitled, “The Carried Interest Tax Debate” which was published on VCExperts.com as section 10.1.11a of the encyclopedia.  To read the article please visit www.vcexperts.com (subscription required) or please click here. 

A brief excerpt is below.

The following discussion on the "Carried Interest Tax Debate" is the first installment of a two-part series that analyzes the potential ramifications of a change in the tax treatment of an equity fund manager's carried interest against the backdrop of the impending United States presidential election.  Questions and comments should be directed to the authors, Toby Butler (tbutler@pogolaw.com) and Terry Childers (tchilders@pogolaw.com), of Powell Goldstein LLP, Atlanta, Georgia.