Private Fund to Registered Fund Conversions: Tax, Business and Regulatory Considerations and Tax Planning Points

Tax partner Leila Vaughan joined a panel titled “Private Fund to Registered Fund Conversions: Tax, Business and Regulatory Considerations and Tax Planning Points” for the American Bar Association’s 2025 May Tax Meeting.

The panelists discussed the growing market trend of private fund to registered fund conversions and the key tax and non-tax issues that arise when private and registered funds converge. Vaughan provided an overview of various business and regulatory considerations related to conversions and highlighted various tax-efficient strategies associated with similar types of tax structures.