Month: June 2025

Soroban: An Update After US Tax Court Ruling

On May 28, 2025, the US Tax Court ruled that investment manager limited partners in Soroban Capital Partners were active limited partners and, as such, were ineligible for the limited partner exception to self-employment taxes described in Internal Revenue Code Section 1402(a)(13).

Stephanie Gentile, Eileen Marshall, Aalok Virmani and Calvin Lee / June 9, 2025

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Month: June 2025

Soroban: An Update After US Tax Court Ruling