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Articles by Jaclyn Goldberg
Fifth Circuit Rejects “Passive Investor” Test for the SECA Limited Partner Exception in Sirius Solutions | JD Supra
On January 16, 2026, the U.S. Court of Appeals for the Fifth Circuit issued a closely watched decision in Sirius Solutions, L.L.L.P. v. Commissioner (“Sirius”), vacating and remanding the Tax Court’s holding that certain state-law limited partners were subject to self-employment tax (SECA) on their distributive shares of ordinary business income.
Fifth Circuit Rejects “Passive Investor” Test for the SECA Limited Partner Exception in Sirius Solutions
Keep up with the latest legal and industry insights, news, and events from MoFo Estimated reading time: 2 minutes On January 16, 2026, the U.S. Court of Appeals for the Fifth Circuit issued a closely watched decision in Sirius Solutions, L.L.L.P. v. Commissioner (“Sirius”), vacating and remanding the Tax Court’s holding that certain state-law limited partners were subject to self-employment tax (SECA) on their distributive shares of ordinary business income.
MoFo Advises Right Angle Partners on Strategic Investment in Fire Protection Team
Keep up with the latest legal and industry insights, news, and events from MoFo Morrison Foerster advised Right Angle Partners, a NY-based thematic investment firm focused on partnering with founder-led and family-owned technology and services companies, on its strategic investment in Fire Protection Team (“FPT”), a leading provider of fire and life safety services in the Northeast.
Tax Court’s Decision in Soroban—Potential SECA Tax Implications for Management Fee Income | JD Supra
On May 28, 2025, the U.S. Tax Court issued its decision in Soroban Capital Partners LP v. Commissioner (T.C. Memo 2025-52) (“Soroban”), holding that “limited partners” of a management company organized as a Delaware limited partnership were not entitled to the self-employment tax exception for their distributive share of management fee income under Internal Revenue Code Section 1402(a)(13) (the “SECA Exception”).
UK’s Carried Interest Tax Hike and More Changes Proposed for Fund Managers in 2026 | JD Supra
Background The Chancellor of the Exchequer, Rachel Reeves, delivered her first Budget Statement on 30 October. The Autumn Budget drew widespread attention, with several measures grabbing the headlines, including the historic fact that it was the first Budget Statement delivered by a female Chancellor in the United Kingdom, and the increase of Employer’s National Insurance Contribution (social security tax) from 13.5% to 15%.
Proposed “Inflation Reduction Act” Could Significantly Curtail Carried Interest Tax Benefits | JD Supra
Overview of Current Rule and Changes Section 1061 of the Internal Revenue Code (the “Code”), enacted in 2017, treats capital gains from an applicable partnership interest (an “API”) as short-term capital gain unless the asset sold was held for at least three years. An API generally is a partnership interest that is received by a taxpayer in connection with the taxpayer’s performance of services in an applicable trade or business (including most investment funds).
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