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Tax Implications of Real Estate Private Equity Fund Subscription Lines
8/9/2018 · by EisnerAmper · Tax Reform · Research and Background Documents
A commonly used strategy in real estate private equity funds is the use of a line of credit to finance acquisitions of properties as a funding bridge between contract signing and when capital is ultimately called and received from investors. Therefore, it is important for fund sponsors and investors to consider the possibility of tax implications resulting from this practice.
Tags: private equity · UBTI · line of credit · tax · unrelated business taxable income ·