How VC/PE Funds Can Deliver Special LTCG Tax Benefits to Individual LPs and GPs

In this article, four partners in our Chicago office, Jack S. Levin, Jeffrey T. Sheffield, Donald E. Rocap, and William R. Welke, discuss the changes in federal income tax law that grant two important tax benefits to an individual who owns stock of a qualified small business. The article appeared in the Fall 2000 issue of The Venture Capital Review. This is a PDF file which requires Acrobat Reader.