Hedge Fund & Private Equity Tax
Kaufman Rossin’s hedge fund tax professionals specialize in tax issues that affect hedge funds and private equity firms, providing tax consulting and compliance to hundreds of funds with U.S. and foreign reporting requirements. Our tax services help hedge funds plan strategically to minimize their investors’ tax burdens, comply with regulations and meet their financial goals.
Starting a new fund? We can work with you and your attorney in the initial start-up phase to determine the optimal fund structure to achieve your goals and minimize taxes.
Our tax services for hedge funds and private equity firms include:
- Tax analysis of fund structuring, including master-feeder, mini-master, side-by-side and blocker corporation
- Review private placement memorandum (PPM/OM/LPA) tax section for compliance and tax minimization
- Preparation of Schedule K-1 reporting for investors
- Preparation of partnership income tax returns for the fund, general partner and investment manager (Form 106S)
- Preparation of periodic/annual wash sales using our proprietary software
- Analysis of investments for compliance with wash sale, constructive sales, straddle and mixed straddle rules
- Analysis of income for proper classification under IRC 475 mark-to-market, 1256, 988, OID/market discount, swaps, and qualified dividends
- Annual trader vs. investor analysis
- Trader vs. investor deductions planning
- Calculation of unrelated business taxable income
- Partner tax allocations under IRC Section 704 (aggregate vs. layering) using our proprietary software
- Analysis of waterfall distributions for tax allocation purposes
- Preparation and compliance of foreign investments such as PFICs, CFCs and foreign partnerships
- U.S. tax reporting and compliance for foreign investors including FDAP withholding based on U.S. tax treaties and effectively connected income
- Calculation of withholding of state income taxes
- Compliance with Foreign Account Tax Compliance Act (FATCA)
- Response and assistance with federal and state tax notices
- Ongoing advice on tax issues listed here and more
Our Professionals










Stephen Ng, CPA
Principal, Tax-Financial Services
Miami
He is a member of the American Institute of CPAs and NYSSCPA, where he is on the taxation of financial instruments and transactions committee. He is a former chair of the Nassau chapter’s taxation committee.
Stephen graduated cum laude with a bachelor’s degree in accounting from Univer…
Vlad Janov, CPA
Director, Tax-Private Equity
Ft. Lauderdale
Vlad works with asset managers, onshore and offshore investors to help navigate through the ever-changing and complex federal, multi-state and international tax regulations.
He is a valuable consultant in the area of fund formation choice of entity, tax efficient structures, tax waterfalls,…
Robert Kaufman, CPA
Principal, Financial Services
Miami
In addition, Rob provides advisory services to clients across the financial services industry. He develops organizational planning strategies and offers clients a variety of transactional consulting services.
Rob joined Kaufman Rossin in 1989. He co-founded and led the firm’s award-win…
Albert Primo, CPA
Principal, Technology Development Chief Innovation Officer
Miami
Albert is a technology-minded leader who joined Kaufman Rossin in 1998 and oversees accounting and tax services for entrepreneurial businesses, advising them on ways to successfully reach their business goals. His technical expertise includes app ecosystem selection and design, accounting system imp…
Michael Salzman, CPA
Senior Manager, Financial Services Assurance and Consulting
Boca Raton
He has extensive experience in the valuation of investments, including stocks, bonds, derivatives, private equity investments, and investments in other funds.
Michael reviews and prepares statements to meet investors’ requests, examines clients’ internal controls, suggests improvement…
Glenn Salzman, CPA
Senior Manager, Tax-Financial Services
Miami
Glenn manages tax consulting and compliance services for hedge fund and investment partnership clients consisting of a variety of investment strategies and fund structures. In addition, he conducts research and consults with clients on tax issues involving various areas of investment hedging, indivi…
Chad Ribault
Principal, Tax-Financial Services
Miami
Chad manages tax consulting and compliance services for large hedge fund and investment partnership clients consisting of a variety of investment strategies and fund structures. In addition, he conducts research and consults with clients on tax issues involving various areas of investment hedging…
Oleg Myronyuk, CPA
Senior Manager, Financial Services Assurance and Consulting
Boca Raton
When conducting audits for his clients, he comprehensively examines financial documents to provide reasonable assurance of their validity, and he notes compliance concerns and possible registration requirements with U.S. and foreign regulatory agencies. In addition, he assists with U.S. tax complian…
Raul Garcia, CPA
Principal, Financial Services
Miami
He focuses on helping clients reach their financial goals, whether related to tax, audit, business consulting or other entrepreneurial services. As an engagement partner on these projects, Raul oversees compliance and advises clients on assurance, tax planning and business strategies.
Sinc…
Keith S. Sharkey, CPA
Principal, Financial Services
Miami
Keith joined Kaufman Rossin in 1986 and his diverse expertise in the financial services practice ranges from broker-dealers in securities and commodities to investment companies and mutual funds throughout the international securities markets. He co-founded and led the previous award-winning…










Stephen Ng, CPA
Principal, Tax-Financial Services
Miami
He is a member of the American Institute of CPAs and NYSSCPA, where he is on the taxation of financial instruments and transactions committee. He is a former chair of the Nassau chapter’s taxation committee.
Stephen graduated cum laude with a bachelor’s degree in accounting from Univer…
Vlad Janov, CPA
Director, Tax-Private Equity
Ft. Lauderdale
Vlad works with asset managers, onshore and offshore investors to help navigate through the ever-changing and complex federal, multi-state and international tax regulations.
He is a valuable consultant in the area of fund formation choice of entity, tax efficient structures, tax waterfalls,…
Robert Kaufman, CPA
Principal, Financial Services
Miami
In addition, Rob provides advisory services to clients across the financial services industry. He develops organizational planning strategies and offers clients a variety of transactional consulting services.
Rob joined Kaufman Rossin in 1989. He co-founded and led the firm’s award-win…
Albert Primo, CPA
Principal, Technology Development Chief Innovation Officer
Miami
Albert is a technology-minded leader who joined Kaufman Rossin in 1998 and oversees accounting and tax services for entrepreneurial businesses, advising them on ways to successfully reach their business goals. His technical expertise includes app ecosystem selection and design, accounting system imp…
Michael Salzman, CPA
Senior Manager, Financial Services Assurance and Consulting
Boca Raton
He has extensive experience in the valuation of investments, including stocks, bonds, derivatives, private equity investments, and investments in other funds.
Michael reviews and prepares statements to meet investors’ requests, examines clients’ internal controls, suggests improvement…
Glenn Salzman, CPA
Senior Manager, Tax-Financial Services
Miami
Glenn manages tax consulting and compliance services for hedge fund and investment partnership clients consisting of a variety of investment strategies and fund structures. In addition, he conducts research and consults with clients on tax issues involving various areas of investment hedging, indivi…
Chad Ribault
Principal, Tax-Financial Services
Miami
Chad manages tax consulting and compliance services for large hedge fund and investment partnership clients consisting of a variety of investment strategies and fund structures. In addition, he conducts research and consults with clients on tax issues involving various areas of investment hedging…
Oleg Myronyuk, CPA
Senior Manager, Financial Services Assurance and Consulting
Boca Raton
When conducting audits for his clients, he comprehensively examines financial documents to provide reasonable assurance of their validity, and he notes compliance concerns and possible registration requirements with U.S. and foreign regulatory agencies. In addition, he assists with U.S. tax complian…
Raul Garcia, CPA
Principal, Financial Services
Miami
He focuses on helping clients reach their financial goals, whether related to tax, audit, business consulting or other entrepreneurial services. As an engagement partner on these projects, Raul oversees compliance and advises clients on assurance, tax planning and business strategies.
Sinc…
Keith S. Sharkey, CPA
Principal, Financial Services
Miami
Keith joined Kaufman Rossin in 1986 and his diverse expertise in the financial services practice ranges from broker-dealers in securities and commodities to investment companies and mutual funds throughout the international securities markets. He co-founded and led the previous award-winning…










Stephen Ng, CPA
Principal, Tax-Financial Services
Miami
He is a member of the American Institute of CPAs and NYSSCPA, where he is on the taxation of financial instruments and transactions committee. He is a former chair of the Nassau chapter’s taxation committee.
Stephen graduated cum laude with a bachelor’s degree in accounting from Univer…
Vlad Janov, CPA
Director, Tax-Private Equity
Ft. Lauderdale
Vlad works with asset managers, onshore and offshore investors to help navigate through the ever-changing and complex federal, multi-state and international tax regulations.
He is a valuable consultant in the area of fund formation choice of entity, tax efficient structures, tax waterfalls,…
Robert Kaufman, CPA
Principal, Financial Services
Miami
In addition, Rob provides advisory services to clients across the financial services industry. He develops organizational planning strategies and offers clients a variety of transactional consulting services.
Rob joined Kaufman Rossin in 1989. He co-founded and led the firm’s award-win…
Albert Primo, CPA
Principal, Technology Development Chief Innovation Officer
Miami
Albert is a technology-minded leader who joined Kaufman Rossin in 1998 and oversees accounting and tax services for entrepreneurial businesses, advising them on ways to successfully reach their business goals. His technical expertise includes app ecosystem selection and design, accounting system imp…
Michael Salzman, CPA
Senior Manager, Financial Services Assurance and Consulting
Boca Raton
He has extensive experience in the valuation of investments, including stocks, bonds, derivatives, private equity investments, and investments in other funds.
Michael reviews and prepares statements to meet investors’ requests, examines clients’ internal controls, suggests improvement…
Glenn Salzman, CPA
Senior Manager, Tax-Financial Services
Miami
Glenn manages tax consulting and compliance services for hedge fund and investment partnership clients consisting of a variety of investment strategies and fund structures. In addition, he conducts research and consults with clients on tax issues involving various areas of investment hedging, indivi…
Chad Ribault
Principal, Tax-Financial Services
Miami
Chad manages tax consulting and compliance services for large hedge fund and investment partnership clients consisting of a variety of investment strategies and fund structures. In addition, he conducts research and consults with clients on tax issues involving various areas of investment hedging…
Oleg Myronyuk, CPA
Senior Manager, Financial Services Assurance and Consulting
Boca Raton
When conducting audits for his clients, he comprehensively examines financial documents to provide reasonable assurance of their validity, and he notes compliance concerns and possible registration requirements with U.S. and foreign regulatory agencies. In addition, he assists with U.S. tax complian…
Raul Garcia, CPA
Principal, Financial Services
Miami
He focuses on helping clients reach their financial goals, whether related to tax, audit, business consulting or other entrepreneurial services. As an engagement partner on these projects, Raul oversees compliance and advises clients on assurance, tax planning and business strategies.
Sinc…
Keith S. Sharkey, CPA
Principal, Financial Services
Miami
Keith joined Kaufman Rossin in 1986 and his diverse expertise in the financial services practice ranges from broker-dealers in securities and commodities to investment companies and mutual funds throughout the international securities markets. He co-founded and led the previous award-winning…










Stephen Ng, CPA
Principal, Tax-Financial Services
Miami
He is a member of the American Institute of CPAs and NYSSCPA, where he is on the taxation of financial instruments and transactions committee. He is a former chair of the Nassau chapter’s taxation committee.
Stephen graduated cum laude with a bachelor’s degree in accounting from Univer…
Vlad Janov, CPA
Director, Tax-Private Equity
Ft. Lauderdale
Vlad works with asset managers, onshore and offshore investors to help navigate through the ever-changing and complex federal, multi-state and international tax regulations.
He is a valuable consultant in the area of fund formation choice of entity, tax efficient structures, tax waterfalls,…
Robert Kaufman, CPA
Principal, Financial Services
Miami
In addition, Rob provides advisory services to clients across the financial services industry. He develops organizational planning strategies and offers clients a variety of transactional consulting services.
Rob joined Kaufman Rossin in 1989. He co-founded and led the firm’s award-win…
Albert Primo, CPA
Principal, Technology Development Chief Innovation Officer
Miami
Albert is a technology-minded leader who joined Kaufman Rossin in 1998 and oversees accounting and tax services for entrepreneurial businesses, advising them on ways to successfully reach their business goals. His technical expertise includes app ecosystem selection and design, accounting system imp…
Michael Salzman, CPA
Senior Manager, Financial Services Assurance and Consulting
Boca Raton
He has extensive experience in the valuation of investments, including stocks, bonds, derivatives, private equity investments, and investments in other funds.
Michael reviews and prepares statements to meet investors’ requests, examines clients’ internal controls, suggests improvement…
Glenn Salzman, CPA
Senior Manager, Tax-Financial Services
Miami
Glenn manages tax consulting and compliance services for hedge fund and investment partnership clients consisting of a variety of investment strategies and fund structures. In addition, he conducts research and consults with clients on tax issues involving various areas of investment hedging, indivi…
Chad Ribault
Principal, Tax-Financial Services
Miami
Chad manages tax consulting and compliance services for large hedge fund and investment partnership clients consisting of a variety of investment strategies and fund structures. In addition, he conducts research and consults with clients on tax issues involving various areas of investment hedging…
Oleg Myronyuk, CPA
Senior Manager, Financial Services Assurance and Consulting
Boca Raton
When conducting audits for his clients, he comprehensively examines financial documents to provide reasonable assurance of their validity, and he notes compliance concerns and possible registration requirements with U.S. and foreign regulatory agencies. In addition, he assists with U.S. tax complian…
Raul Garcia, CPA
Principal, Financial Services
Miami
He focuses on helping clients reach their financial goals, whether related to tax, audit, business consulting or other entrepreneurial services. As an engagement partner on these projects, Raul oversees compliance and advises clients on assurance, tax planning and business strategies.
Sinc…
Keith S. Sharkey, CPA
Principal, Financial Services
Miami
Keith joined Kaufman Rossin in 1986 and his diverse expertise in the financial services practice ranges from broker-dealers in securities and commodities to investment companies and mutual funds throughout the international securities markets. He co-founded and led the previous award-winning…