Jersey City, New Jersey – November 16, 2015 – Time and time again, thousands of New Jersey’s women entrepreneurs continue to impress with their admirable drive and business success.  However, a selective group of twenty-five esteemed women far exceed the confines of traditional success and continue to push the boundaries with their businesses.

The gifting of a carried interest presents a unique opportunity for private equity fund managers, as it can allow for a substantial transfer of potential value while minimizing the tax impact. Why? Given the expectations of a fund’s long-term holding period, which includes a transition from incremental to exponential growth stages, fund managers’ carried interests are often valued for gift tax purposes at a small percentage of their future potential cash payout. Thus, the timing of the gift transactions relative to the life cycle of the fund is a critically important factor to consider in structuring a gift and estate tax planning strategy to its fullest tax savings potential.

Most newly formed businesses operate as pass-through entities – the business itself pays no taxes as taxable income is passed through to its owners. In recent years, there has been a proliferation of Limited Liability Companies (LLCs), which, in most instances, are treated as partnerships. Many newly formed corporations make an S corporation election shortly after being incorporated. When an individual is an owner of an interest in a partnership or S corporation, a Schedule K-1 is issued.

CohnReznick’s Renewable Energy Industry Practice is pleased to introduce North America Renewable Energy Brief – a quarterly publication focused on the clean energy sector in North America. Written in collaboration with Clean Energy Pipeline, a leading independent source of news, data, and analytics about the Clean Energy sector, it has been designed to address the key topics, trends, and events that are shaping this rapidly growing industry.

Twenty states had increased the minimum wage as of January 1, 2015 and now New York is joining those ranks at the end of this year. While intended to advance the earnings of lower-wage workers, the recently approved increase from $5.00 to $7.50 an hour for tipped employees in New York, to be implemented with no tip-credit relief, could negatively impact restaurateurs and their patrons and even the tipped employees themselves. The real winners may only be the federal and state tax authorities.

It is no secret that valuations for high quality technology companies are at historic levels. This, combined with a strengthening economy, and an abundance of cash on the balance sheets of most strategic and financial investors, is helping to accelerate investment and acquisition activity. In light of this, how can middle market technology executives position their companies to be attractive to a strategic buyer or financial investor? Moreover, how can executives ensure a healthy relationship between buyer and seller, creating a solid foundation for post-acquisition success?