This session is designed to equip advisors with key insights into the taxation of various alternative investment strategies, with a special focus on minimizing both income and transfer taxes (e.g., gift, estate and generation-skipping transfer taxes). While the tax rules in this domain are notoriously complex, our discussion will steer away from the technical rules and instead concentrate on the broader considerations that advisors need to be aware of— which taxes are applicable, when they apply and the potential strategies that can be employed. The discussion will encompass private equity, hedge funds, real estate and venture capital, as well as solutions for managing concentrated positions, such as charitable trusts and exchange funds.
Learning Objectives:
Speak to the basic tax consequences of various alternative investment strategies
Understand and communicate the importance of estate and tax planning with alternative investments
Know when to engage with outside tax professionals and how to engage with them cost effectively
Brad Dillon is a partner at a16z Perennial, an investment management division of Andreessen Horowitz, and heads tax & estate advisory. Dillon works with ultra-high-net-worth individuals and their families, helping them achieve their tax, estate planning and philanthropic objectives. Dillon started his legal career in private practice in the trusts and estates groups at Milbank and Proskauer. He is also an adjunct professor at Fordham University School of Law, where he teaches courses on trusts and estates. In addition, Dillon is on the writing staff of Estate Planning, is a regular speaker at national conferences and is often quoted in the news media on tax policy matters. Dillon earned his JD from UCLA School of Law, where he was an editor of the UCLA Law Review, and his LLM in taxation from NYU School of Law.
