A BASEBALL BAT to Kilpatrick Stockton partner Lynn E. Fowler’s head wasn’t necessary for him to understand private equity funds are interested in the issue of “carried interest.”
But he got the verbal equivalent during a recent roundtable forum with some private equity fund managers. Fowler had intended to discuss the legal issues surrounding the tax treatment of transaction costs, such as legal fees, in an acquisition. Instead, the investment bankers peppered him with questions about carried interest.
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