JD Supra

‘As Such’: Soroban Case Puts Limited Partnerships Under Tax Scrutiny

In Soroban Capital Partners, LP v. Commissioner,[1] the U.S. Tax Court determined that the exception to net earnings from self-employment in Section 1402(a)(13) of the Internal Revenue Code of 1986, ...
JD Supra

The Tax Court in Soroban Holds that Limited Partners Were Too Active To Be Treated As “Limited Partners” and are Subject to Self-Employment Tax

On May 28, 2025, in Soroban Capital Partners LP v. Commissioner (T.C. Memo 2025-52) (“Soroban II”), the Tax Court held the active role of limited partners in a fund manager caused them to fail to ...
Forbes

New Self-Employment Tax Risks For U.S. Investors In Global Funds

Forbes contributors publish independent expert analyses and insights. Admitted NY Bar and US Tax Court, covers US international tax law. The U.S. Tax Court decided Soroban Capital Partners LP v.
Business Wire

Soroban Capital Partners Sends Letter and Presentation to Board of Directors of Union Pacific Corporation Highlighting Need to Replace Chief Executive Officer with Best-In ...

NEW YORK--(BUSINESS WIRE)--Soroban Capital Partners LP (“Soroban”) today sent a slide presentation and the following letter to the board of directors of Union Pacific Corporation. The letter, ...