Partners Brett Cotler, David Mulle and Sonita Bennitt have published an article in Private Equity Law Report (PELR) titled, “It’s Cool to Be In‑Kind: Tax and Non‑Tax Considerations of In‑Kind Distributions of Partnership Property.”

The article discusses how private investment funds can use tax-free in-kind distributions to return capital to investors, especially in situations with long investment horizons or differing investor preferences. This method allows for flexibility by transferring assets to a new vehicle, giving investors the choice between liquidity or continued investment.

Click here to read the article on PELR. Please note, this article may require a subscription.