Brian Casey, Thomas Sherman and Jaremi Chilton bring you part two of a three part series of articles regarding the key impacts of the recent federal tax legislative reform now commonly known as the Tax Cuts and Jobs Act on the U.S. life settlements industry. Read the first part, discussing new reporting rules for life settlement transactions, here. This article focuses on the TCJA’s changes affecting life settlements investment fund tax structuring.

To read the full article, please click here.