David S. Wermuth focuses his practice on the tax aspects of onshore and offshore investment funds, private equity partnerships and their investment managers. Specifically, he represents investment managers in connection with the formation and the ongoing operation of investment funds, including navigating the tax issues related to the proper documentation and international tax reporting of investors in such funds. David also represents private equity fund managers in connection with the acquisition and disposition of portfolio investments. He received his J.D., cum laude, from the University of Pennsylvania Law School and his B.A., summa cum laude, from Yeshiva University.

 

Publications

Tax Update: IRS and New York State Delay April 15 Income Tax Return Filing and Tax Payment (Uncapped) Deadlines Until July 15 (COVID-19),” SRZ AlertApril 3, 2020

Hedge Funds: Formation, Operation and Regulation (ALM Law Journal Press) (contributor)

“Year-End FATCA Action Items for Investment Funds That Are Sponsored Entities or Have Investors That Are Sponsored Entities,” SRZ Alert, Dec. 9, 2016 (co-author)

“LMA Updates its Standard Terms and Conditions to Incorporate FATCA Provisions,” SRZ Alert, May 31, 2016 (co-author)

“Change in the IRS Approach to the Registration of Disregarded Entities Under FATCA,” SRZ Alert, May 2, 2014 (co-author)

“FATCA Registration and Compliance Requirements for Hedge Funds,” SRZ Alert, April 8, 2014 (co-author)

 

Speaking Engagements

“Fund Terms and Tax,” SRZ 30th Annual Private Investment Funds Seminar, January 2021

“Tax,” SRZ 30th Annual Private Investment Funds Seminar, January 2021

“Current Tax Issues for Investment Manager Professionals,” SRZ Webinar, November 2020

FAQ Regulated Funds,” SRZ 29th Annual Private Investment Funds Seminar, New York, January 2020

SRZ Luncheon for Investment Manager Tax Professionals, December 2018

2018 Fall Tax Meeting, American Bar Association, October 2018

SRZ Luncheon for Investment Manager Tax Professionals, New York, May 2016 

“Common Reporting Standard: Game Plan for Compliance,” DMS Offshore Investment Services Webinar, December 2015