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. He also represents private equity fund managers in connection with the acquisition and disposition of portfolio investments.

Publications

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

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

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

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

Hedge Funds: Formation, Operation and Regulation (ALM Law Journal Press), 2013-2014 (contributor)

Speaking Engagements

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