Carried interest, also called a “promote,” has been a fundamental part of real estate investment partnerships for decades. Managing partners receive a carried interest, or a share of profits once an asset is sold, in recognition of both the value they bring to the venture and the risks they take. The apartment industry strongly opposes proposals to change the tax treatment of carried interest. View our Issue Fact Sheet.

Fact Sheet

Issue Fact Sheet

More information on carried interest, in addition to the NMHC/NAA viewpoint.

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