Ratified on July 4, 2025, the One Big, Beautiful Bill Law (OBBL) has changed how key features of U.S. tax law apply to businesses and investments. 

Partner Brett R. Cotler summarizes portions of the OBBL that impact private funds, their investors and their sponsors in a guest article for Private Equity Law Report titled “How the Big, Beautiful Bill Impacts the Big, Beautiful Private Funds Industry.”

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