MFA - Managed Funds Association
12/15/2025 | Press release | Archived content
MFA amicus brief on limited partner status and self-employment tax
MFA filed an amicus brief in the Second Circuit addressing the proper interpretation of the "limited partner" exclusion from self-employment tax under the Social Security Amendments of 1977. The brief provides historical and statutory context on Congress's intent and the role of state law in determining limited partner status.
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