Tax Notes Today legal reporter Eric Yauch delves into the recent decisions by several private equity firms to convert to corporations in wake of the Tax Cuts and Jobs Act.

For additional coverage, read these articles in Tax Notes:

• Carlyle’s ‘Full C Corp’ Conversion Differs From Others
• Private Equity Firms Are Converting to Corps, Sort Of
• Apollo Joins Fund Manager Bandwagon by Converting to C Corp
• C Corp Conversions Advance, Others Still Mulling Decision

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This episode is sponsored by University of California, Irvine Law School’s Graduate Tax Program. For more information, visit law.uci.edu/gradtax.