HOUSE_OVERSIGHT_025555.jpg

2.12 MB
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Extraction Summary

2
People
8
Organizations
1
Locations
2
Events
0
Relationships
3
Quotes

Document Information

Type: Financial research report / executive summary
File Size: 2.12 MB
Summary

This is a Morgan Stanley research report executive summary analyzing the potential for Alternative Asset Managers (Alts) like Ares, Apollo, and Blackstone to convert from partnerships to C-corporations following the Tax Cuts and Jobs Act. The document specifically highlights Ares Management (ARES) as a likely first mover and includes a scorecard rating various firms on their likelihood to convert. While the document does not mention Jeffrey Epstein, it bears a 'HOUSE_OVERSIGHT' Bates stamp, suggesting it was part of a document production for a Congressional investigation, possibly related to Apollo Global Management.

People (2)

Name Role Context
Mike McFerran CFO, Ares Management
Quoted discussing the potential conversion of the company structure to a C-corp.
Donald Trump President of the United States
Mentioned in the context of taking office and promising tax reform.

Organizations (8)

Name Type Context
Morgan Stanley
Investment bank producing the research report.
Ares Management L.P.
Identified as the potential first 'Alt' to convert to a C-corp.
Apollo
Listed in scorecard as APO; noted as likely to convert.
Oaktree
Listed in scorecard as OAK.
KKR
Listed in scorecard as KKR.
Carlyle
Listed in scorecard as CG.
Blackstone
Listed in scorecard as BX.
House Oversight Committee
Implied by the Bates stamp 'HOUSE_OVERSIGHT_025555'.

Timeline (2 events)

2017
Passage of Tax Cuts and Jobs Act
USA
US Government
2018-02-15
Ares Management earnings report date where an update on conversion is expected.
N/A
Ares Management

Locations (1)

Location Context

Key Quotes (3)

"This topic has become clearly very elevated in light of possible tax reform. Absent that and even before this became so topical, this is the thing we've been thinking about."
Source
HOUSE_OVERSIGHT_025555.jpg
Quote #1
"We think the Tax Cuts and Jobs Act could accelerate cost-benefit analyses and decision-making by management teams..."
Source
HOUSE_OVERSIGHT_025555.jpg
Quote #2
"We believe Ares Management L.P. (ARES, Equal-weight) could be the first Alt to convert to a C-corp..."
Source
HOUSE_OVERSIGHT_025555.jpg
Quote #3

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