Smart In Your World
Your goals define our mission. Whether an immediate need or a long-term objective, ArentFox Schiff helps you reach your full potential. As industry insiders, we partner with you to develop practical business strategies and sophisticated legal solutions to achieve today’s targets and anticipate tomorrow’s problems. We get you across the finish line.
In this episode of Five Questions, Five Answers, Birgit Matthiesen, David R. Hamill, Antonio J. Rivera, and James Kim discuss how businesses can navigate today's evolving trade and tariff landscape. They explore the importance of avoiding reactive decisions, managing risk, and working with trusted advisors to address trade challenges with confidence.
Key Takeaways
• Trade compliance and tariff planning are increasingly important.
• Companies should avoid making rushed decisions amid change.
• Proactive advice can help prevent costly mistakes.
• Risk management should be central to trade strategy.
• Strong advisor relationships support better business outcomes.
• A methodical approach is critical in a complex trade environment.
18 Sept 2026
Drawing the Line: Limited Partners and Self-Employment Tax
In this episode of “Tax Stuff You Should Know,” hosts Bob Pluth and Gene Magidenko discuss a significant Fifth Circuit reversal of its earlier decision addressing the self-employment tax treatment of limited partners. They revisit the determination of limited partner status for purposes of determining self-employment taxes and why that distinction can have major tax consequences for partnerships and their owners.
The conversation also examines the ongoing debate between bright-line and functional tests for determining limited partner status, the challenges created by evolving partnership structures, and that future action from the US Treasury or US Congress is needed to bring greater clarity to this complex area of tax law.
Key Takeaways
- Limited partner status can significantly affect self-employment tax liability.
- Courts continue to grapple with how limited partner status should be determined.
- Bright-line and functional approaches offer competing frameworks for analysis.
- The Fifth Circuit’s decision may influence future partnership tax planning.
- The promulgation of regulations by Treasury or the clarification of the law by Congress is necessary to resolve longstanding questions in this area.
NOTE: On September 17, subsequent to the recording of this podcast, the US Court of Appeals for the Second Circuit held in Soroban Capital Partners LP v. Commissioner that, for self-employment tax purposes, a “limited partner” means one who has limited liability and does not run, manage, or control the partnership’s business, affirming the Tax Court’s functional approach.
3 Sept 2026
Navigating the Tax Policy Process With Phil English
Former US Congressman Phil English and hosts Bob Pluth and Gene Magidenko discuss the intricate journey of tax policy from idea to enacted law, revealing its impact on taxpayers and businesses.
Who has been a guest on ArentFox Schiff Legal Podcasts
Names identified in recent episode analyses. Showing up to five guests.
Phil English
David R Hamill
James Kim
Antonio J Rivera
David Hamill
Reach and audience
Public platform figures. Ratings count people who left a rating, not total listeners.
YouTube views
69,337
Score snapshot 15 Sept 2025
Apple Podcasts (US)
5.0 / 5
3 ratings
Podcast Authority Score: 63 / 100
A composite of feed quality, social presence, YouTube performance and engagement. Read the methodology.
Quality
69
Social presence
0
YouTube
76
Engagement
68
Contact ArentFox Schiff Legal Podcasts
Guest appearances
Books guests
Based on episode analysis; this does not confirm that the show is currently accepting guests.
Questions about ArentFox Schiff Legal Podcasts
Who hosts ArentFox Schiff Legal Podcasts?
Bob Pluth and Gene Magidenko and Birgit Matthiesen and Kevin Timson host the show. Published by ArentFox Schiff LLP.
How often do new episodes come out?
The show publishes monthly, based on its RSS feed.
Does ArentFox Schiff Legal Podcasts take guests?
Yes. Guests have been identified in episode analyses.
Host of ArentFox Schiff Legal Podcasts?
Claim your podcast to manage its listing and keep your show details accurate.
Pod Engine is an independent podcast discovery and analytics service and is not affiliated with or endorsed by this podcast. Artwork and show content belong to their owners. Full legal notice.
Explore this show Podcast research with Pod Engine
