Keyword Analysis & Research: syndication fees definition


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Are syndication costs deductible?

General rule: Partnership organization and syndication expenses are not deductible when incurred. Organizational costs may be amortized over a period of not less than 60 months, if the partnership so elects. Syndication fees, under no circumstances, may be amortized or deducted.

What are SEC fees?

DEFINITION of 'SEC Fee'. The SEC fee is a nominal fee that was created by the Securities Exchange Act of 1934 to be an additional transaction cost attached to the selling of exchange-listed equities. This fee is usually listed as a separate fee, independent of any associated brokerage commissions or fees.


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