Registry of
Observed Holes

LP-001

Double Irish with a Dutch Sandwich

CLASS: Loophole
RECORDED AT: Ireland / Netherlands, corporate tax filings

3.78 / 5.00 3 observations

LP-002

Delaware Loophole

CLASS: Loophole
RECORDED AT: State of Delaware, USA

3.83 / 5.00 3 observations

LP-003

Carried Interest Loophole

CLASS: Loophole
RECORDED AT: U.S. federal tax code

3.61 / 5.00 3 observations

LP-004

Backdoor Roth IRA

CLASS: Loophole
RECORDED AT: U.S. retirement account rules

3.11 / 5.00 3 observations

LP-005

Buy, Borrow, Die

CLASS: Loophole
RECORDED AT: U.S. stepped-up basis rule

3.89 / 5.00 3 observations