Ares Management Corporation




These FAQs address only certain U.S. federal income tax consequences applicable to Ares’ shareholders generally. Ares does not provide tax advice and nothing herein should be considered as such. Each recipient should consult its own tax advisor concerning the particular U.S. federal income, U.S. federal estate or gift, state, local, foreign and other tax consequences to it.


Note: For ease of reference, we are referring to our publicly traded units following our change in corporate tax status as “shares” due to their similar tax attributes as compared to corporate shares.