Jina is a highly experienced tax professional and has subject matter specialization in partnership taxation. She serves clients primarily in the private equity and investment management industry sector. She has performed partnership and partner allocation analyses of both open-end and closed-end funds. Jina has determined tax treatment of securities transactions for identification of wash sales, short sales, straddles, §1256 & §988 tax adjustments, market discount calculation, 731(a)gain, at-risk basis calculation, and liability allocation provision of §752. Additionally, she has identified tax matters for entity restructuring, such as 357(c) gain, E&P studies, and distribution in excess of the corporation or partnership. In serving private equity clients, she has analyzed carried interest allocations subject to waterfalls and hurdles and provided suggestions/recommendations for a general partner regarding tax claw-back circumstances.
Prior to joining HCVT, Jina was with PwC and began her career in public accounting at EY. She is a graduate of the University of Southern California and holds a bachelor’s degree in accounting. Jina is a member of the Volunteer Income Tax Assistance (VITA), Koreatown Youth & Community Center (KYCC) and is a co-vice president of Student Affairs for Ascend (Pan-Asian Leaders), Los Angeles Metro Chapter.