Life Insurance Loophole

The private placement life insurance loophole is a game changer for investors in hedge funds. If this loophole goes away, wouldn’t it really kill the appetite for L/S funds.? There would be a lot less institutional allocators or HNW individuals who would prefer giving money to Millennium and having to pay 37% taxes each year in the K-1 as opposed to a 60/40 passive portfolio where they can just defer taxes each year. I’m probably missing some key info, but if anyone has knowledge on this stuff can you please elaborate? Thank you!

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