Ну что все уверены что Россия это не Америка ?:) Проблемы (деньги очень нужны) и решения (ходют тут умники всякие, давайте их обилетим) во многом схожи;)

SECTION 1. PURPOSE
The Department of the Treasury (Treasury Department) and the Internal Revenue
Service (IRS) have identified novel investment fund strategies that purport to produce
tax results that may be inconsistent with the purpose and proper application of the
relevant federal tax rules. These transactions are not the result of conventional, long-
established tax planning that is consistent with the intent of Congress. This notice
requests comments and information regarding the transactions described in this notice
and similar transactions.

https://www.irs.gov/pub/irs-drop/n-26-62.pdf