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Subsequent Events | 6 Months Ended
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Jun. 30, 2025
Subsequent Events [Abstract] |
Subsequent Events | Note 16. Subsequent Events Distributions and dividends APAM, acting as the general partner of Artisan Partners Holdings, declared, effective July 29, 2025, a distribution by Artisan Partners Holdings of $45.1 million to holders of Artisan Partners Holdings partnership units, including APAM. The board of directors of APAM declared, effective July 29, 2025, a quarterly dividend of $0.73 per share of Class A common stock. The APAM dividend is payable on August 29, 2025, to stockholders of record as of August 15, 2025. Tax legislation On July 4, 2025, the One Big Beautiful Bill Act (“OBBBA”) was signed into law. The OBBBA includes amendments to Internal Revenue Code Section 162(m) related to executive compensation deduction limitation rules, which expand the affiliated entities and employees that are taken into account in determining covered employees that are subject to that limitation. The changes are effective for the Company starting in the year ending December 31, 2027. The Company is still evaluating the impacts of the OBBBA, but currently estimates a reduction in deferred tax assets of approximately $10 million in the three months ending September 30, 2025.

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- Definition The entire disclosure for significant events or transactions that occurred after the balance sheet date through the date the financial statements were issued or the date the financial statements were available to be issued. Examples include: the sale of a capital stock issue, purchase of a business, settlement of litigation, catastrophic loss, significant foreign exchange rate changes, loans to insiders or affiliates, and transactions not in the ordinary course of business. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 855 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org/855/tableOfContent Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 855 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org/1943274/2147483399/855-10-50-2 + Details
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