Private Equity Industry Blog
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Certainty and Simplification: Updates on LIBOR’s Cessation
May 25, 2021 | Blogs
On March 5, 2021, the United Kingdom’s financial market regulator, the Financial Conduct Authority...
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Emerging Environmental, Social, and Governance Trends in the Municipal Bond Market
May 20, 2021 | Blogs
Background The environmental, social, and governance (ESG) movement has been newly adapted as a best...
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A Tech Checkup
May 14, 2021 | Blogs
In order to keep up with a changing world, each company must periodically assess how technological c...
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SPACS – Is the Party Over?
May 10, 2021 | Blogs
The boom in special purpose acquisition company (SPAC) IPOs continued at its record pace during the ...
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Exploring the Benefits of the Corporate Freeze Transaction
March 24, 2021 | Blogs
Synopsis The distribution of a C corporation’s assets to its shareholders often triggers a hea...
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How Section 1202’s $50 Million Aggregate Gross Assets Limitation Works
March 17, 2021 | Blogs
During the past several years, there has been a marked increase across the country in the use of C c...
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IRS Finalizes Its Section 1061 Carried Interest Regulations
March 10, 2021 | Blogs
On January 13, 2021, the IRS posted final Treasury Regulations for Section 1061 of the Internal Reve...
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Dealing With Section 1061’s Three Year Holding Period Requirement for Carried Interests
March 10, 2021 | Blogs
Hedge fund, private equity and real estate professionals are often compensated through the grant of ...
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Equity Rollovers in M&A Transactions Involving Section 1202 Qualified Small Business Stock (QSB...
February 19, 2021 | Blogs
Many M&A transactions are structured to include a rollover of some percentage of the target comp...
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De-SPACing: Target Company Due Diligence
February 5, 2021 | Blogs
Your private company is considering selling itself to a special purpose acquisition company (SPAC), ...
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Rollover Equity Transactions 2021
January 28, 2021 | Blogs
During the 21st century, financial buyers such as private equity sponsors (PE firms) have dramatical...
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The Corporate Transparency Act: Targeting Shell Companies or Small Businesses?
January 28, 2021 | Blogs
A new requirement has been imposed upon businesses within the massive National Defense Authorization...