The Working Group Committee of Japan's Financial Services Agency has recommended a new exemption system for fund managers who manage overseas investors' funds, with fewer restrictions on eligible investors.
On December 23,...more
The regulations are proposed to be effective when finalized, but taxpayers may generally rely on them if applied fully and consistently.
What Is (and Is Not) Covered?
The three-year restriction applies with respect to...more
9/1/2020
/ Capital Gains ,
Carried Interest ,
Economic Substance Doctrine ,
Holding Periods ,
Income Taxes ,
IRS ,
Partnerships ,
Proposed Regulation ,
Real Estate Investments ,
REIT ,
RICs ,
S-Corporation ,
Tax Cuts and Jobs Act ,
U.S. Treasury
While COVID-19-based disruptions may cast a shadow, water investment is on the rise, and for good reason. Investment in U.S. water and wastewater infrastructure and services companies can be particularly rewarding for savvy...more
A MESSAGE FROM OUR GLOBAL PRIVATE EQUITY PRACTICE LEADERS -
Despite the continued downward trend following record levels in 2015, 2017 was the fourth-strongest annual period in the history of dealmaking on a global basis....more
5/8/2018
/ Acquisitions ,
Bloomberg Inc. ,
Buyouts ,
Corporate Taxes ,
Global Dealmaking ,
Investment ,
Investors ,
M&A Brokers ,
Mergers ,
Private Equity ,
Private Equity Firms ,
Thomson Reuters
The Situation: In what may indicate a sea change in terms of who the Department of Justice ("DOJ") is willing to pursue in False Claims Act cases, a private equity firm has been named as a co-defendant in a False Claims Act...more
3/2/2018
/ Anti-Kickback Statute ,
Department of Justice (DOJ) ,
False Claims Act (FCA) ,
Health Care Providers ,
Healthcare ,
Healthcare Fraud ,
Kickbacks ,
Medical Monitoring ,
Pharmacies ,
Prescription Drugs ,
Private Equity Firms ,
Regulatory Requirements
The recent SEC subpoena of a fund sponsor for additional information concerning how it calculates internal rates of return ("IRRs") indicates that investment performance disclosure, and specifically the calculation of IRRs,...more