When tax-exempt or non-U.S. taxpayers invest in U.S. businesses, unwanted and unintended U.S. tax obligations can follow without careful planning. Blocker corporations have become a common strategy employed...
Obtaining a Phase I environmental site assessment (ESA) is essential to conducting environmental due diligence for commercial real estate transactions. The goal of a Phase I ESA is to evaluate readily...
Artificial intelligence (AI) tools and resources are inundating the news, social media, professional seminars, and inboxes. AI is part of every conversation across industries and professional services...
Do you need guidance in defending against claims brought under the recently overhauled California's Private Attorneys General Act (PAGA)? Read Private Attorneys General Act in California: Defending...
Confidently present your case in chief to the Trademark Trial and Appeal Board (TTAB) with this opening trial brief that an opposer/petitioner (plaintiff) may use in an opposition or cancellation proceeding...
There has been a recent and notable uptick in single asset recapitalizations—transactions in which a fund sells its interest in a portfolio investment to another entity controlled by the same sponsor. These transactions are valuable tools for sponsors looking for ways to provide liquidity to existing investors without fully divesting from a portfolio company they like. This practice note contains a brief explanation of what these deals are, and why a sponsor and its fund investors may want to pursue a single asset recap. It discusses typical structures for these deals, certain considerations sponsors will want to keep in mind, strategies to reduce deal execution risk, and key tax considerations.
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