Section 112020 of the “One Big Beautiful Bill Act” (OBBBA), House version, would expand the reach of the IRC § 4960 excise tax on compensation in excess of $1 million (equal to 21%, the...
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This resource kit includes a host of guidance and materials to navigate different private equity transactions. Private equity transactions refer to investments (and the sale or disposition of those investments) made by pooled investment vehicles (a private equity fund, venture fund, or other group of institutional investors) in the non-publicly traded securities issued by businesses or assets at varying stages of development. Private equity investments can be made in the early, middle, or late stages of a company's life cycle, and can be made into promising early growth companies, distressed situations, or to expand or improve the financial situation of mature companies.
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