The most prominent tax characteristic of a partnership or LLC is that these entities are flow-through entities for tax purposes. Consequently, the entities do not pay taxes themselves. Rather, they report...
Hotel and hospitality acquisitions generally include additional operational concerns such as employee transitions, food and beverage operations, inventory, and guest baggage turnover, as well as franchise...
When drafting and negotiating an acquisition agreement, counsel should address potential issues arising from allegations of fraud to avoid potentially complex, time-consuming, and costly disputes after...
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Do you need to understand how states are trying to protect employees from algorithmic and artificial intelligence (AI) discrimination? Read our newly published article, States Passing Laws to Prevent AI...
Distinguished from funds that invest in many assets and transactions, or cater to many investors, single-asset funds and single-investor funds involve unique legal, regulatory, and operational challenges. Single-asset funds pool capital from multiple investors to invest in a single security, transaction, or acquisition. As managers continue to explore offerings beyond traditional strategies and fund structures, they may elect to pursue opportunities through vehicles designed to acquire a single asset. This practice note discusses the advantages and challenges of pursuing a single-asset or single-investor fund structure and offers tips to fund managers looking to pursue these arrangements with investors. READ NOW »
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