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Business and International Tax Developments

The Chamberlain Hrdlicka Business and International Tax Developments Blawg provides updates on business and international tax.

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Posts from December 2018.

The growing use of the “Up-C” structure for business ventures which seek access to greater amounts of capital, such as through a public offering, has been discussed at various tax forums and discussed in several articles on the subject over the past five years or more. The Up-C umbrella partnership is being used by private equity funds as well as other venture funds with respect to current and future public offerings. It provides a private equity or VC fund organized as a partnership to continue to enjoy flow through income tax treatment while retaining a degree of control of the business operations and further provide a cash-out of investor fund option through a structured redemption or through a similar call right.