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Treasury and IRS issue final FATCA regulations

USA - February 5 2013 On January 17 the Treasury Department and the Internal Revenue Service (IRS) promulgated their long-awaited final regulations (the "Final Regs") to…

Co-authors: Steven J. Glaser, David L. Glass.


Subscription-secured credit facilities: basic credit-related issues for secured lenders

USA - November 19 2010 Quite popular before recent economic dislocations, and beginning to re-emerge, is a credit facility that provides liquidity for an investment fund (a "Fund", particularly a so-called "opportunity fund"), on a faster basis than calling for capital contributions by the fund's equity investors - - typically governmental and private pension funds, insurance companies, endowment funds, and other institutional entities who make substantial commitments to pay subscribed capital.

Co-authors: Thomas Volet.