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Pepper Hamilton LLP | USA | 13 Apr 2011

Core elements

In recent years, investment in the natural resource sector has increased, due in part to investors’ desire to diversify their portfolio, from both a risk profile and asset class standpoint, by investing in a space that is thought to be weakly correlated to public equity markets.


Pepper Hamilton LLP | USA | 10 Jan 2011

Traditional choice of entity principles apply to a not-so-traditional entity

On September 14, 2010, the Internal Revenue Service (IRS) published proposed Treasury Regulations (the Proposed Regulations) regarding the entity classification for U.S. federal income tax purposes of series of domestic limited liability companies (LLCs), cells of domestic cell companies, and foreign series or cells that conduct insurance businesses.

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