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Article

Paul Weiss | USA | 9 Nov 2011

IRS proposes favorable changes to sovereign wealth funds’ U.S. tax exemption

The IRS issued proposed regulations last week that will make it easier for sovereign wealth funds and other entities controlled by foreign governments to invest in private funds without jeopardizing their exemption from U.S. federal income taxation under Section 892 of the Code.

Article

Foley & Lardner LLP | USA | 9 Jun 2011

New tech start-ups formed in 2011 should consider LLC format, at least initially

It is often said that any new start-up business that is planning on raising equity investments from the private equityventure capital (PEVC) world generally needs to organize themselves as a corporation, rather than as a limited liability company (LLC).

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