Kenneth Wang

Kenneth Wang

Dechert LLP

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Latest Publications


Global Private Equity Newsletter - Summer 2016 Edition: New Proposed Regulations Increase Scrutiny on Related-Party Debt

New rules recently proposed by the U.S. Treasury Department (“Treasury”) and the Internal Revenue Service (“IRS”) would re-characterize purported debt instruments as equity instruments, and could have significant implications...more

6/30/2016 - Convertible Debt Debt Instruments Debt-Equity Inversion IRS Private Equity U.S. Treasury

New Proposed Regulations Increase Scrutiny on Related-Party Debt

The U.S. Treasury Department (“Treasury”) and Internal Revenue Service (“IRS”) recently issued proposed regulations (the “New Proposed Regulations”) governing the federal income tax treatment of debt between certain related...more

4/29/2016 - Debt Equity Partners Income Taxes Inversion IRS Proposed Regulation U.S. Treasury

Global Private Equity Newsletter - Spring 2016 Edition: Recent Changes to Rules Governing Tax Audits of Partnerships

Congress recently amended the rules governing tax audits of partnerships that file U.S. partnership returns, including U.S. partnerships (and limited liability companies treated as partnerships) and certain non-U.S....more

3/30/2016 - Audits Business Taxes IRS Partnerships Private Equity

Navigating the New Partnership Audit Rules: Sea Change or Same Course?

The recently enacted Bipartisan Budget Act of 2015 amended existing Internal Revenue Code of 1986, as amended (the “Code”) rules governing tax audits of partnerships in the U.S. These new rules primarily impact partnerships...more

2/2/2016 - Audits Bipartisan Budget Internal Revenue Code (IRC) IRS Operating Agreements Partnerships

Publicly Traded Partnership Proposed Regulations

Widely held partnerships are a significant source of funding for oil, gas and certain natural resources projects, but the publicly traded partnership (“PTP”) rules can cause such partnerships to be treated as corporations for...more

6/24/2015 - Corporate Taxes Double Taxation Energy Projects Energy Sector Fracking Internal Revenue Code (IRC) IRS Limited Partnerships Master Limited Partnerships Mining Natural Gas Oil & Gas Partnerships Passive Activity Proposed Regulation Publicly-Traded Companies Qualifying Income Research and Development

US Energy Excise Tax Proposed Legislative Changes

Federal excise taxes imposed on natural gas, propane and other alternative fuels can significantly add to their cost and can create a disincentive to their use compared with more traditional fuels such as diesel and gasoline,...more

4/16/2015 - Alternative Fuels Energy Policy Energy Tax Incentives Excise Tax Fuel Tax Liquid Natural Gas Natural Gas Oil & Gas Propane Proposed Legislation

Private Equity - Winter/Spring 2013

In This Issue: - ILPA Guidelines Have Noticeable Impact - Extracting Tax Value in Debt Refinancings and Modifications - Private Equity and Venture Capital Investing in China: Exit Strategy and Circular 698 -...more

4/29/2013 - Private Equity Private Equity Funds Venture Capital

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