Investment Funds Private Equity

News & Analysis as of

Proposed Treasury Regulations Address Private Equity Management Fee Waivers and Profits Interests

The Internal Revenue Service ("IRS") and Treasury Department recently released proposed regulations under section 707(a)(2)(A) of the Internal Revenue Code of 1986 (the "Code) addressing the issuance of certain interests in...more

Joining Forces: The Co-investment Climate in Private Equity

Pepper Hamilton commissioned Mergermarket to interview 50 PE executives from across the United States that have co-invested with an institutional investor within the previous three years (fund sizes managed by the...more

BEPS Projects Final Report: Issues for the Investment Funds Sector

We have considered the final reports from the perspective of a typical private investment fund that focuses on illiquid assets such as private equity, infrastructure or real estate. Some of the reports contain proposals that,...more

Comvest Partners Closes PE Fund at $893 Million

Comvest Investment Partners V closed with $893 million in total capital commitments, above the $700 million target established at the outset of fundraising....more

Make Room for the Independent Sponsor

It’s no secret that it has become more difficult for traditional private equity firms to raise captive funds. In fact, California Public Employees’ Retirement System is looking to further reduce its number of private equity...more

Significant Amendments Made to Bermuda’s Partnership Legislation

Bermuda is widely perceived as a blue chip offshore financial centre (not just in insurance and mutual funds) and continues to introduce new or amend existing legislation to attract more investors to use the...more

Venture Capital Coast to Coast – August 2015

Halftime 2015: On Pace to Match 2014? Venture capital activity for 2014 was a hard act to follow. But 2015 has not disappointed so far, with fundraising and investment continuing at an historic pace. A total of $20...more

SEC Brings Heightened Scrutiny to the Real Estate Fund Industry

The Securities and Exchange Commission (SEC) has expanded its focus on private equity funds to ancillary asset classes, including specifically private equity real estate funds, with its Private Funds Unit (“PFU”) undertaking...more

Private Equity Investment in Healthcare: 15 Healthcare Investment Niches – A Review of Key Sectors for 2015

Private equity investment in healthcare continues to grow considerably. This article provides thoughts, observations and insights on 15 investment niches. It also provides some initial thoughts on the market as a whole....more

IRS Proposed Tax Regulations Aimed at Fee Waiver Arrangements

The Treasury Department and the Internal Revenue Service have issued proposed regulations addressing disguised payment for services of a partner, including the proper tax treatment of fee waiver arrangements commonly used by...more

NaviMed Capital Closes New $110 Million Healthcare PE Fund

NaviMed Capital, based in Washington, D.C., is focused exclusively on the healthcare industry. More specifically, it invests in lower middle-market healthcare companies providing healthcare services, healthcare IT, hospital...more

¿Qué impacto tendrá el nuevo enfoque de la SEC en el capital privado de inversión inmobiliaria del sur de Florida?

Fondos de capital de inversión inmobiliaria del sur de Florida: tomen nota de un discurso reciente de Marc Wyatt, Director de Cumplimiento Normativo de la Comisión de Valores y Bolsa (Securities and Exchange Commission, SEC)...more

Benesch Health Care Market Intelligence - Private Equity Summary Report 2015

- In this Issue: - Key Findings - Industry Trends - Industry News - Transactions - Fund News - Outlook - Excerpt from Key Findings: Private equity firms continue to be active investors...more

The Financial Report - Volume 4, No. 10 • May 2015 (Global)

Discussion and Analysis - One of the earliest, and certainly one of the most famous, computers of all time is HAL 9000, the sentient computer that controls the systems of the Discovery One spacecraft and interacts with...more

Investment Funds Update - Europe: Legal and regulatory updates for the funds industry from the key asset management centres and...

AFG and Amafi's Response to ESMA on MiFID II/MiFIR - The AFG, (Association Française de Gestion), the association representing French management companies, replied to ESMA’s consultation paper on MiFID II and MIFIR on 2...more

Private Equity Fund Managers: Annual Compliance Reminders and New Developments

A summary of a private equity firm’s compliance obligations, a discussion of notable developments in 2014 and highlights of the SEC’s examination priorities for 2015. US federal laws and regulations, as well as the...more

Export Controls in UK Offshore Centers

Many private equity and investment funds are organized as limited partnerships or companies of offshore entities. Similarly, companies may structure mergers and acquisitions by utilizing offshore holding entities. The British...more

"First-Half Activity Energizes US Capital Markets in 2014"

The U.S. equity and debt markets experienced a strong first half of the year. In the first quarter, the U.S. IPO market was the busiest since 2000, more than doubling the number of IPOs from the same period last year. ...more

Private Equity Fund May Be “Trade or Business” Under ERISA

First Circuit holds that an investment fund may be responsible for controlled group pension liabilities of portfolio companies. On July 24, the U.S. Court of Appeals for the First Circuit issued a significant decision...more

Corporate and Financial Weekly Digest - August 16, 2013

In this issue: - SEC Issues Risk Alert on Options Trading Used to Evade Short-Sale Requirements - SEC Order Temporarily Exempting Certain Broker Dealers and Certain Transactions from the Recordkeeping and...more

Legal Alert: Not Exactly a Day in the Sun: U.S. Court of Appeals Holds Private Equity Fund Is Engaged in a Trade or Business

In Sun Capital Partners III LP v. New England Teamsters & Trucking Industry Pension Fund, No. 12-2312, 2013 WL 3814984 (1st Cir. July 24, 2013), the U.S. Court of Appeals for the First Circuit effectively found that the...more

Private Investment Funds May Be Liable for Portfolio Company's Underfunded Pension Liabilities under First Circuit Ruling

On July 24, 2013, the U.S. Court of Appeals for the First Circuit held that a private equity investment fund was engaged in a "trade or business" under the Employee Retirement Income Security Act of 1974, as amended (ERISA)...more

In the Crossfire Why Private Equity Firms, Investment Funds & Their Managers Should Beware of the Foreign Corrupt Practices Act

Lance Armstrong and the world of competitive cycling has come under great scrutiny in recent days with the domination of the U.S. Postal team now undermined by the systematic doping that appears to have helped spur the team...more

Reminder for Private Fund Managers Who Sell Their Funds in the EU: New Rules Now in Effect

The Alternative Investment Fund Managers Directive (AIFMD or Manager Directive) of the European Union, which went into effect on July 22, 2013, sets forth rules for managers of private alternative investment funds that will...more

Quarterly Investment Update - For The Quarter Ending June 30, 2013

Stock Market Commentary - Upward momentum for domestic equities continued into June until "tapering" comments by Ben Bernanke rattled the markets. The S&P 500 suffered its first negative return in several months, down...more

29 Results
View per page
Page: of 2

"My best business intelligence, in one easy email…"

Your first step to building a free, personalized, morning email brief covering pertinent authors and topics on JD Supra:

Sign up to create your digest using LinkedIn*

*By using the service, you signify your acceptance of JD Supra's Privacy Policy.
*With LinkedIn, you don't need to create a separate login to manage your free JD Supra account, and we can make suggestions based on your needs and interests. We will not post anything on LinkedIn in your name. Or, sign up using your email address.