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Private Equity Funds Pass-Through Entities Initial Public Offering (IPO)

Latham & Watkins LLP

An Overview of The Up-C Structure in Energy Deals

Latham & Watkins LLP on

The UP-C structure — which offers tax benefits to pre-IPO investors and sponsors — likely will expand among energy companies. In 2013, several energy companies went public using a so-called UP-C structure. In using...more

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