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Capital Structures

Proskauer Rose LLP

Hybrid Horizons: Hybrid Capital as a Tool in Out-of-Court Debt Workouts

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For many sponsor-backed and other highly leveraged private companies, the disruption of the pandemic, the current interest rate environment and the tariff regime have each created challenges. As borrowers and lenders consider...more

Hogan Lovells

Form now, pay later - How does Luxembourg bring more flexibility to the minimum share capital payment for SARLs?

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The Luxembourg Parliament is set to enhance flexibility for Luxembourg private limited liability companies (sociétés à responsabilité limitée – “SARLs”), by allowing the payment of the minimum share capital to be deferred for...more

Mayer Brown

Profits Interests with a Conversion Requirement on Termination: Why Some Sponsors are Adopting It and How They Work

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One design choice has been gaining more traction in sponsor-backed management equity plans: requiring terminated employees to convert vested profits interests into capital units on termination in order to retain such vested...more

Cole Schotz

CREFC 2026 Conference Takeaways: Debt Is Back; Equity Is Not (Yet)

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One of the clearest takeaways from this year’s CREFC Conference was that today’s transaction slowdown is not being driven by a lack of debt capital. To the contrary, debt is plentiful across the capital stack. The real...more

Cooley LLP

California’s Proposed ‘Billionaire Tax’: Nine Things to Know

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A proposed California ballot initiative – “The 2026 Billionaire Tax Act” (also known as Initiative 25-0024) – has been getting a lot of attention, and it could have implications for business valuations, capital structures and...more

Morrison & Foerster LLP

Executive Compensation + Benefits Diligence in Early-Stage Financings

Early-stage financings set the foundation for a company’s growth trajectory. While product, market, and financial diligence often take center stage, executive compensation and benefits arrangements can also significantly...more

McDermott Will & Schulte

Setting the private capital compass for 2026

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Private capital strategies are evolving around a more unified, solutions-driven toolkit. Dealmaking saw a rebound and private market expansion continued in 2025. Private capital has proven its role as a stabilizer during...more

Kohrman Jackson & Krantz LLP

Strategic Early-Stage Financing: Navigating SAFEs and Convertible Notes

For early-stage founders and investors attempting to structure investment in an early stage (pre-seed) company, the choice between a Simple Agreement for Future Equity (SAFE) and a Convertible Note significantly impacts the...more

Baker Botts L.L.P.

ISS Releases Proposed Policy Updates for 2026 Annual Shareholder Meetings

Baker Botts L.L.P. on

ISS has released proposed benchmark policy changes for 2026. The proposed changes would generally apply to shareholder meetings held on or after February 1, 2026....more

Skadden, Arps, Slate, Meagher & Flom LLP

A Time for Strategic Buyers To Use Stock Consideration

In the current M&A landscape, many strategic buyers are likely to favor using their own stock, rather than cash, as deal consideration. Over the last year there have been several high-profile transactions in the technology,...more

Pillsbury - Propel

Are SAFEs Dangerous?

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SAFEs can be a powerful fundraising tool—but they also carry real risks to existing equity holders. For founders, the danger lies not in the document itself, but in misunderstanding its terms and consequences. ...more

International Lawyers Network

Establishing a Business Entity in Costa Rica (Updated)

1. Types of Business Entities in Costa Rica - The most common types of business entities in Costa Rica are Corporations, known in Spanish as “Sociedades Anónimas” (also referred to as “S.A.´s”), and Limited Liability...more

Akin Gump Strauss Hauer & Feld LLP

New Money - Marking the Boundaries

The majority of all 2023 EMEA restructurings involving an equitisation and/or a maturity extension required the provision of new money. While equitisation can solve for an over-leveraged capital structure, and maturity...more

White & Case LLP

PIK a pocket or two?

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The macro-economic landscape of recent years, marked by rising interest rates and inflationary pressures, has significantly escalated borrowing costs in the European mid-market. This has prompted borrowers to explore...more

Cozen O'Connor

Forming a Partnership/LLC: A Checklist for Avoiding Pitfalls

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Forming a partnership1 without triggering income appears straightforward and simple. In many cases, it is. In other cases, though, forming a partnership can cause one or more partners to unintentionally recognize income. This...more

Bradley Arant Boult Cummings LLP

Back to School for Minority Investors: Study Guide for Private Company Investing

Private company investing is inherently risky, but these risks can be mitigated if investors take proactive steps before making this type of investment. This due diligence action plan for potential investors includes the...more

IR Global

Understanding Your Client’s Key Drivers & Growth Cycles

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As a business advisor, one of the most important factors to consider when working with business owners is understanding their motivation and perspective. This is because the way a business owner thinks and acts significantly...more

Proskauer - Private Market Talks Podcast

[Podcast] Private Market Talks: Private Credit with Golub Capital’s David Golub

In this episode, we are joined by David Golub, President of Golub Capital and one of the first movers in the private credit industry. Since its founding over 30 years ago, Golub Capital has made over $150 billion in loans and...more

Opportune LLP

Exploring Profit Interests: Accounting & Valuation…

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Executives at both public and private companies commonly receive performance-based incentives. The objective is to link compensation closely to a firm's financial results. These performance-based incentives can take many...more

Proskauer Rose LLP

Approaching Secondaries Financing from All Angles: Key Considerations for Debt in LP-Led and GP-Led Secondary Transactions

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Debt finance plays a key role in all parts of the capital structure for private investment funds and their investors.  In particular, the use of debt finance is an increasingly important component of secondary transactions,...more

White & Case LLP

The Private Credit Golden Age Continues: Key Insights from the LSTA and DealCatalyst 3rd Annual Private Credit Industry Conference...

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On May 9th and 10th, the Loan Syndications and Trading Associations held its third annual private credit industry conference in Ft. Lauderdale, Florida. The major theme of the conference—the speakers of which included...more

Jones Day

Delaware Supreme Court Issues Decision Emphasizing Stability of Corporate Law

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The Delaware Supreme Court recently confirmed that the adoption of an exculpatory charter amendment does not require a class vote under the Delaware General Corporation Law ("DGCL")....more

Cornerstone Research

5 Questions with Stuart Gilson: Creating Firm Value

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We interview Professor Stuart C. Gilson of the Harvard Business School to gain his insights on how firms create value. Professor Gilson is an expert on valuation, credit and financial statement analysis, and corporate...more

Tonkon Torp LLP

Before Selling a Business, Consider a Buyer’s Perspective

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Several situations can prompt the sale of a Company. The owners may need to fund their retirement or succession from sale proceeds. A tempting, unsolicited offer may materialize. Or the owners may simply be ready to sell the...more

Cornerstone Research

Cornerstone Research Experts in Focus: Andrea Eisfeldt

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Experts in Focus is the firm’s video and podcast series in which we interview academic experts about their research on a variety of economic and finance topics. Finance Professor Andrea Eisfeldt is interviewed by Nari...more

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