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Corporate Taxes › Partnerships › Initial Public Offering (IPO)

Morrison & Foerster LLP

Practice Pointers on the Up-C Structure

Morrison & Foerster LLP on

In a structure commonly referred to as an “up-C,” an existing limited liability company or other partnership form (referred to here for convenience as “LLC”) undertakes a public offering through a newly formed corporation,...more

Latham & Watkins LLP

Comparison of Typical MLP and Yieldco Structures

Latham & Watkins LLP on

The rise of master limited partnerships (MLPs) as an asset class has coincided with investors’ desire for stable and growing cash flow. In 2013, there were 21 initial public offerings (IPOs) of MLPs and more are on the way in...more

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