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Final Rules Blocker Corporations

Troutman Pepper

SBA Publishes Final Rule Regarding Ability of SBICs to Finance Passive Businesses

Troutman Pepper on

Following a series of delays, on August 18 the U.S. Small Business Administration (SBA) announced that it would withdraw the Final Rule modifying its regulations on the ability of a small business investment company (SBIC) to...more

Troutman Pepper

SBA Expands and Clarifies Ability of SBICs to Finance in Passive Businesses

Troutman Pepper on

New SBA rule affects the holding company and the blocker corporation exceptions for SBICs’ financing passive businesses. On December 28, the U.S. Small Business Administration (SBA) released a Final Rule modifying its...more

Skadden, Arps, Slate, Meagher & Flom LLP

"IRS and Treasury Issue Final Debt/Equity Regulations"

On October 13, 2016, the Internal Revenue Service (IRS) and the Treasury Department (Treasury) issued temporary and final Treasury regulations under Section 385 of the Internal Revenue Code of 1986, as amended (the Final...more

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