News & Analysis as of

Special Purpose Vehicles

K&L Gates LLP

Europe: Ireland’s Private Funds Regime Gets a Major Overhaul: Central Bank Publishes Revised AIF Rulebook

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The Central Bank of Ireland (the Central Bank) today published its long-awaited revised AIF Rulebook, consolidating and modernising the regulatory framework for Irish alternative investment funds (AIFs). The revised Rulebook...more

Jones Day

Mexico Unlocks Private Investment in Strategic Infrastructure

Jones Day on

Mexico's infrastructure legal framework had not been meaningfully updated since the Law on Public-Private Partnerships (Ley de Asociaciones Público Privadas) of 2012—a rigid procurement model that lacked the flexibility to...more

Mayer Brown Free Writings + Perspectives

The SPV Series: Understanding the Structure of a Single-Investment SPV

Given the continued and growing interest in special purpose vehicles (“SPVs”) as a means of accessing private market investments, we are publishing a series of posts that examine different aspects of these structures.  This...more

Hogan Lovells

Draft Law for the Promotion of Investment in Strategic Infrastructure for Development with Social Welfare

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On March 19, 2026, the Draft Law for the Promotion of Investment in Strategic Infrastructure for Development with Social Welfare (the “Draft Law”) was submitted to the Chamber of Deputies (Cámara de Diputados) and has already...more

DLA Piper

Mexico’s Law for the Promotion of Investment in Strategic Infrastructure for Development with Well-being - Key points for...

DLA Piper on

On April 9, 2026, Mexico’s Law for the Promotion of Investment in Strategic Infrastructure for Development with Well-being (Ley para el Fomento de la Inversión en Infraestructura Estratégica para el Desarrollo con Bienestar)...more

White & Case LLP

Iniciativa de Ley para el Fomento de la Inversion en Infraestructura Estrategica para el Desarrollo con Bienestar

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For the current federal administration in Mexico, infrastructure is an essential component for economic development and the promotion of well-being among the Mexican population. ...more

White & Case LLP

Bill to promote investment in strategic infrastructure

White & Case LLP on

For the current federal administration in Mexico, infrastructure is an essential component for economic development and the promotion of well-being among the Mexican population. ...more

A&O Shearman

LuxSE’s EM3S Allows Admission To Trading Without A CSD

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The Luxembourg Stock Exchange (LuxSE) Euro MTF Specialist Securities Segment (EM3S) covering both debt and equity instruments now allows securities to be admitted to trading without being recorded in a central securities...more

Latham & Watkins LLP

In Practice Market Trends in Mitigating Conduct Risk in Structured Finance Transactions

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In this In Practice article, the authors survey market responses to conduct risks in private asset-backed structured finance transactions. They assess operational impacts, cost allocation, and how tools such as enhanced due...more

FBT Gibbons LLP

Shadow Banking and Private Credit: What It Is, Why It’s Used, and Why It’s in the News

FBT Gibbons LLP on

You have probably seen “shadow banking” and “private credit” splashed across recent financial headlines. While they may sound like buzzwords, these terms, and the market structures behind them, are not new....more

Ropes & Gray LLP

Distressed Debt Legal Insights: Xerox and the “Non-Subsidiary” Drop-Down

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Welcome to Distressed Debt Legal Insights, Ropes & Gray’s periodic source of timely insights for professionals navigating the complex world of liability management and special situations finance....more

Hogan Lovells

Group therapy: Prudential v accounting consolidation in a world of SPVs

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The EBA's January 2026 Report on consolidation comes at a particularly important stage in the evolution of bank balance sheet management. Banks increasingly rely on sophisticated risk-transfer and funding structures, yet the...more

Skadden, Arps, Slate, Meagher & Flom LLP

Bermuda Proposes New Parametric Special Purpose Insurance Class

On 21 January 2026, the Bermuda Monetary Authority (BMA) released a consultation paper (Consultation Paper) proposing the introduction of a new category of special purpose insurance called the parametric special purpose...more

A&O Shearman

U.S. restructuring 2025 review and 2026 outlook

A&O Shearman on

U.S. bankruptcies and restructurings are expected to remain broadly steady in 2026, providing ample opportunity for restructuring and special situations investment. In the meantime, the U.S. market is assessing the...more

Morrison & Foerster LLP

CFTC Staff Issues No-Action Relief from CPO/CTA Registration for Certain Private Fund Managers and Credit Risk Transfer...

The staff of the Market Participants Division (the “Staff”) of the Commodity Futures Trading Commission (CFTC) have issued two no-action letters that provide targeted relief from commodity pool operator (CPO) and commodity...more

Farrell Fritz, P.C.

SPVs and the Reshaping of Venture Capital

Farrell Fritz, P.C. on

Special purpose vehicles were always the sort of tool investors used only occasionally, in special circumstances. A hot deal. A founder who didn’t want 100 angels on the cap table. A one-off opportunity that didn’t quite fit...more

Latham & Watkins LLP

Saudi Arabia Adopts Financial Oversight Law

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Implications for government entities, state-funded organizations, and stakeholders managing public revenues....more

A&O Shearman

UK PRA letter provides progress update on economic objectives to Prime Minister

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The UK Prudential Regulatory Authority (PRA) has sent a letter to the Prime Minister providing an update on measures taken to align regulation with its economic growth objectives. The PRA confirms completion of four out of...more

Skadden, Arps, Slate, Meagher & Flom LLP

The PRA’s Discussion Paper on Alternative Life Capital: A New Dawn?

On 14 November 2025, the Prudential Regulation Authority (PRA) published Discussion Paper 2/25, “Alternative Life Capital: Supporting Innovation in the Life Insurance Sector,” which starts the PRA’s engagement with...more

DLA Piper

Venture Lending With Warehouse Lines: Three Considerations to Protect Your Position

DLA Piper on

Fintech originators such as alternative lenders, buy-now-pay-later platforms, and payments companies typically fund daily originations through subsidiary-level special purpose vehicle (SPV) warehouse credit facilities. At the...more

Carey Olsen

The use of Bermuda purpose trusts in enforcements and corporate/debt restructurings

Carey Olsen on

The Bermuda purpose trust is an effective and flexible tool which can be useful in a number of different scenarios. Having been widely used in the private wealth context for some time, Bermuda purpose trusts can also be used...more

Mayer Brown

PRA Update on Approach to FundedRe

Mayer Brown on

In its priorities for 2025, the Prudential Regulation Authority (PRA) signalled that it would remain focused on the bulk purchase annuity (BPA) market.1 In a speech on 18 September 2025, the PRA has duly delivered a further...more

The Rodman Law Group, LLC

What’s Next for Robinhood’s Tokenized Private Company Stocks?

In July 2025, Robinhood launched a new product in the European Union designed to give investors exposure to privately-traded U.S. companies through tokenized financial synthetics. The offering is part of Robinhood’s effort to...more

Hogan Lovells

UK Building Safety Act: first building liability order made

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The High Court has imposed the first Building Liability Order under the Building Safety Act, passing liability for building safety defects from an SPV to its wealthier parent company....more

Gerald Nowotny - Law Office of Gerald R....

Still the One! – The Use of Private Placement Life Insurance in Tax Planning for Trial Attorneys with Contingency Fee Income

In the Soundtrack of Our Lives, one of the songs that I still get to hear from time to time on Sirius XM, is “Still the One” which was recorded and released by the band Orleans in 1976. I was in the tenth grade just to be...more

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