1. Marketing non-US private equity funds in the United States: a roadmap through the various regulations and tax implications
- Author
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Yvette Valdez, Sean FitzGerald, Cheryl Coe, David Greene, Barton Clark, Ashley Weeks, Nancy Kowalczyk, and Adam Kestenbaum
- Subjects
Finance ,Pension ,business.industry ,media_common.quotation_subject ,Institutional investor ,Foreign Account Tax Compliance Act ,Investment (macroeconomics) ,Private equity fund ,Private equity ,Originality ,Income tax ,Economics ,Marketing ,business ,media_common - Abstract
Purpose To discuss general legal considerations for non-US private equity sponsors who seek to market their funds to US institutional investors. Design/methodology/approach Explains relevant aspects of US securities laws, commodity exchange laws, pension and employee benefit plan laws, federal income tax laws, and the Foreign Account Tax Compliance Act (FATCA). Findings The evolving US regulatory regime necessitates careful planning and thorough knowledge of relevant laws and regulations to effect a successful US marketing effort. Originality/value Practical guidance from experienced investment funds and tax lawyers.
- Published
- 2017
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