Tax Considerations for Up-C Structures and Transactions: Tax Receivable Agreements, Equity Rollovers, and More
Recording of a 90-minute premium CLE/CPE video webinar with Q&A
This CLE/CPE webinar will provide an in-depth analysis of key tax considerations for Up-C structures and transactions involving Up-Cs. The panel will discuss legal and tax challenges unique to Up-C structures, terminating or amending the tax receivable agreements, rolling over existing equity interests in a tax-deferred transaction, withholding tax considerations, calculating gain, and other tax considerations.
- Tax issues for Up-Cs
- Tax receivable agreements
- Gains; withholdings; and other tax considerations
- Best practices for tax professionals
The panel will review these and other key issues:
- What are the key tax considerations for establishing Up-C structures?
- What are common terms of tax receivable agreements in these structures?
- What issues commonly arise when investors seek to acquire public businesses structured as Up-Cs?
Margaret R.T. Dewar
Kirkland & Ellis
Ms. Dewar is a partner in the tax group in Kirkland’s Chicago office. Her practice focuses on the federal income... | Read More
Ms. Dewar is a partner in the tax group in Kirkland’s Chicago office. Her practice focuses on the federal income tax consequences of complex business transactions, including mergers, acquisitions, joint ventures and spin-offs, both domestic and cross-border. Ms. Dewar also advises U.S. and non-U.S. fund sponsors and investors on the tax aspects of forming and operating private investment funds.Close
Adam D. Greenwood
Ropes & Gray
Mr. Greenwood is a partner practicing in the tax & benefits department. His practice focuses on transactional tax... | Read More
Mr. Greenwood is a partner practicing in the tax & benefits department. His practice focuses on transactional tax matters, including matters relating to private equity, real estate and hedge funds; mergers and acquisitions; inbound and outbound investments; and secondary transactions.Close