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Marketing non-US private equity funds in the United States: a roadmap through the various regulations and tax implications

David Greene (Washington, DC office)
Barton Clark (Washington, DC office)
Cheryl Coe (Washington, DC office)
Sean FitzGerald (Washington, DC office)
Nancy Kowalczyk (Chicago, IL office)
Adam Kestenbaum (Washington, DC office)
Yvette Valdez (New York, NY office)
Ashley Weeks (New York, NY office of Latham & Watkins LLP)

Journal of Investment Compliance

ISSN: 1528-5812

Article publication date: 2 May 2017

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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.

Keywords

Citation

Greene, D., Clark, B., Coe, C., FitzGerald, S., Kowalczyk, N., Kestenbaum, A., Valdez, Y. and Weeks, A. (2017), "Marketing non-US private equity funds in the United States: a roadmap through the various regulations and tax implications", Journal of Investment Compliance, Vol. 18 No. 1, pp. 92-104. https://doi.org/10.1108/JOIC-02-2017-0016

Publisher

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Emerald Publishing Limited

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