…limited investment opportunities to new investors, which are typically higher fee-paying clients which prevent current investors of those limited opportunities. Conflicts related to preferential liquidity rights. The staff noted issues…
…less) attractive to PE investors due to shifting industry trends. PE investors are looking for opportunities to complement existing platform investments by seeking acquisitions to increase scale through synergies and…
…The grants are designed to assist small businesses in the Commonwealth who are seeking to raise capital to support their growth and to encourage investment in such businesses by investors….
Updated thresholds for VA Enterprise Zone Grants beginning July 2025 Governor Glenn Youngkin recently signed a bill that amends Virginia’s enterprise zone real property investment grants program effective July 1,…
…to $0 when the investment is made. Clarification While investors do in fact have $0 tax basis in their investment at the outset, partnership investors still receive basis from liabilities…
…of investor recordkeeping Despite the move toward broker-reported cost basis, investors should not rely exclusively on third-party reporting, especially in the early years. Crypto investors are strongly advised to maintain…
…communications, the answer is advance notice. Proactively Communicate with Investors about the K-1 Changes Consider letting investors know that their 2019 or 2020 K-1 will have important presentation changes and…
Important tax relief updates for disaster-affected properties Natural disasters can be devastating, especially for taxpayers who own property, commercial real estate, or multiple investment properties. Beyond physical damage and insurance…
Emerging companies typically raise capital through the issuance of convertible debt and equity to finance start-up and growth initiatives. Historically investors in these early stage companies which were taxed as…
…investors are most likely to be impacted by CPDI tax compliance complexities. Regulation 26 CFR § 1.1275-4 specifically addresses CPDIs and attempts to ensure accurate reporting and compliance for businesses…
…appear to place additional emphasis on sophisticated investors versus the retail investor while increasing visibility into certain private fund practices. The rules also appear to prohibit activity that may be…