Tax Considerations In Structuring US-Based Private Equity ...

← Back to document page

of investing in the fund through a non-US feeder corporation established primarily for non-US investors, eliminating the flow-through of taxable income to the tax-exempt investor. Employee Retirement Income Security Act of 1974 considerations: As a consequence of ERISA’s complex rules and high standards of conduct, many fund sponsors attempt to

  Fund, Feeder