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The Capital Gains Rate - Historical Perspectives on "Retroactive" Changes

In light of the U.S. presidential election on 3 November 2020, many investors and business owners expecting a liquidity event are focused on the possibility that the current capital gains rate (generally, 23.8 percent) could...more

Private Fund Developments: 2019 New York Investment Management Conference

DEVELOPMENTS IN SEEDING ARRANGEMENTS – OVERVIEW - - Seeding Arrangements Fall Along a Spectrum, with Features Including: - Making a Significant Capital Commitment to a Fund Manager at the Initial Closing of the Fund -...more

SEC and NASAA Staffs Issue Statement and Regulatory Guidance for Opportunity Zone Funds: Understanding the Application of...

INTRODUCTION - On July 15, 2019, the staffs of the Securities and Exchange Commission (“SEC”) and the North American Securities Administrators Association issued a joint statement (the “Staff Statement”) to assist...more

Opportunity Zones: Will Upcoming Proposed Regulations Be Business Friendly?

Treasury decisions could make or break OZ for operating businesses - Eagerly anticipated proposed regulations addressing the eligibility of operating businesses to qualify for Opportunity Zone (OZ) benefits are in the final...more

K&L Gates Private Equity Funds Year-in-Review – A Lookback at 2017 and the Outlook for 2018

The global private equity fund industry remained strong in 2017, as both established and first-time fund managers launched new funds and deployed the capital of existing ones. We saw a diverse range of managers and strategies...more

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