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Qualified Investment Funds (QIFs)

Conyers

Bermuda’s Economic Investment Residential Certificate

Conyers on

Prior to 31 March 2023 an application could be made for an “Economic Investment Certificate” by non-Bermudian individuals who invested at least BM$2.5 million in the island. The certificate was valid for a five years, after...more

Mayer Brown

US Treasury Releases Final Regulations Addressing Domestic Control Determinations Under FIRPTA

Mayer Brown on

On April 24, 2024, the Treasury Department and the IRS released final regulations under Section 897 that change the rules for determining whether qualified investment entities (QIEs) are domestically controlled under the...more

Paul Hastings LLP

IRS Provides Initial Guidance on Code Section 48C Qualifying Advanced Energy Project Credit

Paul Hastings LLP on

The Inflation Reduction Act of 2022 (the “IRA”) added and modified certain energy tax credit provisions of the U.S. Internal Revenue Code of 1986, as amended (the “Code”). The modifications included the extension of the...more

Morgan Lewis

A Hedge Fund Hotspot: Five Key Aspects of the DIFC Hedge Fund Regime

Morgan Lewis on

It is no secret that the Dubai International Financial Centre (DIFC) is having discussions with over 50 hedge funds regarding the establishment of asset management and fund operations in the DIFC. Considering the rapid and...more

Morrison & Foerster LLP

Biden to Sign CHIPS Act, Including Brand New Investment Tax Credit for Semiconductor Facilities

On July 28, 2022, Congress passed the CHIPS Act (CHIPS). Among other things, CHIPS adds Section 48D to the Internal Revenue Code, which provides a new advanced manufacturing investment tax credit for investments in...more

Holland & Hart LLP

Promises Delivered: CDFI Fund Announces $5 Billion in New Market Tax Credits

Holland & Hart LLP on

On September 1, 2021, at a time when America’s underserved and distressed communities need financial investment the most, the U.S. Department of Treasury through its Community Development Financial Institution Fund announced...more

Greenbaum, Rowe, Smith & Davis LLP

The New Jersey Economic Recovery Act Of 2020: An Overview Of The New Jersey Angel Investor Tax Credit Program

The New Jersey Economic Recovery Act of 2020 (ERA), a seven-year, $14 billion package of incentive programs intended to encourage New Jersey job growth, property development and redevelopment, community partnerships, and...more

Greenbaum, Rowe, Smith & Davis LLP

The New Jersey Economic Recovery Act Of 2020: An Overview Of The New Jersey Innovation Evergreen Act

The New Jersey Economic Recovery Act of 2020, a seven-year, $14 billion package of incentive programs intended to encourage New Jersey job growth, property development and redevelopment, community partnerships, and numerous...more

Greenberg Glusker LLP

Real Estate Implications of the CARES Act

Greenberg Glusker LLP on

While the federal government’s recently-enacted $2 trillion-dollar stimulus package under the CARES Act provides direct relief to individuals, multi-family borrowers with federally-backed mortgages, and various hard-hit...more

Hogan Lovells

2018: A turbulent transition year for venture capital and private equity investors in China

Hogan Lovells on

After reaching record highs in 2017, private equity (PE) and venture capital (VC) backed investments faced a downturn in 2018, as stricter regulations, a change in the PE/VC landscape, and a rise in the popularity of M&A...more

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