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Holland & Knight LLP

Independent Sponsors: Section 1202 Qualified Small Business Stock

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The tax benefits conveyed by Section 1202 of the Internal Revenue Code to owners of qualified small business stock (QSBS) have been available to small business owners in some form since Section 1202 was first enacted in 1993....more

Latham & Watkins LLP

New Year, New Considerations for PE Under UK’s National Security and Investment Act

Latham & Watkins LLP on

Under the new legislation, BEIS may block or impose conditions on deals. The UK’s National Security and Investment Act (NSI Act), is now officially in force, granting powers to the Secretary of State for Business, Energy...more

Goodwin

Latest H-S-R Act Enforcement Is a Cautionary Tale for Minority Investors

Goodwin on

Generally speaking, stock purchases which will cause an investor to hold more than $76.3 million of the target’s voting securities may require a pre-closing notification under the Hart-Scott-Rodino (“H-S-R”) Act. But there...more

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