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Volume 18, Issue 1
2 May 2017
Journal of Investment Compliance Cover Image for Volume 18, Issue 1
Technical Paper| May 02 2017

Marketing non-US private equity funds in the United States: a roadmap through the various regulations and tax implications Available to Purchase

David Greene;
David Greene
Washington, DC office

David Greene is partner in the Washington, DC office.

David Greene can be contacted at: david.greene@lw.com
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Barton Clark;
Barton Clark
Washington, DC office

Barton Clark is partner in the Washington, DC office.

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Cheryl Coe;
Cheryl Coe
Washington, DC office

Cheryl Coe is partner in the Washington, DC office.

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Sean FitzGerald;
Sean FitzGerald
Washington, DC office

Sean FitzGerald is an associate in the Washington, DC office.

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Nancy Kowalczyk;
Nancy Kowalczyk
Chicago, IL office

Nancy Kowalczyk is a counsel in the Chicago, IL office.

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Adam Kestenbaum;
Adam Kestenbaum
Washington, DC office

Adam Kestenbaum is partner in the Washington, DC office.

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Yvette Valdez;
Yvette Valdez
New York, NY office

Yvette Valdez is a counsel in the New York, NY office.

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Ashley Weeks
Ashley Weeks
New York, NY office of Latham & Watkins LLP

Ashley Weeks is an associate in the New York, NY office of Latham & Watkins LLP.

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Author & Article Information
David Greene can be contacted at: david.greene@lw.com
Publisher: Emerald Publishing
Online ISSN: 1758-7476
Print ISSN: 1528-5812
© 2016 latham & watkins
2017
2016 latham & watkins
Licensed re-use rights only
Journal of Investment Compliance (2017) 18 (1): 92–104.
https://doi.org/10.1108/JOIC-02-2017-0016
Purpose

To discuss general legal considerations for non-US private equity sponsors who seek to market their funds to US institutional investors.

Design/methodology/approach

Explains relevant aspects of US securities laws, commodity exchange laws, pension and employee benefit plan laws, federal income tax laws, and the Foreign Account Tax Compliance Act (FATCA).

Findings

The evolving US regulatory regime necessitates careful planning and thorough knowledge of relevant laws and regulations to effect a successful US marketing effort.

Originality/value

Practical guidance from experienced investment funds and tax lawyers.

Keywords:
Institutional investor, Non US private equity fund, US Commodity Exchange Act, US Employee Retirement Income Security Act (ERISA), US Foreigh Account Tax Compliance Act (FATCA), US securities laws
© 2016 latham & watkins
2017
2016 latham & watkins
Licensed re-use rights only
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