Understanding “Up-C” IPO Structures – The Tax Benefits Explained

01/15/2014 11:00 a.m. - 12:00 p.m. EST

Corporate Finance | Capital Markets, IPOs, and Tax

David Strong

David Strong


Joseph Marano
(212) 336-4316

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Listen to the recorded presentation.

The IPO market is heating up and so is the use of "Up-C" structures. Under the right circumstances, an Up-C structure has the potential to deliver significant economic and tax benefits to financial sponsors and other selling shareholders. In this teleconference, we explain when an "Up-C" structure might be appropriate for an IPO candidate and how such structures are most commonly implemented. We also explain the various economic and tax benefits associated with such structures, including an explanation of the key terms of the "Tax Receivable Agreement" that is typically entered into by the selling shareholders and the public company.


Continuing Education Credits:
Credit is pending for New York and California.

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