Up-C IPO Tax Considerations

10/20/2015 12:00 p.m. - 01:00 p.m. EDT

Federal Tax and Capital Markets

Thomas A. Humphreys and Remmelt A. Reigersman


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Trevor Starer
(212) 336-4310

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The IPO market is humming along 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.


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