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White Paper

Focus on private equity

Company: McDermott Will & Emery

McDermott Will & Emery case study

Category: Private Equity

Published: 07 May 2013

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Overview

While the criteria for what constitutes a "qualified small business stock" has not changed, the character of cerain private equity investments has evolved - in particular, it may no longer be considered unrealistic of holding periods to be longer than five years or for investments to be in companies with gross assets of less than $50 million. This briefing considers the implications of recent legislation set within this context. 

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