Company: McDermott Will & Emery
Category: Private Equity
Published: 07 May 2013
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.