Playing with Blocks: Testing a Fund’s Blocker Allocations

1 February 2017
Corporate Tax Practice Series published by Practicing Law Institute
Vadim Mahmoudov, and Rafael Kariyev contribute a chapter to the Practicing Law Institute’s annual Corporate Tax Practice Series. The chapter examines a corporate blocker structure, frequently used by private equity funds to shield some of their investors from some adverse tax consequences of investing in operating partnerships and other flow-through entities. To purchase the full publication, click here.