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Document Mentions (5 shared documents)
2 mentions1 same-page
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d group liability purposes as engaging in a "trade or business" (the "2013 Sun Capital Case"). Further, in March 2016, the U.S. District Court for the District of Massachusetts held that affiliated private equity funds investing in the same portfolio company may form a "partnership-in- fact." The District Court found that
o controlled group liability if the funds together held 80% or more of the portfolio company in question (together with the 2013 Sun Capital Case, the "Sun Capital Cases"). Although the extent of the impact of the holdings in the Sun Capital Cases is unclear, the possibility of trade or business characterization re
2 mentions1 same-page
Page ?Same page
d group liability purposes as engaging in a "trade or business" (the "2013 Sun Capital Case"). Further, in March 2016, the U.S. District Court for the District of Massachusetts held that affiliated private equity funds investing in the same portfolio company may form a "partnership-in- fact." The District Court found that
o controlled group liability if the funds together held 80% or more of the portfolio company in question (together with the 2013 Sun Capital Case, the "Sun Capital Cases"). Although the extent of the impact of the holdings in the Sun Capital Cases is unclear, the possibility of trade or business characterization re
2 mentions1 same-page
Page ?Same page
d group liability purposes as engaging in a "trade or business" (the "2013 Sun Capital Case"). Further, in March 2016, the U.S. District Court for the District of Massachusetts held that affiliated private equity funds investing in the same portfolio company may form a "partnership-in- fact." The District Court found that
o controlled group liability if the funds together held 80% or more of the portfolio company in question (together with the 2013 Sun Capital Case, the "Sun Capital Cases"). Although the extent of the impact of the holdings in the Sun Capital Cases is unclear, the possibility of trade or business characterization re
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2 mentions1 same-page
Page ?Same page
d group liability purposes as engaging in a "trade or business" (the "2013 Sun Capital Case"). Further, in March 2016, the U.S. District Court for the District of Massachusetts held that affiliated private equity funds investing in the same portfolio company may form a "partnership-in- fact." The District Court found that
o controlled group liability if the funds together held 80% or more of the portfolio company in question (together with the 2013 Sun Capital Case, the "Sun Capital Cases"). Although the extent of the impact of the holdings in the Sun Capital Cases is unclear, the possibility of trade or business characterization re
2 mentions1 same-page
Page ?Same page
d group liability purposes as engaging in a "trade or business" (the "2013 Sun Capital Case"). Further, in March 2016, the U.S. District Court for the District of Massachusetts held that affiliated private equity funds investing in the same portfolio company may form a "partnership-in- fact." The District Court found that
o controlled group liability if the funds together held 80% or more of the portfolio company in question (together with the 2013 Sun Capital Case, the "Sun Capital Cases"). Although the extent of the impact of the holdings in the Sun Capital Cases is unclear, the possibility of trade or business characterization re
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Mutual Connections (77)
Entities connected to both the District of Massachusetts and the "Sun Capital Cases
United States District Court
ORGANIZATION30 w/ the·5 w/ the
Glendower
LOCATION23 w/ the·5 w/ the
Investment Concentration
ORGANIZATION23 w/ the·5 w/ the
the First Circuit
ORGANIZATION23 w/ the·5 w/ the
United States
LOCATION13 w/ the·5 w/ the
U.S. Virgin Islands
LOCATION6 w/ the·5 w/ the
the District of Columbia
LOCATION6 w/ the·5 w/ the
Estonia
LOCATION5 w/ the·5 w/ the
Denmark
LOCATION5 w/ the·5 w/ the
Finland
LOCATION5 w/ the·5 w/ the
European Union
ORGANIZATION5 w/ the·5 w/ the
Romania
LOCATION5 w/ the·5 w/ the
Lithuania
LOCATION5 w/ the·5 w/ the
Cyprus
LOCATION5 w/ the·5 w/ the
Northern Ireland
LOCATION5 w/ the·5 w/ the
Marla Maples
PERSON5 w/ the·5 w/ the
Croatia
LOCATION5 w/ the·5 w/ the
Slovakia
LOCATION5 w/ the·5 w/ the
Puerto Rico
LOCATION5 w/ the·5 w/ the
Czech Republic
LOCATION5 w/ the·5 w/ the