UP-C IPO Structure FAQs: Overview | Practical Law

UP-C IPO Structure FAQs: Overview | Practical Law

This Practice Note addresses frequently asked questions about the Umbrella Partnership – C corporation (UP-C) structure which is often used by businesses taxed as partnerships that are considering an initial public offering (IPO) and can offer pre-IPO owners of the businesses substantial post-IPO tax benefits.

UP-C IPO Structure FAQs: Overview

Practical Law Practice Note Overview w-039-3919 (Approx. 7 pages)

UP-C IPO Structure FAQs: Overview

by Joshua Ford Bonnie, William R. Golden, and Andrew B. Purcell, Simpson Thacher & Bartlett LLP, with Practical Law Corporate & Securities
Published on 17 May 2023 • USA (National/Federal)
This Practice Note addresses frequently asked questions about the Umbrella Partnership – C corporation (UP-C) structure which is often used by businesses taxed as partnerships that are considering an initial public offering (IPO) and can offer pre-IPO owners of the businesses substantial post-IPO tax benefits.