Michael Spiro has authored the article “Private Equity and Qualified Small Business Stock:
Tax Implications of Various Holding Company Structures for Control Investments” for the Winter 2019 edition of the Journal of Private Equity.
The article explores common tax issues that arise in structuring private equity platform and add-on acquisitions in a manner that qualifies for “qualified small business stock” tax incentives.
An abstract of the article can be found at here, and copies of the article are available upon request.