Entities engaging in capital raising activities need to understand the implications of the domicile of their investors.  As part of their capital formation strategies, private equity and venture capital funds routinely raise significant capital from tax-exempt...

For companies and entrepreneurs looking into raising capital, the terms used to delineate classes of investors can be confusing—particularly when they are misused or misunderstood by the media or the public at large. For example, private equity and venture capital are...

Officers and directors of a corporation, no matter the size, owe fiduciary duties to shareholders and to the business entity itself. Corporate officers and directors are said to be "fiduciaries” because they hold a legal or ethical relationship of trust.  In...