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A blocker corporation is a taxable entity interposed between a fund and certain investors to absorb income that would otherwise create tax problems for those investors Business and financial law what is a blocker entity The most common use case is blocking.

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Investors, preserve tax profiles and navigate financial and tax reporting. A blocker corporation is a type of c corporation in the united states that has been used by tax exempt individuals to protect their investments from taxation when they participate in private equity or with. Blocker corporations generally act as eci blockers but will themselves be subject to u.s

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This item outlines several issues for fund managers to consider as they analyze how to use blocker corporations in their fund structures.

This cle course will provide fund counsel with the tools for structuring blocker corporation investments by investment funds, in particular private equity and venture capital (pevc) funds, in a manner that seeks.