Private Equity and Hedge Funds TRANSACTIONAL

Private equity and hedge fund sponsors turn to WilmerHale for advice on complex issues relating to the design and operation of tax-efficient structures for their funds and their funds’ investments.

We advise investment fund sponsors concerning optimal off-shore and on-shore structures for their funds and investments, including the tax consequences for US and non-US investors of holding and disposing of their investment in such funds, tax treatment of the funds under US and non-US tax regimes, and tax considerations relevant to investments to be made by such funds.

Burke, Robert D.

Robert D. Burke


+1 617 526 6470 (t)

Kilgore, R. Scott

R. Scott Kilgore


+1 202 663 6116 (t)

Null, Amy A.

Amy A. Null


+1 617 526 6541 (t)

Schnall, Matt

Matthew Schnall


+1 617 526 6892 (t)

Wethly, Kimberly B.

Kimberly B. Wethly


+1 617 526 6481 (t)

Ritt, Roger M.

Roger M. Ritt

Senior Counsel

+1 617 526 6475 (t)

Kirschten, Barbara

Barbara L. Kirschten

Special Counsel

+1 202 663 6290 (t)


In recent projects, we have:

  • advised fund managers in the structuring and preparation of offshore funds;
  • represented a fund-of-funds in connection with its investments in several funds offering access to diversified private capital portfolios;
  • advised fund managers on methods for financing their investments in their funds using “before-tax” dollars;
  • assisted funds in connection with equity investments in technology and healthcare companies;
  • specially designed “alternative investment vehicles” to allow funds to invest in LLCs without subjecting their tax-exempt and non-US investors to adverse US tax consequences;
  • structured a private equity fund’s debt and equity investment in offshore enterprises; and
  • advised fund managers regarding methods for admitting new participants to their general partners using tax efficient “profits interests.”

Publications & News


May 19, 2015

WilmerHale Practices, Lawyers Ranked Among Nation’s Best by Chambers USA

Chambers USA: America's Leading Lawyers for Business announced its final rankings for the 2015 edition, with WilmerHale ranking among the nation's best in 46 practice area categories. Chambers also ranked 86 WilmerHale attorneys as leaders in their respective fields.

May 1, 2015

SEC Adopts Rules to Implement Regulation A+, Providing New Avenue for Capital Formation

On March 25, 2015, the Securities and Exchange Commission adopted amendments to Regulation A pursuant to Section 401 of the Jumpstart Our Business Startups Act for offers and sales of up to $50 million of securities annually. Regulation A+ creates two tiers of offerings that are exempt from registration under the Securities Act of 1933.

November 4, 2014

U.S. News – Best Lawyers® Release 2015 “Best Law Firms” List, Names WilmerHale International Arbitration “Law Firm of the Year”

The 2015 U.S. News - Best Lawyers® "Best Law Firms" list includes WilmerHale being named a first-tier law firm in 24 national and 62 metro-area rankings. In addition, the firm boasts more than 20 second- and third-tier rankings in several national and metro-area rankings.

November 1, 2013

WilmerHale Among U.S. News – Best Lawyers® “Best Law Firms” and Again Named International Arbitration “Law Firm of the Year”

The 2014 edition of the U.S. News – Best Lawyers® “Best Law Firms” list names WilmerHale as “Law Firm of the Year” in International Arbitration—this is the second consecutive year that the firm has won this honor—and honors WilmerHale as a first-tier law firm in 27 national and 60 metro-area rankings.

June 7, 2012

Chambers USA 2012 Final Results Announced

June 6, 2012

FBAR Deadline is June 29, 2012; IRS Form 8938 May Also Be Required

July 18, 2011

Commodity Futures Trading Commission Clarifies Which Provisions of the Dodd-Frank Act are Now Effective; Delays Effective Date of Others

June 17, 2011

Extension of FBAR Deadline for Employees of Registered Investment Advisors Until June 30, 2012

June 16, 2011

Extension of FBAR Deadline for Certain Filers Until November 1, 2011

June 2, 2011

IRS and FinCEN Extend FBAR Filing Deadline for Certain Officers and Employees with Signature Authority Only