medium · Private Equity

A $200M Sovereign Wealth Fund based in Oslo wants to commit $25M to a US mid-market fund.

To avoid being deemed as engaged in a 'US trade or business,' the Sovereign Wealth Fund will most likely invest through which of the following?

  1. Qualified Small Business Stock (QSBS)
  2. US Parallel Fund
  3. Delaware Limited Liability Company
  4. Cayman Islands Exempted Limited Partnership

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