Recent reforms will take effect on 1 February to the Irish legal regime for Investment Limited Partnerships.  With these reforms, Ireland now has a modern and flexible tax transparent limited partnership vehicle for private equity and other illiquid asset strategies, which compliments the successful ICAV structure.  This Guide gives a high level overview on the key legal and regulatory features of the structure. We cover: 

• Background
• Legal Form and Features
• Central Bank Authorisation
• Parties to the Structure
  • General Partner
  • Limited Partners
  • AIFM and Other Service Providers
  • Umbrella Fund Structures
  • Migration of Limited Partnerships
  • Irish Tax Regime
• Establishing a QIAIF ILP
• Snapshot of key rules for a QIAIF

Click here or on the image below to download our full briefing.