Key Structuring Issues
Complex tax, accounting and employment matters are amongst those
which drive the choice of acquisition structure for private equity
funded transactions. Some of the most common types of private
equity acquisition transactions are the leveraged buyout (LBO) and
the management buyout (MBO).
Where an LBO/MBO transaction involves a domestic or
international business with a UK-domiciled management team, the use
of Jersey acquisition structures has gained traction with UK
private equity advisers for a number of reasons.
This briefing explains why Jersey companies, management
incentive plans including employee benefit trusts (EBTs) and The
International Stock Exchange (TISE) quoted Eurobonds have become
integral components of the LBO and MBO transaction planning
process.