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Legal Update

Addressing UBTI Concerns in Capital Call Subscription

12 November 2012
Mayer Brown Legal Update
When a real estate or private equity fund incurs debt under a subscription credit facility (also called a capital call facility), certain of its tax-exempt investors, such as pension plans, private foundations, universities and charitable endowments, can be subject to unrelated business income tax on their unrelated business taxable income (UBTI).

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