KirklandPEN Kirkland & Ellis LLP

Private Equity Newsletter – November 30, 2010

This issue includes the article “Harsh Excise Tax Imposed on Health Insurance Plans Favoring Executives over Rank and File,” which discusses how the recently enacted health reform legislation imposes harsh new excise taxes on any employer whose insured medical plan treats one or more executives better than rank-and-file employees. Also featured is “Test-Driving a Hybrid Go-Shop,” which reports that an interesting hybrid of the “go-shop” and “no-shop” techniques has emerged in some recent strategic deals that may be useful for private equity sponsored transactions.