UP-C Structures
The umbrella partnership-C corporation corporate structure (known as an “Up-C”, or an “UPREIT” in the real estate sector) is common when a private company owned via a pass-through structure such as a partnership or LLC goes public. The Up-C structure allows the original entity to access capital via an IPO while maintaining its pass-through status, assets and operating business.
The Up-C structure can be complicated for the original owners of the pass-through structure once the C corporation holding company begins to trade publicly. Our team has worked with several Up-C companies, allowing us to develop expertise around the operational complexities and strategic planning considerations for executives involved with this corporate structure.
Executive Consulting of Raymond James has developed several solutions applicable for executives at Up-C companies.
