Extract to table
Pull the structured facts out of a document: parties, dates, amounts, obligations.
Extract to table / k1-review-memo-ty2022.docx
k1-review-memo-ty2022.docx
Parties
HARKNESS LLP
Ironside Capital Management LP
Associates LLP
Meridian Infrastructure GP IV LLC
The LP
Rivermark Capital Markets Inc
Cascadia Acquisition Corp
Ordinary Business Inc
Dates
March 15, 2023
December 31, 2022
July 22, 2022
August 15, 2022
January 9, 2023
March 31, 2023
July 29, 2022
September 15, 2022
October 28, 2022
November 22, 2022
Amounts
$30,000
$299,970,000
$300,000,000
$22,500,000
$277,500,000
$1,050,000
$22,497,750
$2,250
$4,875,000
$195,000,000
Obligations
They must be capitalized for the life of the partnership and may only reduce gain (or increase loss) upon the dissolution and winding up of the partnership
263(a)-5, amounts paid to facilitate the acquisition of a trade or business must be capitalized and added to the basis of the acquired assets or equity
Ironside, as a Delaware limited partnership itself, must consider whether its allocable share of the Vehicle's income or loss creates any incremental Delaware filing obligation