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Specialties: At Ultimate Image Cosmetic Medical Center, with our location in Clearwater, Florida, Dr. Besnoff provides cutting edge cosmetic procedures to patients of all ages. Services include neuromuscular blockers, dermal fillers, skin rejuvenation, anti-aging procedures, body contouring and medical weight loss. Schedule your appointment today by calling (727) 799-7000. …
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Blockers often show up in the investment fund context, although they are helpful in other contexts as well. They can be formed below the fund (i.e., between the portfolio company and the fund) or above the fund (e.g., as feeder blockers). They can be single or multipurpose.
If they are formed in the United States, they are usually established as state law corporations. On the other hand, offshore blockers may check the box under Regs. Sec. 301.7701-3 to elect their classification for federal tax purposes, or they may, under Treasury regulations, be classified as corporations under the default rules.
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