Am interested in techniques used by venture capital funds to shield ta

[Guest Pat Parks]

Am interested in techniques used by venture capital funds to shield tax-exempt entities from realizing ubti as a result of the investment. I have heard about "blocker C corps" and options but would like more information. Has anyone had experience with this in terms of plan investments?

[Kirk Maldonado]

I don't know if this is what they were referring to, but I've seen offshore C Corporations used to avoid the UBTI. Typically, the entity will be incorporated in a country where there is no corporate-level taxation.