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  2. Special-purpose entity - Wikipedia

    en.wikipedia.org/wiki/Special-purpose_entity

    The Enron case is possibly the most famous example of a company using SPEs to achieve the latter goal. [citation needed] Regulatory reasons: A special-purpose entity can sometimes be set up within an orphan structure to circumvent regulatory restrictions, such as regulations relating to nationality of ownership of specific assets. [citation needed]

  3. Orphan structure - Wikipedia

    en.wikipedia.org/wiki/Orphan_structure

    Orphan structure or Orphan SPV or orphaning are terms used in structured finance closely associated with creating SPVs ("Special Purpose Vehicles") for securitisation transactions where the notional equity of the SPV is deliberately handed over to an unconnected 3rd party who themselves have no control over the SPV; thus the SPV becomes an "orphan" whose equity is controlled by no one.

  4. Category:Defunct companies based in Pennsylvania - Wikipedia

    en.wikipedia.org/wiki/Category:Defunct_companies...

    Beaver Meadow Railroad and Coal Company; Bell Motor Car Company; Bell's Gap Railroad; Binny & Ronaldson; Birdsboro Steel; Birmingham Coal Company; Boston Store (Erie, Pennsylvania) Bowman (brand) Bureau Brothers Foundry

  5. Special-purpose acquisition company - Wikipedia

    en.wikipedia.org/wiki/Special-purpose...

    A special-purpose acquisition company (SPAC; / s p æ k /), also known as a "blank check company", is a shell corporation listed on a stock exchange with the purpose of acquiring (or merging with) a private company, thus making the private company public without going through the initial public offering process, which often carries significant procedural and regulatory burdens.

  6. Blocker corporation - Wikipedia

    en.wikipedia.org/wiki/Blocker_corporation

    To address these issues, a private equity fund can set up a U.S. feeder corporation known as a blocker corporation. The foreign and tax exempt investors can invest through the blocker corporation, and then they are no longer personally considered to be partners, as it is the domestic corporation that is the owner of equity in the fund.

  7. Sole proprietorship - Wikipedia

    en.wikipedia.org/wiki/Sole_proprietorship

    The setting-up process of a sole proprietorship to comply with local laws and regulations, is obtainable from the Small Business Development Center (SBDC), using their locator facility. A sole proprietor must be prepared to devote their time, utilizing business methods towards establishing a sound and appropriate foundation.

  8. Instrument in Support of Trade Exchanges - Wikipedia

    en.wikipedia.org/wiki/Instrument_in_Support_of...

    The Instrument in Support of Trade Exchanges (INSTEX) was a European special-purpose vehicle (SPV) established on 31 January 2019 and liquidated in March 2023. Its stated mission was to facilitate non- USD and non- SWIFT [ 1 ] [ 2 ] transactions with Iran to avoid breaking U.S. sanctions .

  9. Irish Section 110 Special Purpose Vehicle - Wikipedia

    en.wikipedia.org/wiki/Irish_Section_110_Special...

    An Irish Section 110 special purpose vehicle (SPV) or section 110 company is an Irish tax resident company, which qualifies under Section 110 of the Irish Taxes Consolidation Act 1997 (TCA) for a special tax regime that enables the SPV to attain "tax neutrality": i.e. the SPV pays no Irish taxes, VAT, or duties.