Private-equity and similar funds sometimes invest in portfolio companies that may have significant liabilities under the Employee Retirement Income Security Act of 1974 and the employee-benefits provisions of the Internal Revenue Code of 1986 .
http://www.jdsupra.com/legalnews/good-news-for-private-equity-funds-us-81542/
http://www.jdsupra.com/legalnews/good-news-for-private-equity-funds-us-81542/
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