Daniel DeWolf, Co-chair of Mintz’s Venture Capital & Emerging Companies Practice, was featured as a guest on the ABA podcast To the Extent That…. The episode explores how venture capital firms use warehouse investing as part of their fund formation strategy and the main legal, regulatory, and tax considerations involved.

Throughout the episode, Dan explains that firms use warehouse investments to secure time-sensitive deals, but that doing so requires careful structuring, full investor disclosure, and close attention to conflicts, valuation, and SEC rules to preserve regulatory exemptions. Dan emphasizes that inadequate planning around warehousing can lead to significant tax consequences, including the potential loss of QSBS eligibility, underscoring the importance of careful planning early in the process.

Source

ABA Podcast - To the Extent That...