Structuring a JV: Taxation and Accounting Considerations
Framework and ordered set of questions on tax and accounting issues for non-subject matter experts that are involved in structuring a JV.
JV Ownership and Control Blueprints
The purpose of this memo is to summarize seven common JV ownership and control models – including a number of creative constructs designed to meet different shareholder needs for control, to better manage uncertainties around the value of contributions (such as products under development or IP), and to accommodate future differences in shareholder appetites for JV growth and investment.
Structuring a JV: Audit, Information, and Reporting Rights
Overview of issues, deal terms, and sample contract language related to structuring information and audit rights.
Structuring a JV: Corporate Form in JVs and Other Partnerships
High-level set of questions for selecting the corporate form for a new JV.
Developing JV Deal Options
Generating a robust set of deal options. Using the “Deal Wheel” to drive 5 key analyses. Case examples, templates, and checklists to support deal teams.
CalPERS JV Governance Guidelines
Governance practices that CalPERS believes all JV Boards should adopt.
JV Operating Models: Non-operator Postures for 50/50 Natural Resource JVs
Alternatives and examples of different non-operator postures, and sample practices for active non-operators.