What are the tax implications of a Venture Capital Trust liquidation?

Venture Capital Trusts. VCT investments are high-risk and place your capital at risk. Through Mercia's Northern VCTs funds, that are managed by Mercia Fund ... Prior to joining TDG, Brija worked as a Program Manager for Springboard Enterprises and was a Scholar in Residence at Zane Venture Fund. Brija holds a BS in ... The VCT is a closed-end fund that was created by the U.K. government in the 1990s to help direct investment into local private businesses. These funds are tax- ... A venture capital trust (VCT) is a tax-efficient investment vehicle that provides capital to small, growing businesses in the United Kingdom. (C)(i) The term "qualifying venture capital fund" means a venture capital fund that has not more than $10,000,000 in aggregate capital contributions and ... The West Virginia Jobs Investment Trust is a leading venture capital firm made up of partners with extensive management, operations and technology experience ... Founded in 1995, the Baronsmead VCTs combine rich heritage and experience with a dynamic, entrepreneurial approach, to invest in the UK's very best early stage ... This paper investigates the short-run price performance of venture capital trust (VCT) initial public offerings (IPOs). We find a very small positive first-day ... The Fund at Hula is a Vermont-Based Venture Capital Firm. We invest in seed and early-stage technology startups. The report argued that Maryland should follow the example of several states across the country and invest a small percentage (1-5) of its pension funds in ...