Engaging Alternatives

For Asset Management firms, the challenges today come from many directions. EisnerAmper’s highly awarded Asset Management Group meets the specialized needs of fund managers and investors.

Our Engaging Alternatives newsletter contains articles of interest to investors and professionals involved in the asset management industry such as hedge funds, private equity funds, venture capital funds, funds of funds and liquid alternatives funds. We also sponsor and produce events such as our Emerging Manager Roundtable and our regular breakfast series for fund managers and investors.

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Articles February 18, 2019 Q1 2019 - The Impact of the New Interest Expense Limitation Rules on Trader Funds

The business interest expense limitation, new Internal Revenue Code (IRC) Sec. 163(j), is among the many new provisions of the IRC that was added by the Tax Cuts and Jobs Act of 2017 (TCJA). The limitation on its face seems to be rather simple

Articles February 18, 2019 Q1 2019 - Should I Market my Fund in Europe?

On July 22, 2013 the rules for marketing private funds within the European Union (EU) changed dramatically. On that date the Alternative Investment Fund Managers Directive, or AIFMD, came into full effect, creating a range of regulatory requirements…

Articles February 17, 2019 Q1 2019 -Are You Ready for Your Annual Audit?

There are some best practices to follow to avoid pitfalls and issues while undergoing your year-end audit. Implementing these best practices will enhance the value your organization receives from the audit process and meet any audit deadlines.

Articles February 15, 2019 Q1 2019 - What Are the Top Three Things U.S. Asset Managers Should Be Doing to Prepare for Brexit?

With Brexit looming, U.S. asset managers should be preparing themselves for an overhaul in the way U.K. and E.U. regulation and legislation affects their future. Brexit may change the course for all funds and managers looking to do business in the U.…

Articles November 14, 2018 Alternative Investment Industry Outlook for Q4 and Beyond

Institutional investors and family offices alike are on track to continue allocating to various alternative asset classes for the remainder of this year into next. Managers, particularly in hedge funds, are lowering management fees and boosting incen…

Articles November 14, 2018 Innocent Until Proven GILTI – Not Anymore: The New Global Intangible Low Taxed Income Regime

The GILTI regime introduces new terms and complex calculations. GILTI and the old way of structuring for efficient tax purposes may no longer work. Let's discuss GILTI 'net CFC tested income' for the tax year and 'net deemed tangible income return' f…

Articles November 13, 2018 Disruption: Fintech Companies and Lending Activities

In July, the OCC announced they will begin accepting applications from non-depository fintech companies engaged in lending activities. This charter would allow fintech firms to operate under a single federal license and compete with traditional bank…

Articles November 13, 2018 AICPA Issues Draft Guidance on Valuing Equity Interests Within Complex Capital Structures

The AICPA has issued guidance on valuing equity interests within complex capital structures. Four methods are generally utilized to value equity interests for companies with complex capital structures. Here are the strengths and weaknesses and the ci…

Articles October 04, 2018 Asset Management Update: FASB Modifies Fair Value Disclosure Requirements

The recent FASB update is part of a larger disclosure framework project intended to improve the effectiveness of financial statement footnote disclosure. ASU 2018-13 modifies required fair value disclosures related primarily to level 3 investments.