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With management oversight of alternative investments, initial due diligence procedures should be performed prior to making an initial investment in an alternative investment fund. Prepare a formal investment memorandum documenting the investment. Through the term, management of the investor entity needs to perform ongoing monitoring procedures of the alternative investment.

California’s new Custody Rule is complex and introduces new administrative burdens on investment advisors. Who is subject to the California Custody Rule and when does the Custody Rule become effective? Information on how to comply with the Custody Rule.

SEC annual reporting requirement changes for broker-dealers. Summary of the financial report including financial statements and reporting schedules. Whether a a compliance report or an exemption report is needed and what is covered in the independent public accountant’s report.

Family offices are converting their structure to model a hedge fund. Because an internal hedge fund structure does provide the family with the opportunity to influence asset allocations, they are reducing the risk profile of the investment strategy while creating transparency.

Private equity (“PE”) funds, which play a critical role in our capital markets, continue to see fierce competition in investor fund-raising. As investor appetite for PE funds grows, so will the increased scrutiny for SEC-registered PE fund advisers.

On March 22, 2017, the SEC unanimously approved a widely anticipated amendment to Rule 15c6-1(a) of the Securities Exchange Act of 1934 to shorten the standard settlement cycle from T+3 to T+2 for most broker-dealer transactions.

Since the FinCEN AML program was proposed policymakers have taken a deregulatory posture leading RIAs to believe they will not be subject to AML requirements. However, recent comments indicate that the proposed rule will go final in the near future.

View the whitepaper: Best practices for managing allocation of fees and expenses and conflicts of interest. The SEC has made clear that allocation of fees and expenses and conflicts of interests are a priority for them when conducting exams.

Pending anti-money laundering policy requirements for investment advisors can create anxiety. Regardless of the FinCEN proposed rule, a private fund manager should implement a risk-based AML program meeting industry best practices with the following elements.

The SEC finalized rules requiring open-end funds to adopt liquidity risk management programs and permit mutual funds to use “swing pricing.” The SEC also enhanced data reporting requirements for mutual funds and ETFs.

As anticipated, the SEC has proposed amending Rule 15c6-1(a) of the Securities Exchange Act of 1934 (“Exchange Act”) to shorten the standard settlement cycle from T+3 to T+2 for most broker-dealer transactions.

On August 25, 2016, the SEC adopted amendments to Form ADV and to Rule 204-2 (books and records rule) under the Investment Advisers Act of 1940. Under the Final Rules, the Form ADV amendments fall into 4 primary categories.

The Supreme Court has ruled in favor of hospitals suing the Department of Health and Human Services regarding nonprofit hospitals' ability to purchase high-cost pharmaceuticals via the 340B Drug Pricing Program.

Incorporating the new Center for Medicare & Medicaid Services (“CMS”) SAFER Guide recommended practices into the configuration of your electronic health record (“EHR”) system can produce substantial benefits beyond compliance.

In an era of all-time-high cybercrime, regulators are keeping a close watch on how health care organizations both manage and optimize electronic health records (“EHRs”). Here are some potential EHR pitfalls to consider.

This nine-part SAFER Guide consists of checklists and worksheets in cross-functional areas to help health care organizations improve technology and information security measures for their EHR systems.

Going forward, hospitals and health systems must build a risk infrastructure that is data driven and shaped for the future. Here are six key areas to consider and evaluate.

Regulation, insurance, patient data security, and the list of challenges in the health care sector goes on and on. EisnerAmper experts give us a lay of the land with respect to health care consolidation, the ACA and more.

Failing to proactively respond to the evolving health care market will turn a health care entity into an acquisition target through acquisition or a bankruptcy sale. The only way to survive is to address underlying health care distress.

Almost 8 million wearable technology devices were sold last year. It is predicted that, by 2018, the overall number of wearable technology devices shipped to consumers may reach 130 million. Here is an example of wearable technology that we use in a gamification model.