Search Results

Why establish your fund in Ireland? This article covers the key benefits for a U.S. fund manager establishing in Ireland, the AIFMD compliance framework and outsourcing of AIFMD compliance functions.

There are ways for both hedge funds and private equity funds to engage in loan origination activity and to minimize the impact that this asset class may have on their non-U.S. and tax- exempt limited partners. Here is a brief overview of engaging in loan origination.

Over the past several decades, hedge funds have grown from a niche investment to a key asset management tool for institutional investors around the world. However, 'herding' has become more common in the industry, posing increasing risks for investors.

There has been an increasing trend of private equity funds’ utilization of subscription-secured credit facilities. The use of these credit facilities provides fund managers the ability to timely and effectively act upon investment opportunities.

We hear many stories about robots taking over jobs traditionally performed by humans. In the asset management world, this takes the form of automated advisers but automation does not eliminate a registered investment adviser’s fiduciary duty.

The SEC unanimously approved rules requiring open-end funds, including mutual funds and exchange traded funds (“ETFs”), to adopt liquidity risk management programs and permit mutual funds to use “swing pricing,” subject to specific requirements.

Challenging markets, suboptimal returns, pressure to reduce management fees and performance fees, and increased operating costs are combining to make it tougher than ever for fund managers to stay in business. These challenges could create an environment in which there is an increased risk of fraud.

The AICPA issued technical questions and answers to 7 practice matters related to liquidation basis of accounting and one on the effects of loan origination activity in determining investment company status of an entity.

To set up a fund in Ireland, one must choose a fund structure, a legal structure and ensure that a Legal firm, depository, auditor, administrator, management company and two Irish resident non-executive directors are set up in advance.

For those unable to secure a seed deal, or who are not interested in giving up a substantial portion of their management company, the introduction of the founders’ class of shares has given fund managers a better chance of raising Day 1 capital.

The Tax Equity and Fiscal Responsibility Act partnership audit rules and Electing Large Partnership Rules are being dramatically changed by partnership audit rules allow for collection directly from the partnership.

EisnerAmper anticipates what’s in store for the remainder of this year and early next year for the alternative investment industry. Topics include investor outlook, launch activity and fees.

The compliance burden is increasing again for many private fund managers. FinCEN has proposed a rule requiring registered investment advisers to implement anti-money laundering (AML) programs, and detect and report suspicious activity.

When you launch a hedge, private equity, or venture capital fund, you are also starting a small business. One of the major decisions facing an investment manager is determining what functions to perform internally and those that should be outsourced.

The UK Prime Minister raised the prospect of the UK leaving the EU by Spring 2019 in what is being termed a ‘hard’ Brexit. This article provides an overview of some key considerations relating to Brexit for U.S. investment managers.

As a source of investment capital, Europe is a key market for hedge funds. It is estimated that total assets under management (AUM) in Europe increased and reached an all-time high. Total assets of the continent’s asset management industry grew 74% between end 2008 and end 2014.

As the U.S. moves closer to the internationally accepted Anti-Money Laundering (“AML”) and Know Your Client (“KYC”) standards, investors are left with the questions about what happens to their personal confidential information.

Emerging markets can be highly profitable but involve certain risks. In developed markets, investors often limit the scope of operational due diligence to traditional financial and tax issues. This approach may fall short to uncover important information in an emerging market.

With the second quarter dominated by the Brexit vote, investors are rethinking their upcoming alternative investment allocations on the heels of which strategies are expected to outperform; and which are expected to struggle.

ASU No. 2014-11 requires certain additional financial statement disclosures for funds that enter into repo lending transactions. The ASU does require additional disclosures for all repurchase agreements and security lending transactions as follows.