Search Results

For many years, private equity has delivered stellar returns, driving strong investor commitment to the asset class. The question now is what can we expect for private equity fundraising in Q2 2019 and beyond?

The growth of Irish-domiciled funds has been impressive. Total net assets in Irish domiciled funds stood at EUR 2.5 trillion1 (U.S.$2.8 trillion) at the end of Jan 2019. Seventeen of the top 20 global asset managers have Irish-domiciled funds. Here are key points to consider.

FASB issues ASC Topic 842, a new lease accounting standard that fundamentally changes the accounting guidance governing all leases. This new standard will have an impact on a firm’s accounting and financial reporting functions and may require an investment in software solutions.

The Opportunity Zones program was created to spur investment in distressed low-income communities. The ’currency’ for these benefits is the timely investment of capital gains into the qualified opportunity zones (QOZ) program. Here is a summary of the tax incentives and how to form a QOF.

Following a challenging Q4 for the hedge fund industry as a whole, many prominent managers have shut down or converted to family offices, especially those in the equity space due to poor performance that lagged the S&P 500.

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

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.

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.K.

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 banks.

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 incentive fees. Here's what you need to know.

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' for the tax year.

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 circumstances that are most conducive to use.

As with most non-U.S. regulations, the impact of MiFID II largely depends on the level of contact or interaction the U.S. manager has with the E.U. For those that are subject to the full MiFID II obligations, the cost of these changes is only just coming to light.

With investors more satisfied overall with hedge fund performance, coupled with a few billion-dollar-plus launches, the industry is anticipated to receive substantial inflows. Here's an overview of the investor outlook and launch trends.

Credit facilities offer flexibility to both fund managers and investors. What are subscription-secured credit facilities and what are the benefits to fund managers and investors?

The guide provides best practices for portfolio company valuations for private equity and venture capital firms. It is designed to help interpret and apply existing fair value concepts and provides investment companies with an overview of the valuation process, concepts and roles.

The capital raising environment for emerging managers remains challenging. In order to compete with established managers with successful track records, emerging managers continue to offer special terms to incentivize investors to invest with them.

The South Dakota v. Wayfair, Inc. decision has the potential to have far-reaching implications beyond sales tax responsibilities. Here are some potential income tax implications and considerations for the financial service industry.

The Cayman Islands is recognized worldwide as an international financial center and is the jurisdiction of choice for the establishment of offshore hedge funds. Some important factors to consider when setting up a hedge fund are outlined below.

With the first half of 2018 almost behind us, hedge fund investors and managers alike are anticipating more volatility looking ahead, will continue to succumb to fee pressures and are positioning their portfolios accordingly.