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What can be done to keep your firm from being caught up in an insider trading scandal? The best approach is to keep it simple since it is almost impossible to address the nuances surrounding the legal interpretations of what constitutes insider trading.

The FASB has issued Accounting Standards Update No. 2015-02. Here are the key changes affecting limited partnerships and similar entities. The presumption in current GAAP that a general partner should consolidate limited partnerships and similar entities that are not VIEs is eliminated.

Asset management professionals share their perspective on what’s in store for the alternative investment industry. Investors are expected to continue to increase their allocations to alternative investments, which will ultimately trump traditional investments in their portfolios.

FATCA compliance information for domestic funds and foreign funds. FATCA requires reporting of U.S. account information to the applicable tax authorities. Almost every asset management fund will have to comply with FATCA.

The alternative investment industry is poised for a stellar 2015. Investors are expected to increase their allocations to both hedge funds and private equity, managers are anticipated to outperform, new fund launches will increase and there will be continued growth in the liquid alternatives space.

With few exceptions, the AIFMD applies to Alternative Investment Funds which are not in scope of the UCITS regime. The legislation is in full effect throughout the European Union but the Alternative Investment Fund Managers Directive also affects managers and funds outside of Europe.

Financial officers and auditors should give careful considerations to the applicable securities laws when determining the valuation of portfolio securities held in companies that have recently undertaken a public offering of either debt or equity securities.

Using the tax advantages of Ireland for alternative investments. What is a Qualifying Investor Alternative Investment Fund and the Irish Collective Asset management Vehicle? Information on United States tax considerations and Ireland alternative investments structuring.

Social media risks and regulatory concerns for investment advisers. One the most common areas of concern that all investment advisers deal with is whether certain disclosures are, or can be deemed to be, a testimonial. Where Does the SEC Stand on Some of These Regulatory Matters?

In 2013, more than $5.8 billion was lost because of identity theft related fraud. $39 million in tax refunds was fraudulently claimed because of identity theft. What is the IRS plan for dealing with identity theft and fraudulent tax returns?

The FASB issued ASU 2015-07 Fair Value Measurement: Disclosures for Investments in Certain Entities That Calculate Net Asset Value per Share (or Its Equivalent). Information on Fair Value Measurements and Net Asset Value - the key changes and effective dates.

With hedge funds overall outperforming the first half of 2015, investors are expected to capitalize on their positive returns. If investors continue to be positive on alternative investments going forward, both hedge funds and private equity, managers overall are poised for robust inflows.

The Federal Reserve adopted the Liquidity Coverage Ratio in 2014. What is changing with the Liquidity Coverage Ratio and how are banks and AAMs/PEs responding? How does this regulatory climate change the way AAMs and prime brokers interact?

U.S. hedge fund managers continue to view Ireland and Cayman as the domiciles of choice. This article discusses the growth opportunities and challenges U.S. hedge fund managers are facing as they consider establishing Cayman or Irish funds.

Starting November 1, 2023, employers must use the new Form I-9 to properly verify an employee’s eligibility for employment.

Learn about the best accounting solutions for businesses in the $2-20M range to support growth and streamline finances.

Distressed real estate owners face tough choices - from debt reduction to foreclosure. This article explores tax implications for various debt scenarios and property dispositions.

As a result of the Salt Typhoon attack, CFIUS is expected to implement a more stringent and cautious approach in its review process and national security mitigation measures for foreign investors. Learn how this cyberattack could impact your organization.

Passive management is on an unparalleled streak with asset inflows surging to record levels since the financial crisis due in part to an extended bull market in which investors are simply happy to keep pace with the indices.

The fund administration business is undergoing a significant transformation with mergers and acquisitions, increased focus on fee alignment, a volatile regulatory landscape and digital evolution. How can fund administrators adapt?