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Articles December 11, 2019 Hedge Fund Accounting Update

A discussion of hedge fund accounting and the considerations necessary related to three critical pronouncements: ASU 2018–13. Fair Value Measurement (Topic 820), ASU 2016-18. Statement of Cash Flows (Topic 230) and Valuation of Portfolio Company Inv…

Articles December 11, 2019 Q4 2019 - Considerations for a Private Equity Fund Investing in Real Estate

The author examines the compliance and reporting implications for private equity funds looking to attract and raise capital form investors – including the differences between investment companies and operating companies.

Articles December 09, 2019 Q4 2019 - Alternative Investment Outlook for Q4 2019 and Early 2020

An overview of the trends and developments noted and recognized for alternative investments including investors demands on hedge funds, concentrated portfolios, hedge funds offer more diverse structures and fees.

Articles December 09, 2019 Q4 2019 - Ireland Plans to Become Domicile of Choice for Private Equity Funds Investing in Renewable Energy Assets

A conversation with Ray O’Neill, the CEO at Fincovi, regarding the Ireland’s 2018 action plan outlining initiatives for the further development for the nation’s international financial services sector – most notably, their efforts related to renewabl…

Articles December 09, 2019 Q4 2019 - From Hedge Fund to Family Office

A discussion of the challenges and opportunities inherent in the process of transforming a hedge fund into a family office -- personal and professional factors, regulatory scrutiny, fund outflows, perceived under performance of investment strategies,…

Articles November 26, 2019 Tax Considerations of New Lease Accounting Rule ASC 842

A discussion of the tax impact of lease accounting rule ASC 842, including Finance vs. Operating Leases, accounting and tracking impacts, and state-level impacts

Articles November 26, 2019 Tax Considerations of IRS Proposed Rules on Digital and Cloud Transactions

A discussion of the Internal Revenue Service’s proposed regulations on federal income tax treatment for cloud-based transactions.

Articles November 25, 2019 Business Tax Quarterly Suggested Readings - Fall 2019

Business Tax Quarterly discusses two business matters including the IRS-proposed guidance on digital content and cloud transactions, and recent updates to ASC 842 lease accounting standards.

Articles November 25, 2019 Business Tax Quarterly Executive Summary - Fall 2019

In this issue, we examine the IRS-proposed guidance on digital content and cloud transactions, and recent updates to lease accounting standards.