The Tax Cuts and Jobs Act of 2017, P.L. 115-97 (the Act), enacted new Code section 1061. The Act was signed into law on Dec. 22, 2017. New Code section 1061 is effective for taxable years beginning after 2017 and has changed the holding period for capital gains realized by a taxpayer who holds an…
Listen to a thorough review of the new provisions under the Tax Cuts and Jobs Act related to meals, entertainment and employee awards, including practical examples and additional insight. Learn About: Changes to the meals and entertainment provisions under the Tax Cuts and Jobs Act Application of the new provisions, such as: If our company…
Episode#27 of the New York Alternative Investment Roundtable’s podcast series features a panel of technology experts that discusses the rapidly changing ways that the alternative investment community does business and what they should be aware of –from regulatory and compliance considerations; to cybersecurity; big data; cloud computing and storage; artificial intelligence; machine learning; distributed ledger and…
Accounting Standards Codification 606, Revenue from Contracts with Customers, (Topic 606) will require significant accounting changes for many asset managers. Many of the fee arrangements under which asset managers provide services to investment companies will need to be re-evaluated under Topic 606, specifically: Base management fees and related fee waivers and expense caps Incentive or performance…
Given how easily a company’s reputation, and in turn its business, can be tarnished, due diligence has become more important than ever. Learn about some of the key things that investors should be focusing on and asking CEOs about before investing in any company. Former FBI agent and certified fraud examiner Kenneth S. Springer, founder…
Effective March of 2017, the New York State Department of Financial Services’ (NYS DFS) Cybersecurity Regulation (23 NYCRR 50) was implemented for all defined “covered entities.” Since the time of the announcement, there have been various questions around what is considered a “covered entity” and the requirements of these entities. On March 23, 2018, the…
A great deal of confusion is swirling around about the General Data Protection Regulation (GDPR). With the GDPR enforcement date looming (May 25, 2018), many organizations are struggling to assess their data footprint. This discussion focuses on how your organization can prepare for enforcement, ongoing monitoring and compliance. The European Union (EU) regulation governs the…
As global investors continue to search for yield, China’s dominance in Asia’s bond market continues as its growing investor base and new issuances see no signs of abating. In 2017, the Asian G3 bond market experienced an exponential growth of 63% to nearly US$400 billion, after eight years of compound annual growth rates of 35%….
Establishing a link between current observables — structured and unstructured data — and future behavior is a major undertaking in finance, and naturally the field is embracing machine learning to tackle this typical learning task. This requires broadening the range of data and methods, and shaking some old habits. Conventionally, the majority of financial data…
With hackers and cybercrime becoming ever more sophisticated, cybersecurity has become an increasingly important issue for the alternative investment industry. Learn about some of the issues regarding cybercrime that are specific to the alternative investment industry and, in particular, the buy-side from an expert on the topic. Russell Sommers, a Senior Manager with Baker Tilly…
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