An Evolving Hedge Fund Industry Looks for New Investors in a Changing Landscape

Changing investor demographics, pressure to boost investment results while also cutting fees, increased competition and the ramifications of potential tax reform will drive significant changes in the hedge fund industry over the next few years. Following are overviews of several key trends that will present new opportunities and new challenges. Success for any hedge fund…

Hedge Fund Allocations Get Rethought

Institutional investors are beginning to view hedge funds in a new light, according to allocation consultancies. More and more investors are moving away from keeping their hedge funds investments segregated in alternative investment portfolios to are grouping them with the rest of their investments by risk-return drivers. To learn more about this topic click here. 

Commodity Sentiment

Commodity Sentiment systematically quantifies the impact of real-time news on investors’ confidence in the commodity price outlook. In this note, we examine three types of commodities are currently supported: gold, crude oil, and natural gas. To learn more about this topic click here.  

State Sourcing Income Rules & Considerations for Hedge and Private Equity Funds

As if the Internal Revenue Code, Treasury Regulations and various federal courts didn’t make taxes complicated and confusing enough, hedge fund and private equity managers must also contend with the varied, and often contradictory, state laws regarding sourcing of income. No unifying principle seems to translate from one jurisdiction to the next with one exception:…

New Fee Disclosure Law Will Increase Compliance Requirement

Private equity and hedge fund managers impacted along with state public pension plans Effective Jan. 1, 2017, California’s newly enacted “fee disclosure law” will significantly increase fee disclosure compliance requirements on state public pension (SPP) plans, as well as the private equity and hedge fund managers that seek their capital. The disclosure requirements are extensive…

Planning Opportunities for Owners of Passive Foreign Investment Companies

What is a passive foreign investment company (PFIC) and why is it important? To stem a perceived abuse, Internal Revenue Code §§ 1291 to 1298 were enacted in 1986. Without them, a U.S. shareholder of a foreign corporation holding investment-type assets generating current ordinary income such as interest, dividends, royalties or rent could potentially convert…

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