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Searching Content indexed under Fund Management/ REITs by Patrick B. Fenn ordered by Published Date Descending.
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BBA Tax Audits: Final Deadline For Designating A U.S. Partnership Representative
Many fund managers have designated a management company, or a U.S. based affiliate or employee thereof, as the partnership representative or designated individual.
United States
28 Aug 2019
2
Latest Opportunity Zone Rules Clarify Issues Related To Fund Structuring, Qualifying Businesses And Business Property
The latest set of proposed opportunity zone (OZ) regulations (the "2019 proposed regulations") provide much-needed flexibility with regard to qualified opportunity funds ...
United States
7 Jun 2019
3
Opportunity Zones: New Guidance Sheds Light On How Private Equity Industry Can Take Advantage
Proposed regulations issued on October 19 provide welcome guidance to asset managers regarding the formation of qualified opportunity funds (QOFs) ...
United States
26 Oct 2018
4
U.S. Withholding On Synthetic Trades Over U.S. Equities – Additional Delay Of Full Implementation Until 2021 (Notice 2018-72)
The broader application of Section 871(m) has been delayed further until January 1, 2021 and, as a result, investment funds ...
United States
26 Sep 2018
5
Carried Interest And Other Tax Reform Highlights For Investment Funds And Asset Managers
On November 2, 2017, the House of Representatives released the first draft of the Tax Cuts and Jobs Act, which could result in the most significant overhaul of the U.S. federal tax system since 1986.
United States
13 Nov 2017
6
U.S. Withholding On Synthetic Trades Over U.S. Equities—Further Delay Of Full Implementation Until 2019 (Notice 2017-42)
•The broader application of Section 871(m) has been delayed further until January 1, 2019, and, as a result, investment funds with non-U.S. feeders or investors up the chain should generally expect...
United States
23 Aug 2017
7
Renewal Of U.S. FATCA Registration For Certain Investment Funds By Monday, July 31, 2017
Recent IRS guidance requires that non-U.S. investment funds currently relying on an FFI agreement for their FATCA compliance must renew such agreement on the IRS website by July 31, 2017...
United States
21 Jul 2017
8
FATCA: Final Deadline To Obtain A GIIN For Sponsored Investment Funds
Transitional relief for non-U.S. investment funds that have been previously permitted to provide only a sponsor's GIIN to avoid incurring FATCA withholding ends on December 31, 2016.
United States
16 Dec 2016
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