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First Circuit Upholds Coverage For Massachusetts Investment Fund, Rejects Insurer's Misreading Of Policy Exclusions
The First Circuit Court of Appeals recently affirmed a district court's ruling that three exclusions do not bar coverage under a management liability policy for a lawsuit filed by pension funds
United States
28 Jan 2019
Opportunity Zone Update - IRS Issues Proposed Regulations, Revenue Ruling 2018-29 And Form 8996
On October 19, 2018, the Internal Revenue Service issued (a) highly-anticipated, first set of proposed regulations (REG-115420-18) providing guidance on investing in Qualified Opportunity Funds ...
United States
26 Oct 2018
IRS Treats Subpart F Income Inclusions Of Offshore TRSs As Qualifying Income For The REIT 95% Gross Income Test
New favorable guidance from the IRS (Revenue Procedure 2018-48, or the "Revenue Procedure") clarifies that subpart F inclusions of foreign taxable REIT subsidiaries ("TRSs") ...
United States
19 Sep 2018
SEC Votes To Approve New Rules And Proposed Rules On A Variety Of Topics Applicable To Public Companies
On June 28, 2018, the Securities and Exchange Commission (SEC) approved three final rules and two rule proposals that SEC Chairman Jay Clayton says make "steady, thoughtful progress" ...
United States
3 Sep 2018
Pay Ratio Not Applicable To Certain Externally-Managed Issuers
Many public issuers that are master limited partnerships ("MLPs") or real estate investment trusts ("REITs") have no employees, and instead...
United States
3 Nov 2017
Say Goodbye To Leveraged Partnership Transactions: New Federal Income Tax Regulations Address Disguised Sales And Allocations Of Partnership Debt
The Treasury Department and the IRS this week released a package of partnership tax regulations regarding Section 707 disguised sales and Section 752 debt allocations...
United States
17 Oct 2016
SEC Staff Issues Guidance On Verifying Accredited Investor Status
Rule 506(c) of the Securities Act of 1933 allowed the use of general solicitation and general advertising in connection with unregistered offers and sales of securities.
United States
28 Jul 2014
Texas Amends Investment Adviser Registration Exemption For Private Fund Advisers
The Texas State Securities Board recently adopted amendments to its investment adviser registration exemption rules.
United States
27 Feb 2014
With Form PF Compliance Dates Quickly Approaching, Advisers Managing $150 Million Or More Of Private Fund Assets Should Begin To Prepare
On October 26, 2011, the Securities and Exchange Commission (the "SEC") adopted Rule 204(b)-1 under the Investment Advisers Act of 1940 (the "Advisers Act") to require certain investment advisers that advise private funds to periodically complete and file the SEC’s new Form PF.1 Rule 204(b)-1 implements sections 404 and 406 of the Dodd-Frank Wall Street Reform and Consumer Protection Act (the "Dodd-Frank Act") and is intended to provide the SEC with information relevant to assessing the risks th
United States
24 Apr 2012
What Financial Regulatory Reform Means to Private Funds
On July 21, 2010, President Obama signed HR 4173, the Dodd-Frank Wall Street Reform and Consumer Protection Act (the "Act"), which puts in place a substantial regulatory overhaul for business, especially in the financial industry.
United States
21 Sep 2010
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