Focus on Funds Newsletter

Foreign Partner’s Gain on Sale of U.S. Partnership Interest is not Effectively Connected Income

Financial Services Cybersecurity: What is Expected of SEC-registered Firms?

How Shadow Accounting Sheds Light on Hedge Fund Investments

Disregarded Entity: Act Now On New Reporting Requirements

SEC Examination Priorities Outlined 2017

U.S. Entities Requirement to File Statement of Specified Foreign Financial Assets

Amendments to Form ADV Impact Registered Investment Advisors

New Tax Withholding Rules for Dividend Equivalent Payments

Proposed Regulations Target Corporate Inversions, but Go Much Further

Surprise Audit Requirement Suspended for Certain Sub-advisors

New Rules for Investments via FIRPTA and REITs

Collateralized Debt Obligation: Tax Considerations for Investors

New Partnership Audit Rules: Prepare Now to Reduce Negative Effects

Options and Futures: Lower Capital Gains Tax Rates

Investments Measured at Net Asset Value: Disclosure Requirements Simplified

Hedge Fund Cybersecurity: What’s Your Plan?

Sales and Use Tax Exposure Alert: Businesses Not Registered as Sales Tax Vendors

Accredited Investor: SEC Committee Calls for Revised Definition

Passive Foreign Investment Company Tax Treatment: What Happens When a PFIC is no Longer a PFIC?

The Volcker Rule: Impact on Fund Managers

Investment Advisor Advertising: Testimonials and Third-party Review Sites

Investment Advisors and Alternative Investments: Risk Alert

Passive Foreign Investment Company Shareholder Reporting Rules

Is your Entity an Investment Company? The Impact on Financial Reporting

Incentive Allocations or Incentive Fees – Impact on Net Investment Income