Hedge funds / Andrew W. Needham (Cravath, Swaine & Moore LLP, New York, NY).
2007
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Author
Title
Hedge funds / Andrew W. Needham (Cravath, Swaine & Moore LLP, New York, NY).
Added Author
Added Corporate Author
Imprint
Arlington, VA : Bureau of National Affairs, [2007]-
Frequency
Updated irregularly.
Series
Tax management portfolios ; 736-2nd.
Formatted Contents Note
Detailed analysis
Introduction
Fund prototypes
The basic economic deal
Entity classification of the fund and its affiliates
Profit & loss allocations
Stuffing allocations
Special tax issues for the general partner and its members
Special tax issues for foreign and tax-exempt investors
Special tax issues for individual investors
Key hedge fund elections
Reporting of transactions between fund and investors
Portfolio investments by the fund: recurring U.S. tax issues
Investing in hedge fund derivatives
Tax shelter reporting and list keeping
Going retail: the "permanent capital" and "fund manager" IPOs
Working papers.
Introduction
Fund prototypes
The basic economic deal
Entity classification of the fund and its affiliates
Profit & loss allocations
Stuffing allocations
Special tax issues for the general partner and its members
Special tax issues for foreign and tax-exempt investors
Special tax issues for individual investors
Key hedge fund elections
Reporting of transactions between fund and investors
Portfolio investments by the fund: recurring U.S. tax issues
Investing in hedge fund derivatives
Tax shelter reporting and list keeping
Going retail: the "permanent capital" and "fund manager" IPOs
Working papers.
Summary
" ... addresses the full range of U.S. tax issues that typically arise in the representation of hedge funds. The purpose of this Portfolio is to provide a source of guidance to tax practitioners who regularly advise hedge funds, their portfolio managers and their investors. It also includes descriptions of basic fund prototypes, the relevant regulatory environment, alternative fund structures, and common economic terms and variations thereon."
Note
Authors: Andrew W. Needham and Christian Brause, <mar. 27, 2007>-2015.
Bibliography, etc. Note
Includes bibliographical references.
Available Note
Also issued in print.
System Details Note
Mode of access: World Wide Web.
Source of Description
Description based on contents viewed on Sept. 23, 2015; title from description page.
Location
www
Available in Other Form
Print version: Needham, Andrew W. Hedge funds. Arlington, VA : Tax Management Inc., [2015]-
Linked Resources
Alternate Title
Tax Management Portfolios.
Language
English
Record Appears in