THE CHANGING LANDSCAPE OF HEDGE FUND REGULATION: CURRENT CONCERNS AND A PRINCIPLE-BASED APPROACH
Jennifer Ralph Oppold
Abstract
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Jennifer Ralph Oppold
Abstract
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A. Hedge Fund StructureHedge funds in the United States are typically organized as limited partnerships or limited liability corporations (LLP or LLC) to obtain the benefits of limited liability.6 Hedge funds organized as limited partnerships may pass tax consequences directly along to investors, although this may expose investors to unrelated business taxable income.7 The hedge fund advisor who serves as the general
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A. Hedge Fund StructureHedge funds in the United States are typically organized as limited partnerships or limited liability corporations (LLP or LLC) to obtain the benefits of limited liability.6 Hedge funds organized as limited partnerships may pass tax consequences directly along to investors, although this may expose investors to unrelated business taxable income.7 The hedge fund advisor who serves as the general
Key concepts: Alternative beta, Hedge fund, Hedge accounting, Fund of funds, Open-end fund, Business, Global assets under management, Institutional investor