April 2015 Issue

    Month: April
    Year: 2015

    Back to Print Editions

    Coming to an LP meeting near you

    A brain trust of LPs and GPs, with the help of the United Nations, are looking to forever change and standardize ESG reporting practices

    Winner by default

    Regulators look poised to finally implement pay rules under Dodd-Frank. Is the private equity compensation model already in compliance by default?

    Total transparency

    Should everyone get excited about David Rubenstein’s vision for private equity’s see-through future?

    A rush to disclose

    SEC saber-rattling on fees is prompting more GPs to file ‘other-than-annual amendments’ to their Form ADV Part 2As. The new disclosures made prior to the March 31 filing deadline hint at a range of approaches to Form ADV updates taken this year

    Unintended consequences

    Governments across the globe have been taking shots at tax evaders recently and next might be real estate

    The name game

    The tax treatment of monitoring fees has caught the attention of the IRS, but in lieu of any formal guidance, GPs should be ready to explain the rationale for the fee structure and the services they provide for them

    Q&A: Rerouting your real estate

    In light of the recent amendments to the France-Luxembourg Tax Treaty, pfm asks tax specialist Freddy de Petter what firms can do to restructure their French real estate investment

    HEAD-TO-HEAD: Is your fund a business?

    Tax experts Steven Rosenthal and Amanda Nussbaum debate whether or not a private equity fund should be taxed as a ‘trade or business’

    Ever out of favor

    News and views too good not to share...

    Top quartile spouses

    News and views too good not to share...

    Whose tax is it anyway?

    The IRS issued new regulations that may cost fund managers millions in lost transaction-related deductions.

    Learning to love regulation

    With investors and regulators having grown apart, efforts are being made to bring them together.

    Monday morning rigor

    CFOs, auditors and valuation service providers come together to discuss the possibility, and threat, of LPs demanding monthly reporting.

    One data standard, one problem

    Adoption has always been the AltExchange Alliance’s biggest challenge. Here’s how to solve it.

    LPs have your back

    The industry can make a more forceful case for sensible AIFMD rulemaking now that investors have shown their support.