Trends in Fund Structures – Seeding and Reorganizations of 1940 Act Funds

Date: Tuesday, August 27, 2019 Time: 2:00 PM - 3:00 PM EST Location: Webinar

Investment managers are consistently making changes to their offerings to best service their investors.  These changes are often made to streamline or enhance a manager’s product offering, provide a more tax-efficient vehicle to investors, or reorganize following a merger or acquisition. Join us for a discussion of current trends in the industry and a deep dive into the accounting, tax and operational considerations associated with seeding and reorganizing 1940 Act Funds.

Topics:

  • Seeding 1940 Act Funds with securities – taxable and tax-free
  • Conversion of private funds to public funds
  • Considerations in fund reorganizations and mergers including disclosure and reporting, operational and tax considerations
  • SEC proposals on the horizon – future presentation changes

Learning Objectives:

  • Recognize accounting and operational challenges related to business combinations 
  • Understand tax consequences of seeding funds with securities and considerations regarding  certain other fund reorganizations
  • Apply the practical concepts related to operational challenges with reorganizations

Participants earned 0.5 CPE credit in the Accounting Field of Study and 0.5 CPE credit in the Tax Field of Study.

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