Best practices and detailed explanations to help you comply with the current standards.
... Read more »Your Complete Guide to ASC 820: Fair Value Standards for Alternative Investments Jul16
Posts Categorized: Regulatory
ADV Filing Season Yields Often Untapped Due Diligence Opportunities Feb28
We are in the middle of ADV filing season and according to co-founder of the Investment Management Due Diligence Association Dan Strachman investors need to be paying attention
... Read more »Regulatory Value Gaps and the Innovation Cycle Oct21
Article 1 of the US Constitution tells us that Congress shall have the power “to regulate Commerce with foreign Nations, and among the several States.” Regulation around the world, whose purpose is “to make regular,” as in repeatable, predictable, and understandable is a source of repeatable, predictable, and understandable noise to the investment process and is an underexplored source of investment opportunities
... Read more »ALERT: Opportunity zones – First Impressions from the Second Set of Proposed Regulations May1
The Treasury recently released a second set of proposed regulations to the designated qualified opportunity zones, which expand upon and attempt to clarify the October 2018 proposed regulations as well as the original legislation. In this alert, we highlight the key takeaways from the new proposed regulations
... Read more »Mitigating Risk in the Merchant Cash Advance Industry: Recognizing and Managing a Looming Threat Apr17
The pursuit of non-correlated, investable, high-returning assets has led private funds to consider ever more esoteric asset classes for possible investment. Merchant cash advance transaction contracts (“MCATs” for short), are one of those receiving the attention of the hedge and private equity industries. MCATs are, in their basic form, an unregulated futures contract for the present purchase of a portion of a merchant’s future receivables. Properly structured, they provide the benefit of discount pricing in the purchase of a financial asset (similar to a factoring arrangement), where that asset — the receivables to be created — does not yet exist
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