Journal of Investment Compliance articles

Recent articles from Journal of Investment Compliance

Venture Capital Funds-Recent European Developments
June 22, 2012... Abstract Purpose--This article aims to trace current developments in the treatment of the venture capital industry in the European Union (EU), including recently proposed legislation. Design/methodology/approach--This article provides an analysis of current EU venture capital industry...

Lehman Brothers: Treatment of TBA Contracts
June 22, 2012... Abstract Purpose--The purpose of this paper is to help parties to "TBA contracts" better understand how their claims would be treated in the event that a Securities Investor Protection Act of 1970 (SIPA) proceeding was commenced with respect to their counterparty. ...

Next Phase of FATCA Guidance Arrives with Proposed Regulations and Announcement of Possible Intergovernmental Approach
June 22, 2012... Abstract Purpose--The purpose of this paper is to explain the proposed Foreign Account Tax Compliance Act (FATCA) regulations released on February 8, 2012 by the US Treasury Department and the Internal Revenue Service (IRS). Design/methodology/approach--The paper provides an overview of...

All Advisers to Registered Investment Companies Need to Evaluate Their Exposure to CFTC Regulation after Recent Rule Amendment
June 22, 2012... Abstract Purpose--The purpose of this article is to explain the implications for registered fund advisors of the February 9, 2012 final amendments the Commodity Futures Trading Commission (CFTC) made to its Rule 4.5 exemption from commodity pool operator (CPO) registration for registered...

Editor Column
June 22, 2012... We begin this issue with a 2012 regulatory watch list for hedge funds and other private funds by James Cain, Daphne Frydman, David Roby, Michael Koffler, and Raymond Ramirez. The authors comment that they wrote the alert because many funds are not yet focused, or just starting to focus, on the...