In United States tax law, a section 475(f) fund is a hedge fund that elects to mark to market all its unrealized gains and losses, as allowed by the provisions of section 475(f) of the Internal Revenue Code. This can lead to a much faster recognition of gain, but also lessens the tax fees due to the high cost of performing the appropriate analysis for a non-475 fund.
A 130–30 fund or a ratio up to 150/50 is a type of collective investment vehicle, often a type of specialty mutual fund, but which allows the fund manager simultaneously to hold both long and short positions on different equities in the fund. Traditionally, mutual funds were long-only investments. 130–30 funds are a fast-growing segment of the financial industry; they should be available both as traditional mutual funds, and as exchange-traded funds (ETFs). While this type of investment has existed for a while in the hedge fund industry, its availability for retail investors is relatively new.
A 130–30 fund is considered a long-short equity fund, meaning it goes both long and short at the same time. The "130" portion stands for 130% exposure to its long portfolio and the "30" portion stands for 30% exposure to its short portfolio. The structure usually ranges from 120–20 up to 150–50 with 130–30 being the most popular and is limited to 150/50 because of Reg T limiting the short side to 50%.
“These challenges could include regulatory hurdles, access to funding, talent acquisition, and market saturation in certain sectors ... While funding contracted and investor numbers fell, signs of adaptation and strategic shifts emerged.
27 with the U.S ... When a stockholder has voting power at a company, it allows them to vote on certain corporate actions such as starting a new merger or acquisition or electing new board members, etc ...Veteran fund manager picks favorite stocks for 2024.
The decrease in cash since December 31, 2022 was primarily driven by the acquisitions of Socrates and A-Check (funded with $49.5 million of cash on hand) and repurchases of Sterling’s common stock ($67.8 million) during the year.
... services to assist financial institutions and consumers and SMEs in the loan lifecycle, ranging from borrower acquisition, preliminary credit assessment, fund matching and post-facilitation services.
The acquisition of the wood utility ... (2) The Company may deviate from its leverage target to pursue acquisitions and other strategic opportunities, and/or fund its seasonal working capital requirements.
The county set aside $20 million to fund land acquisitions for lower-than-market housing from the tax before it expired last year ... for state funding, which is based on that specific design, Shear said.
Completed a $150.0 million common stock offering in January 2024 with net proceeds of approximately $140.1 million, to be used to fund the potential acquisition of new product candidates and for general corporate purposes.
... clinical studies, NDA approvals (if any), and product development activities comprising the technology, collaborations, mergers acquisition, funding, designations, and other product-related details.