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%.
The 60 units will be delivered in turnkey condition in 2024 and have been funded by £10.2m of equity funding from Bridges Fund Management and a development facility from OctopusReal Estate. The £36m acquisition of Ayrton House is Birchgrove’s third development ...
(i) repay existing indebtedness including related fees and expenses, (ii) fund capital expenditure requirements and acquisitions, including the recent acquisition of the French portfolio of wireless tower assets from Cellnex (1,226 sites hosting SFR), and (iii) fund working capital requirements.
LONDON, Sept 28 (Reuters) - A $1 billion metals deal by blank-cheque fund ACGAcquisition Co has been terminated following delays when the different sides, which included a leading global miner and top automakers as anchor investors, tried to revise it, ACG said on Thursday.
William LaPlante, undersecretary of defense for acquisition and sustainment, said earlier this week that a shutdown — or even stopgap funding known as a continuing resolution — would be “horrible” for America’s military because it makes medium- and long-term planning impossible.
SFC had announced in August 2022 that it was seeking to acquire Ivari for CA$325 million (US$251.27 million) or J$37.88 billion which was to be funded 80 per cent by debt and 20 per cent with cash. The acquisition of Ivari not only serves to push SFC's net income up from $133 ...
An SRA spokesperson said the regulator has been "liaising with relevant law enforcement authorities." ... Lawyers representing AxiomInce said at a hearing this month that Modhwadia had admitted using client money to purchase properties and fund the firm's acquisition of other law firms, including the previously-listed Ince & Co ... ....
DALLAS, Sept ...SWK intends to use the net proceeds from the Offering for general corporate purposes, including funding future acquisitions and investments, repaying indebtedness, making capital expenditures and funding working capital. The Notes will be issued in minimum denominations of�$25.00�and integral multiples of�$25.00�in excess thereof ... B ... Inc.
“Government’s role in affordable housing must be the facilitation. GREDA believes that government must strongly remove itself from direct involvement in the delivery of housing and facilitate the private sector by fixing the land acquisition bottlenecks, access to funding and basic infrastructure, among others ... Mr ... ....
Across the board, acquisitions accounted for the majority of all transactions. In 2022, LDC provided £38m of follow-on funding to support 19 portfolio companies to complete 44 acquisitions nationally, helping them to scale and diversify by bringing on board established operations.
“A few weeks ago, we signed a letter of intent to acquire FortressTrust — we’ve since made the decision not to move forward with an outright acquisition, though Ripple will remain an investor in .” ... Though Fortress originally reported “no loss of funds,” Fortress founder and CEOScott Purcell told Fortune on Sept.
A combination of embarrassing disclosures, calls for restricting foreign state ownership of soccer clubs, regulators’ curbing of Gulf state ambitions, competition among the Gulf states, legal challenges to Gulf funding, and fan protests suggest that trouble could be brewing.Related coverage.
The acquisition was funded by a loan from DSWCapital, the company which owns the Dow Schofield Watts brand ... “The acquisition will bring additional expertise to DSW Tax Advisory and enable us to expand the range of services we offer.”.