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Private Investment Forum

 
Alternative Investments.

Marcum's Alternative Investment Group focuses on the needs of emerging and established fund managers.

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Fall 2016

Registered investment advisers beware! There will be a revised Form ADV as of October 1, 2017, that incorporates several amendments recently adopted by the Securities and Exchange Commission (the "SEC").

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By Art Brown, Alternative Investment Group, Marcum LLP & Mike Quinn, Managing Director, Crederian Fund Services LLC

Do the Right Thing! It's the absolute minimum investors and regulators expect from private fund managers, their third-party fund administrator, and their external auditor.

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By Jason Cholewa, ALPS Alternative Investment Services, LLC

It is a common misconception that only third party marketers need to register as broker-dealers. There are situations, where capital raisers employed by investment advisors will also be subject to...

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Summer 2016

It's been a long-time since the the Economic Recovery Tax Act of 1981 ("ERTA") brought us special treatment for regulated futures contracts and a myriad of other complex rules known...

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The Marcum Alternative Investment Manager Forum is designed for fund managers on the verge of SEC registration who are looking to institutionalize their business and attract investors.

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By Robert Spielman, Partner, Tax & Business Services & Lisa Marino, Vice President, Wealth Preservation, Marcum Financial Services LLC

Since 2009, hedge fund principals have known that deferred management and incentive fees retained offshore would become subject to tax in the 2017 tax year, whether or not funds are...

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By Enrique E. Liberman, Esq., Ajoe P. Abraham, Esq., & Mary Madeline Roberts, Esq.

Recently, the Securities and Exchange Commission ("SEC") ended its 80-year ban on private funds soliciting investors through advertisements directed at the general public.

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Spring 2016

With another annual financial reporting season just behind us, now is the perfect time to reflect on lessons learned. It seems most perform the same post-financial statement...

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By Steven D. Feldman, Attorney, Murphy & McGonigle

In January 2016, the U.S. Supreme Court waded into the debate on the contours of insider trading law. It is expected to release its decision in the next term, sometime...

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By John D’Agostino, Managing Director, DMS Offshore Investment Services

You may think this title is a reflection on the substance of the article; namely, observations on how non-EU funds approach raising capital in Europe. It is not.

Actually, this title...

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Winter 2016

Determining whether or not an asset manager is required to consolidate its managed funds has long been an industry issue. The purpose of financial statement reporting is...

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By Monte S. Colbert, Director, Tax & Business Services and Iguehi Rajsky, Senior Tax Associate, Alternative Investment Group, Marcum LLP

Innovation is critical to the growth of the U.S. economy, and to encourage innovation the Research & Development Credit (“R&D”) was introduced by the Internal Revenue Service...

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By Philip Graham, Partner and Head of Investment Funds at Harneys

The British Virgin Islands, in continuing to distinguish itself as a premier offshore financial services jurisdiction, launched two new fund products on June 1, 2015, to complement...

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By Daniel Roche, Director, Advisory Services, Marcum LLP

The purpose of this article is to discuss traditional valuation methodologies when it comes to valuing private equity investments, which are consistent with the fair value definition...

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Fall 2015

Fund liquidations have become more and more commonplace in the alternative investment industry since the financial crisis began in 2007. Accordingly, many questions have arisen regarding financial reporting for funds,...

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By Jeremy Todd, CFA, Head of West Coast Sales at Orchard Platform

The number of institutional investors investing in marketplace lending assets has increased substantially over the last two years. We at Orchard see four main types of institutional investors as having...

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By Nikohl Stegman, Manager, Alternative Investment Industry Group

Since the financial crisis of 2007-2008, the U.S. Securities and Exchange Commission (“SEC”) has issued and amended many rules related to investment advisers in an effort to better monitor the...

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Summer 2015

The SEC's Office of Compliance Inspections and Examinations (“OCIE”) plans a further examination focus on private investment advisors. The areas of focus will be expenses and expense allocation, co-investment allocation...

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By Michael Purce, Tax Manager, Alternative Investment Group

In a regulatory environment where taxpayers may feel that compliance with constantly evolving tax reporting requirements is unreasonably difficult, surprises sometimes do happen. In fact, there are instances where the...

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By Todd Cipperman, Managing Member, Cipperman Compliance Services

Private fund firms should consider outsourcing to meet their ever-increasing compliance needs. In recent years more firms have turned to compliance outsourcing firms because they can leverage compliance teams to...

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By Daniel Smith, CPA, Senior Manager

As the US tax code continues to maintain one of the highest corporate marginal tax rates in the world, at 35%, it may be time for certain companies to consider...

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Spring 2015

Ever since the 2008 financial crisis, followed by Bernie Madoff's multi- billion dollar Ponzi scheme that rocked the investor world, there has been a call for more transparency of investment...

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By Jodi Lauron, Senior Manager, Alternative Investment Group

ll funds regulated under the Cayman Islands' Mutual Funds Law must submit, to the Cayman Islands Monetary Authority (“CIMA”) within six months of the fund's financial year-end (June 30 for...

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By Claudia Ramone, CLCS, Vice President of Sales, Maloy Risk Services

2014 was one of the more stable years for Hedge Fund Management Liability, Directors and Officers & Professional Liability. Rates were relatively flat compared to 2013. Insurer capacity increased with...

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By Peter J. Bilfield, Shipman & Goodwin LLP

Late last year, the U.S. Commerce Department's Bureau of Economic Analysis (“BEA”) published a final rule to reinstate the reporting requirements of BE-13, which was discontinued in 2009. ...

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Winter 2015

Rule 206(4)-2 of the Investment Advisers Act of 1940 (the Act), or the Custody Rule, requires registered investment advisers who have “custody” of client assets to take steps to guard...

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By David Mullé, Partner, Seward & Kissel LLP

In recent years the Securities and Exchange Commission has brought a number of enforcement actions against investment advisers alleging that the advisers did not comply with their best execution obligations....

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By Heather Bearfield, Principal, National Technology Assurance Practice Group Leader

Recent cybersecurity breaches such as Target and Neiman Marcus have caused the U.S. Government to start implementing security initiatives throughout all sectors to help defend against cyber-attacks. Companies too often...

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Fall 2014

More and more partnerships are adding foreign investments to their portfolios. However, US partnerships may incur significant penalties if the filing requirements with respect to the foreign investments are not...

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By Dennis Schall, Partner, Alternative Investment Industry Group

For the past several years it has been difficult to raise capital for many fund managers. It has become just as hard to keep investors as it was to get...

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By Jeff Gendel, Managing Director, Gen II Fund Services

The current fund raising cycle combined with enhanced regulation is uncovering some important new LP trends. In addition to expected questions about returns, investment focus, unique access to deal flow...

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By Michael Katz, Quadrangle Consulting LP

Regulatory measures such as Basel III will change the way banks operate and impact the traditional hedge fund financing model - which has largely relied on a prime broker's ability...

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Summer 2014

In June 2013, the Financial Accounting Standards Board (“FASB” or the “Board”) issued Accounting Standards Update No. 2013-08, Financial Services-Investment Companies (Topic 946): Amendments to the Scope, Measurement and Disclosure...

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By Catherine Smith, General Counsel, Guidepoint Global, LLC

Compliance officers are naturally risk averse and, as such, they initially may have been cautious participants in their firms' expert network relationships. In the last several years, however, through their...

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By Ayoub Sunna, CPA, Director, Marcum's Alternative Investment Group

The state of California Department of Business Oversight (DBO), the state agency that oversees registered investment advisers (RIA), issued a new custody rule that applies to California investment advisory firms...

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Spring 2014

The Securities and Exchange Commission announced in February 2014 that its Office of Compliance Inspections and Examinations (OCIE) has launched an initiative directed at investment advisers that have never been...

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By Lara Coviello, MA CFA, Managing Partner, Auctus Wealth Management

As our once far-flung global society becomes an ever-shrinking, interdependent global village, more people are paying attention to how their actions and their investments may affect a community or a...

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By Shaun Blogg, CPA, Partner-in-Charge, West Palm Beach, Tax & Business Services

With its favorable tax environment, Florida has become a friendly place to do business. Shaun Blogg, of Marcum, discusses the benefits of the Sunshine State for hedge funds and...

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By Michael Khouw & Mark W. Guthner, CFA DASH FINANCIAL LLC

Fund managers are in a never ending quest to determine value and compare it to price. If a portfolio manager perceives more value than price reflects, an opportunity to capture...

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By Ronen Schwartzman – Founder, Ten Capital Advisors

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By Maury Cartine, Partner, Alternative Investment Group

Researchers predict that the Andromeda Galaxy will collide with our very own Milky Way Galaxy in approximately four Billion years. When that happens, life on Earth will be eliminated...

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By Maury Cartine, Partner-In-Charge of Marcum LLP's National Alternative Investment Industry Group Tax Department

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WSummer 2013

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By Sheri Lejman, Partner, Alternative Investment Group and Marni Pankin, Partner, Alternative Investment Group

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By Deborah Prutzman, CEO, The Regulatory Fundamentals Group (RFG)

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By Lauren Colonna, Principal, Ovis Creative

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By Mark McMahon, Managing Director and Maria Nizza, Senior Director, Alvarez & Marsal Valuation Services, LLC

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By Kris Gruben, Senior Compliance Consultant, Core Compliance & Legal Services, Inc.

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Winter 2013

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By Marni Pankin, CPA, Partner - Alternative Investments Group and Mike Silvia, CPA, Director - Alternative Investments Group

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By Todd K. Warren, Of Counsel, Sadis & Goldberg LLP

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Fall 2012

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By Mary Kate Higham CPA/ABV and Michael Olson, Cognient Group

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By Sheri Lejman, CPA, Partner, Alternative Investments Group

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Spring 2012

 
 
Winter 2012

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By Bart Mallon, Esq. Partner, Cole-Frieman & Mallon LLP

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By Maury Cartine, CPA, JD, Partner-Alternative Investments and Brian Essman, Senior Accountant

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Fall 2011

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Summer 2011

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By Jean Paul Schwarz, JD, LLM, Principal, Marcum LLP's Alternative Investment Group

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By Zachary Rosenberg, Esq., Associate, Jacko Law Group, PC Compliance Consultant, Core Compliance & Legal Services, Inc.

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Spring 2011

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Christine M. Finn, Esq.; Manager, Marcum LLP, Tax Services and Larry H. Ingber, Esq.; Principal, Marcum LLP, Tax Services

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By Jay Gould; Partner, Pillsbury Winthrop Shaw Pitman LLP

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By Mark McMahon & Alan Swersky, Duff & Phelps

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By Steven D. Feldman, White Collar Criminal Litigation, Partner, Herrick, Feinstein LLP

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By Thomas D. Giachetti, Shareholder, Stark & Stark, Attorneys at Law

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Summer 2010

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By Marni Pankin, CPA and Partner, Marcum LLP, Alternative Investment Group

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By Rick Martin, Vice President of Technical Accounting, Pluris Valuation Advisors LLC

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By Robert S. Schachter, CPA and Michael C. Nader, CPA Marcum LLP

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By Mark Donaldson, Founder and Managing Director of Battea – Class Action Services, LLC

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By Donna M. Howe, CEO, Windbeam Risk Advisory, LLC

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