On December 19, 2025, the Commodity Futures Trading Commission issued “no-action” guidance that may provide an attractive option for eligible Registered Investment Advisers.
Read MoreAs 2025 draws to a close, REITs and real estate funds face a critical window for tax planning, compliance and strategic decision making. Optimize your year-end actions and prepare for 2026.
Read MoreFind out which tax items are important for private equity funds to consider for year-end tax planning and beyond.
Read MoreCohen & Co has been recognized by With Intelligence as a leading audit service provider for emerging managers in this year’s HFM U.S. Services Awards — receiving the “Best Auditor: Emerging Managers” award.
Read MoreLearn how choice of investee funds can significantly shape audit complexity, operational timelines and, ultimately, investor confidence.
Read MoreThe iconic Drake hotel ballroom in Chicago was bustling with chatter during our recent Cohen Client Conference — not from the sounds of past famous heads of state and celebrities who have stayed there and left their mark — but with the excitement of asset managers, board members...
Read MoreThe investment management industry is constantly evolving, driven by regulatory changes, market dynamics and innovative financial products. At the recent Cohen Client Conference, we explored several key tax trends impacting mutual funds, ETFs, private equity and hedge funds. Below is an update on...
Read MoreTokenization is reshaping the financial landscape, offering innovative ways to represent and trade assets in a digital world. A panel discussion at the recent Cohen Client Conference shed light for audience members on what tokenized funds are, their benefits, challenges and the path to adoption...
Read MoreRecently, we were fortunate to participate on a webinar for the Alternative Investment Management Association (AIMA) discussing the hot topic of converting an existing private fund to a registered fund, versus launching an entirely new one.Below are a few of the critical variables the panel...
Read MorePosted by Jen Baker, Ariel Chester and Jonathan WilliamsonWith 2024 coming to a close, it is time to shift gears to focus on wrapping up 2024 tax items and planning for 2025. Now is a perfect time for your real estate or private equity fund to complete any necessary maintenance, as well as a bit...
Read MoreOne of the most important aspects of managing and advising investment funds is to protect those who invest in your fund. This includes providing them with timely audited financial statements to assist them in making critical investment decisions and reinforce confidence in their fund investments...
Read MoreAs a registered investment adviser (RIA) managing a private fund, it’s crucial to navigate regulatory requirements effectively, including the question of whether or not you need a financial statement audit. While audits can be a valuable tool for transparency and accountability, they also...
Read MoreInterval and tender offer funds — new kids on the block? Not quite. Believe it or not, interval funds have been around since Michael Jordan and the Chicago Bulls delivered their first three-peat of NBA Championships. That was a little over three decades ago! Tender offer funds, on the other...
Read MoreYou don’t often hear the phrase “you can never have too much of a good thing” when talking about tax-related announcements. However, recent revenue rulings from the IRS provide a positive outcome to the managed futures industry — and particularly to Commodity Trading...
Read MoreIn a somewhat unexpected ruling this past Wednesday, a Louisiana U.S. appeals court overturned in its entirety an SEC finalized rule adopted in August 2023. The rule, which amended the Investment Advisers Act of 1940, was intended to provide more protection to investors and transparency into non...
Read MoreOn January 12, 2024, the U.S. Department of the Treasury released a new fact sheet that in part reiterates, and revamps, the IRS’ commitment to their initiative of auditing limited partnerships. The release comes after five years of scrutiny in this area and an important court case...
Read MoreCohen & Co is pleased to announce Camille Clemons has been named Market Leader, Alternative Investments, effective January 15, 2024. Clemons brings her expertise as a 20-plus year veteran of the investment industry, focusing on strategic growth for the firm’s nationally recognized team...
Read MoreAt the Investment Company Institute (ICI) 2023 Tax and Accounting Conference held recently in San Antonio, regulatory readiness, the swift pace of the regulatory agenda and exploring investment alternatives were key focal points of the event. Panel after panel touched on regulatory change and...
Read MoreOn August 23, 2023, the Securities and Exchange Commission (SEC) adopted new rules and amendments to the Investment Advisers Act of 1940 that will significantly impact both registered and non-registered investment advisers, but specifically advisers of private funds. Below highlights the primary...
Read MoreOn December 28, 2022, the IRS issued proposed regulation REG-100442-22, which may change real estate investment trusts’ (REITs) domestically controlled status. This change could cause non-U.S. investors in these structures to pay potentially significant U.S. tax on any gains realized upon...
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