At 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 MoreCohen & Co has been recognized as the “Best ETF Auditor” by the ETF Express U.S. Awards for the third consecutive year.
Read MoreAsset managers have shown increasing interest in retail funds with private real estate portfolios over the last few years. Many of these funds are registered with the SEC under the Investment Company Act of 1940 as interval or tender offer funds. Placing certain asset classes, like real estate or...
Read MoreIn October 2022, the SEC adopted new rule and form amendments that, in part, required mutual fund and exchange-traded fund (ETF) managers to provide investors with a Tailored Shareholder Report (TSR). The goal is to provide a more concise and digestible format to retail investors, specific to...
Read MoreRecently, Cohen & Co participated in an ETF Bootcamp event for the investment industry, “Building a Successful ETF Business.” Our panel discussion covered many topics, ranging from reasons to enter the ETF business, including tax benefits of the ETF structure, distribution...
Read MoreOn November 2, 2022, the SEC proposed significant amendments to the liquidity risk management framework, including proposals to require swing pricing and additional public reporting. The SEC’s intent of the proposed rules is to enhance liquidity within open-end funds, excluding money market...
Read MoreIn today’s world, the ability to obtain clear, relevant and timely information is crucial to making informed decisions. This week, the Securities and Exchange Commission (SEC) continued its push to modernize shareholder reporting for mutual funds and exchange-traded funds (ETFs), also known...
Read MoreSingle stock ETFs, which have been available in Europe since 2018, have finally made their way across the pond to the U.S. The first single stock ETFs were approved and launched in the United States in July 2022 to allow for leverage or inverse trading of a single stock. These funds typically...
Read MoreDigital assets officially joined the registered funds arena with the launch of the first Bitcoin (BTC) futures mutual fund in July 2021, and the launch of BTC futures ETFs shortly thereafter in October of the same year. This article is intended to reflect on where we’ve been and what could...
Read MoreAfter recently attending the 2022 ICI Conference in Palm Desert, we walked away with a definite sense of priorities for the industry. From rule making and implementation to cybersecurity and climate, it’s clear our evolving industry has much to sort through, and look forward to, in the near...
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