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%.
Harrell also okayed funding for $2.3 million to the SeattleFilipinoCommunity’s acquisition of land for future affordable housing development. The director of the Seattle Office of Housing, Maiko Winkler-Chin, believes the need for affordable housing in Seattle is at an all time high, and that these funds will do a great deal to help.
Economic DevelopmentDirector Bonnie Lipscomb said, “The city typically uses the restricted public trust fund for acquisitions. Unless otherwise restricted, all revenue from asset disposition is deposited into the public trust fund, and the fund is maintained for one-time purchases and high-priority capital improvement projects.”.
Cura Terrae, the new environmental services group backed by Palatine’s Impact Fund, has made its first acquisition since its creation in March ... We are delighted to have completed this first acquisition so soon after formation and we have strong pipeline of further M&A in our pipeline is a sector that continues to see significant growth.”.
09, 2022 (GLOBE NEWSWIRE) -- SolRiver Capital, a national solar investment fund, today announced the completion ... SolRiver Capital is a solar investment fund dedicated to financing the acquisition, development, and construction of distributed generation and utility-scale projects.
Factors that may cause actual results to differ materially from current expectations include, but are not limited to, risks associated with the acquisition of AppleLeisureGroup ("ALG"), including the related incurrence of material additional indebtedness; our ability to realize ...
Together with transaction services the deal advisory team includes lead advisory, debt advisory, post deal services and business funding and the team has led on some of the region’s most notable recent deals, advising Handl on the acquisition of IPRS Group as well as LDC’s ...
"We have had a strong first half of the year, especially following our exciting and significant acquisition of the oncology-supportive care medicine Sancuso," said A.J ... The adjusted earnings calculation does not include the benefit of the $0.3 million of Vibativ cost of goods, which were received with the product acquisition.
On May 2, 2022, Darling Ingredients completed the acquisition of Valley Proteins, one of the largest independent rendering companies in the United States... The company used cash on hand and borrowings under the company's amended credit agreement to fund the acquisitions ... Acquisition and integration costs ... Acquisition and integration costs.
Strengthening its future position, the Urban SplashResidential Fund has already identified an acquisition pipeline of more than £1bn through its relationship with regeneration company Urban Splash, as well as other third parties ... The fund was established in June 2017 to acquire ...
The acquisition of the HowardCountryMidland Assets closed August 4, 2022, and the purchase price was funded with cash flow and Freehold’s existing credit capacity ... The acquisition of the Eagle Ford Assets is expected to close September 2022 and purchase price is expected to be funded by Freehold’s existing credit capacity.
Singapore-headquartered investment platform Pte has raised an undisclosed amount of equity funding from AltairCapital and ... The equity funds raised in this round will further help the company finance acquisition opportunities in APAC and the other regions in addition to meeting current business requirements.
As a result of that performance we need to fund that continued growth of the business ... The prospectus states that the funds will be used to fund the company's strategic growth objectives which include acquisitions and expansion into new territories.
To date, Activate and its affiliates have acquired or signed agreements to fund acquisitions totaling nearly 7,000 solar acres and 57 wind turbines directly supporting more than 2.6 gigawatts of existing or planned renewable power generation across 20 states.