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%.
This acquisition significantly broadens the range of product solutions we can offer clients via an expanded distribution network ...Good commented, "Cultural fit is crucial in fund management acquisitions, and both parties have put significant effort into considering compatibility, investment and client approach and alignment.".
Acquisition hungry retailer JD Sports has snapped up Manchester-based cult clothing brand Oi Polloi... In recent years, it has grown its presence with several high-profile acquisitions including Liam Gallagher’s Pretty Green brand when it went into administration, and more recently it acquired US sportswear and footwear retailer DTLR for £360m.
our city sales tax revenues are too unstable to fund our library system ... Of that 3.86%, 2.07% is earmarked by voters for specific expenditures, like open space acquisition and maintenance.� This leaves our library to compete with all of the other city-funded projects and groups for the remaining 1.79%.
Grant funding may be used for the purchase of machinery, equipment or technology; acquisition of new inventory or raw materials; purchase and installation of fixtures or display units; property improvements; marketing; or other business-related activity that is aligned with the purpose of the program.
More than 30 venture-funded tech startups with valuations of more than $150 million announced a deal with a special-purpose acquisition company, or SPAC, within about a year of receiving taxpayer-funded forgivable ...
The diary company said it used its operating cash flow to fund the acquisition, with the financial impact expected to be reflected in its next quarterly results ... The region's food and beverage companies are increasingly evaluating acquisitions to drive growth, diversify their ...
"To ensure that any federal funding appropriated to the Postal Service for fleet acquisition is used appropriately, we would also include a requirement in legislation that at least 75% of the Postal Service's new fleet must be electric or zero-emission," says the draft letter, which was obtained by the Post.
Without careful oversight, disaster funds can end up being spent on ineffective projects or not spent at all ...FEMA and HUD both fund property acquisitions to support flood risk reduction, but their funding programs work on different timelines, which can complicate local officials’ efforts ... The Department of Education funds the reopening of schools.
The numbers were far better than expected. 90% efficacy in preventing Covid ... In the UK, the FTSE 100 index is up 15% at 7130 ... That hope is not unreasonable ... enormous daily movements in cryptocurrencies; the frenzy for Spacs, or special purpose acquisition companies; January’s flashmob fun at GameStop; and the blow-up at the Archegos hedge fund ... .
The company said Friday that it plans to trade its stock on the NASDAQ exchange through a deal with an investment fund, ACON S2 Acquisition Corp ...ESS is going public through an acquisition by a “special purpose acquisition company,” which is essentially an investment fund looking for promising opportunities.
“Through the Environmental Protection Fund, New York state continues to invest in land acquisitions that conserve open space and preserve the natural beauty of this great state for future generations to visit and enjoy,” Cuomo said ... We commend the Open Space Institute for their partnership on this important acquisition.”.