Journal of Investment Compliance: Volume 9 Issue 3

US DOL regulations may challenge private investment funds

Donald P. Carleen, Jeffrey Ross

The purpose of this paper is to analyze recent regulations and proposed regulations issued by the US Department of Labor (DOL) that relate to the reporting of compensation paid to…

FIN 48: headaches for hedge fund tax compliance function

Roger D. Lorence

The purpose of this paper is to explain some tax management complications for onshore and offshore hedge funds posed by US FIN 48, Uncertain Tax Positions, and to emphasize the…

Seventh circuit “disapproves” Gartenberg, but is this new approach fundamentally different?

Lea Anne Copenhefer, Roger P. Joseph, Joshua B. Sterling

The purpose of this paper is to analyze the implications of the May 19, 2008 decision by the US Court of Appeals for the Seventh Circuit in Jones v. Harris Associates.

Ruling creates uncertainty under Section 13(d)

William McGuiness, Peter L. Simmons, Robert C. Schwenkel, John E. Sorkin

The purpose of this paper is to explain the implications of a June 11, 2008 decision by the US District Court for the Southern District of New York in CSX Corp. v. The Children's…

Treasury department's proposed overhaul of the financial regulatory structure: a look at the blueprint and a look ahead

Brandon Becker, Elizabeth K. Derbes, Russell J. Bruemmer, Franca Harris Gutierrez, Martin E. Lybecker

The purpose of this paper is to summarize and provide commentary on the US Department of Treasury's Blueprint for a Modernized Financial Regulatory Structure, issued on March 31…

SEC publishes proposed rule to modify oil and gas reporting requirements

Joseph I. Goldstein, Adriaen M. Morse

The purpose of this paper is to explain the SEC's proposed rule to modify the oil and gas reporting requirements that have been defined heretofore in Rule 4‐10, Regulation S‐X.

New FSA disclosure regime for short selling during rights issues

Chris Bates, Carlos Conceicao, Guy Norman, David Pudge, Patrick Sarch

The purpose of this paper is to explain the FSA's new disclosure regime for short selling during rights issues, which it introduced by amending the Code of Market Conduct (MAR 1…

PRC domestic fund management companies may now establish operations in Hong Kong

Vivien Teu

The purpose of this paper is to explain the Rules on the Establishment of Operations in Hong Kong by Securities Investment Fund Management Companies, issued pursuant to Supplement…

Summary of selected FINRA Regulatory Notices and disciplinary actions, April‐June 2008

Henry A. Davis

The purpose of this paper is to provide excerpts of selected Financial Industry Regulatory Authority (FINRA) Regulatory Notices issued from April to June 2008 and a sample of…

Editor column

Henry A. Davis