Sentences with phrase «regulated investment companies»

The afternoon program attracted more than 100 participants who learned about the federal tax requirements for regulated investment companies (RICs) and related state tax issues that may arise within the structure.

David's practice centers on risk management, corporate governance, and the regulation of financial services and products, including regulated investment companies and securities lending and finance.

securities and securities of other regulated investment companies, and other securities (for purposes of this calculation, generally limited in respect of any one issuer, to an amount not greater than 5 % of the market value of a Fund's assets and 10 % of the outstanding voting securities of such issuer) and (ii) not more than 25 % of the value of its assets is invested in the securities of (other than U.S. government securities or the securities of other regulated investment companies) any one issuer, two or more issuers which the Fund controls and which are determined to be engaged in the same or similar trades or businesses, or the securities of certain publicly traded partnerships.

The fund paid this supplemental distribution to meet the calendar year distribution requirements for regulated investment companies.

Funds in each structure are generally taxed as corporations and treated as regulated investment companies under Subchapter M of the Internal Revenue Code.

Conduit Theory: Theory governing an exemption on paying taxes for Regulated Investment Companies.

Regulated investment companies: Investment companies that qualify for special tax treatment, avoiding the double income taxation on dividends.

RAN Random walk theory Real Estate Investment Trust Real Estate Mortgage Investment Conduit Reallowance Recession Record date Recourse loan Recovery Redeemable security Redemption fee Redemption price Red Herring Reference security Refunding Regional exchanges Registered bond Registered Options Principal Registered Options Trader Registered representative Registrar Registration Regressive tax Regular way settlement Regulated investment companies Regulation A offerings Regulation D Regulation M Regulation S Regulation T Regulation U REIT REMIC Re-offering scale Representative Repurchase agreement Reserve requirements Resistance Restricted account Restricted securities Retention Revenue Anticipation Note Revenue bond Reverse split Reversionary working interest Rights Rights of accumulation Rights offering Riskless transaction Rollover Rollup of a DPP ROP ROT Roth IRA Round lot Royalty Rule 134 Communication Rule 144 Rule 144 A Rule 147 Rules of Fair Practice

This discussion also does not consider any specific facts or circumstances that may be relevant to holders subject to special rules under the U.S. federal income tax laws, including, without limitation, certain former citizens or long - term residents of the United States, partnerships or other pass - through entities, real estate investment trusts, regulated investment companies, «controlled foreign corporations,» «passive foreign investment companies,» corporations that accumulate earnings to avoid U.S. federal income tax, banks, financial institutions, investment funds, insurance companies, brokers, dealers or traders in securities, commodities or currencies, tax - exempt organizations, tax - qualified retirement plans, persons subject to the alternative minimum tax, persons that own, or have owned, actually or constructively, more than 5 % of our common stock and persons holding our common stock as part of a hedging or conversion transaction or straddle, or a constructive sale, or other risk reduction strategy.

All regulated investment companies are obliged to distribute portfolio gains to shareholders.

«GDXJ has intermittently been in jeopardy of losing its preferential tax treatment (as a regulated investment company) since last September because its portfolio often doesn't comply with the diversification requirements of the U.S. Internal Revenue Code,» noted Scotiabank.

Under the Internal Revenue Code, when a regulated investment company distributes appreciated assets to meet redemptions, no gain is recognized by the fund.

The majority of BDCs, including MAIN, elect to be treated as a regulated investment company (RIC) for tax purposes.

Federal Income Taxes: Each Fund intends to qualify each year as a «Regulated Investment Company» under the Internal Revenue Code of 1986, as amended.

Under the backup withholding provisions of Section 3406 of the Code, distributions of taxable net investment income and net capital gain and proceeds from the redemption or exchange of the shares of a regulated investment company may be subject to withholding of federal income tax in the case of non-exempt shareholders who fail to furnish the investment company with their taxpayer identification numbers and with required certifications regarding their status under the federal income tax law, or if the Fund is notified by the IRS or a broker that withholding is required due to an incorrect TIN or a previous failure to report taxable interest or dividends.

Each Fund intends to qualify as regulated investment company under Subchapter M of the Internal Revenue Code of 1986, as amended (the «Code»), which requires compliance with certain requirements concerning the sources of its income, diversification of its assets, and the amount and timing of its distributions to shareholders.

To be treated as a regulated investment company under Subchapter M of the Code, a Fund must also (a) derive at least 90 % of its gross income from dividends, interest, payments with respect to securities loans, net income from certain publicly traded partnerships and gains from the sale or other disposition of securities or foreign currencies, or other income (including, but not limited to, gains from options, futures or forward contracts) derived with respect to the business of investing in such securities or currencies, and (b) diversify its holdings so that, at the end of each fiscal quarter, (i) at least 50 % of the market value of a Fund's assets is represented by cash, U.S. government

If a Fund fails to qualify as a regulated investment company under Subchapter M in any fiscal year, it may be able to pay a tax penalty on the portion of income that caused to inadvertently violate Subchapter M or it will be treated as a corporation for federal income tax purposes.

The index is designed to take into account the 25 % and 50 % concentration constraints required for a funds to qualify as a regulated investment company (RIC) in the United States.

Any amount paid or incurred in connection with the redemption of any stock in a regulated investment company which issues only stock which is redeemable upon the demand of the shareholder.

Under the Regulated Investment Company Modernization Act of 2010, net capital losses incurred by a fund in the taxable years after the effective enactment date, December 22, 2010, will not expire.

Under the Regulated Investment Company Modernization Act of 2010, net capital losses incurred by the fund in the taxable years after the effective enactment date, December 22, 2010, will not expire.

Not exact matches

Prominent investments include Bitstamp, the first nationally regulated Bitcoin exchange and Chain an enterprise software company that builds blockchain networks for traditional financial institutions.

Mucheru has consistently urged the central bank to introduce laws regulating the companies trading on bitcoin, guide users on social saving and investment, and introduce frameworks for ministries to use blockchain technology for efficiency and transparency.

TSLX has elected to be regulated as a business development company, or a BDC, under the Investment Company Act of 1940 and the rules and regulations promulgated thercompany, or a BDC, under the Investment Company Act of 1940 and the rules and regulations promulgated therCompany Act of 1940 and the rules and regulations promulgated thereunder.

Massachusetts Financial Services Company, an investment adviser and commodity trading advisor organized in the U.S. and regulated by the SEC, the CFTC and the NFA.

MFS International (U.K.) Limited («MIL UK»), a private limited company registered in England and Wales with the company number 03062718, and authorized and regulated in the conduct of investment business by the U.K. Financial Conduct Authority.

This document is being distributed by the following Allianz Global Investors companies: Allianz Global Investors U.S. LLC, an investment adviser registered with the U.S. Securities and Exchange Commission; Allianz Global Investors GmbH, an investment company in Germany, authorized by the German Bundesanstalt für Finanzdienstleistungsaufsicht (BaFin); Allianz Global Investors Asia Pacific Ltd., licensed by the Hong Kong Securities and Futures Commission; Allianz Global Investors Singapore Ltd., regulated by the Monetary Authority of Singapore [Company Registration No. 199907169Z; Allianz Global Investors Japan Co., Ltd., registered in Japan as a Financial Instruments Business Operator [Registecompany in Germany, authorized by the German Bundesanstalt für Finanzdienstleistungsaufsicht (BaFin); Allianz Global Investors Asia Pacific Ltd., licensed by the Hong Kong Securities and Futures Commission; Allianz Global Investors Singapore Ltd., regulated by the Monetary Authority of Singapore [Company Registration No. 199907169Z; Allianz Global Investors Japan Co., Ltd., registered in Japan as a Financial Instruments Business Operator [RegisteCompany Registration No. 199907169Z; Allianz Global Investors Japan Co., Ltd., registered in Japan as a Financial Instruments Business Operator [Registered No.

Former CEO of T. Rowe Price Global Investment Services, Todd Ruppert will be joining Melonport AG, a swiss company for technology regulated investment funds, as an advisor and serving as a council foundation member for the newly created Melon Foundation which was announced last week at the first annuaInvestment Services, Todd Ruppert will be joining Melonport AG, a swiss company for technology regulated investment funds, as an advisor and serving as a council foundation member for the newly created Melon Foundation which was announced last week at the first annuainvestment funds, as an advisor and serving as a council foundation member for the newly created Melon Foundation which was announced last week at the first annual M - 0...

Last week the Long Island Progressive Coalition demonstrated outside the law firm that employs State Sen. Kemp Hannon, saying he was benefiting from investments in companies he regulates as a lawmaker.

CMD, KOLD, VIXY and UVXY are not investment companies regulated under the Investment Company Act of 1940 and are not afforded its prinvestment companies regulated under the Investment Company Act of 1940 and are not afforded its prInvestment Company Act of 1940 and are not afforded its protections.

UCO, SCO and UVXY are not investment companies regulated under the Investment Company Act of 1940 and are not afforded its prinvestment companies regulated under the Investment Company Act of 1940 and are not afforded its prInvestment Company Act of 1940 and are not afforded its protections.

Neither of these ETFs nor ProShares Trust II is an investment company regulated under the Investment Company Act of 1940 and neither is afforded its prinvestment company regulated under the Investment Company Act of 1940 and neither is afforded its protecompany regulated under the Investment Company Act of 1940 and neither is afforded its prInvestment Company Act of 1940 and neither is afforded its proteCompany Act of 1940 and neither is afforded its protections.

Neither this ETF nor ProShares Trust II is an investment company regulated under the Investment Company Act of 1940 and neither is afforded its prinvestment company regulated under the Investment Company Act of 1940 and neither is afforded its protecompany regulated under the Investment Company Act of 1940 and neither is afforded its prInvestment Company Act of 1940 and neither is afforded its proteCompany Act of 1940 and neither is afforded its protections.

The underlying ETFs may include ETFs that are not investment companies regulated under the Investment Company Act of 1940 and are not afforded its prinvestment companies regulated under the Investment Company Act of 1940 and are not afforded its prInvestment Company Act of 1940 and are not afforded its protections.

Standard Life Investments (Holdings) Limited (SLI (H)-RRB- is the parent company for the following regulated subsidiaries:

Mutual funds are highly regulated as investment companies and are monitored by the U.S. Securities and Exchange Commission (SEC).

Neither these ETFs nor ProShares Trust II are investment companies regulated under the Investment Company Act of 1940 and neither are afforded its prinvestment companies regulated under the Investment Company Act of 1940 and neither are afforded its prInvestment Company Act of 1940 and neither are afforded its protections.

The Investment Company Act of 1940 is the most specific to mutual funds of the four laws, as it is designed to regulate the structure, pricing and operation of the entire fund industry.

NextShares are registered investment companies regulated under the Investment Company Act whose shares trade on an exchange at NAV - basinvestment companies regulated under the Investment Company Act whose shares trade on an exchange at NAV - basInvestment Company Act whose shares trade on an exchange at NAV - based prices.

A registered investment company regulated under the Investment Company Act whose shares trade on an exchange at NAV - basinvestment company regulated under the Investment Company Act whose shares trade on an exchange at NAV - based company regulated under the Investment Company Act whose shares trade on an exchange at NAV - basInvestment Company Act whose shares trade on an exchange at NAV - based Company Act whose shares trade on an exchange at NAV - based prices.

The Australian Securities and Investments Commission (ASIC) regulates financial advice, financial products and company laws.

ZSL is not an investment company regulated under the Investment Company Act of 1940 and is not afforded its prinvestment company regulated under the Investment Company Act of 1940 and is not afforded its protecompany regulated under the Investment Company Act of 1940 and is not afforded its prInvestment Company Act of 1940 and is not afforded its proteCompany Act of 1940 and is not afforded its protections.

In the U.S., most fund companies are registered and regulated by the Securities and Exchange Commission under the Investment Company Act of 1940.

Money market funds are regulated by Rule 2A - 7 of the 1940 Investment Company Act, and as a rule, redemptions have to be paid out within 7 days.

Money market funds are regulated primarily under the Investment Company Act of 1940 and the rules adopted under that Act, particularly Rule 2a - 7 under the Act.

And when you think about even more so what makes them similar to mutual funds is that the majority of ETFs are organized and regulated as investment companies under the Investment Company Acinvestment companies under the Investment Company AcInvestment Company Act of 1940.

These ETFs are not regulated under the Investment Company Act of 1940 and are not afforded its protections.

easyMarkets, which was previously known as easy - forex, is a brand of Easy Forex Trading, a company regulated by the Cyprus Securities and Exchange Commission (CySEC) and the Australian Securities and Investment Commission (ASIC).

That in part reflected the emergence in April, 1987 of court sanctioned, and Federal Reserve regulated, «Section 20» investment banking affiliates of bank holding companies.