News & Analysis as of

Cayman Islands Investment Funds

Cadwalader, Wickersham & Taft LLP

Summer NAVigation, July 2025 - No Date, No Problem: Cayman Court Affirms Pre-Signed Share Transfer

As the NAV and Hybrid worlds continue to grow, the granting of security over shares in Cayman companies is becoming a more common feature of deals. One of the most frequent questions we hear from deal teams is why Cayman...more

Walkers

Overview of the Cayman Islands Economic Substance requirements

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Each entity incorporated, established or registered in the Cayman Islands must file an annual economic substance notification with the Tax Information Authority (the "TIA"). A "relevant entity" conducting "relevant...more

Carey Olsen

Starting up a hedge fund in Hong Kong? Should I use a Hong Kong, BVI, or Cayman Islands structure?

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Hong Kong’s status as an open jurisdiction offers hedge fund managers unparalleled flexibility to choose the domicile of their fund structure, free from restrictive local mandates. This allows managers to align their fund’s...more

Carey Olsen

Power players: investment funds 2025 - distinguished advisers

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In today’s increasingly unpredictable global environment, the outlook for investment funds and their managers – particularly in the US – remains uncertain. Recent tariff measures introduced by the US government, along with...more

Conyers

Conyers Investment Funds Report | Q1 2025

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This inaugural edition of the Conyers Investment Funds Report presents a variety of updates and insights relevant to the investment funds space in the Cayman Islands, British Virgin Islands, and Bermuda. The report provides...more

Conyers

Understanding Outsourcing Obligations for Cayman Islands Funds

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It has been two years since the Cayman Islands Monetary Authority (CIMA) introduced its Rule on Corporate Governance for Regulated Entities (the “Corporate Governance Rule”), and a year and a half since it came into force....more

Conyers

Holt the Press! Developments in SPC Restructuring

Conyers on

Appointment of Restructuring Officers - In late 2023, in the case of Holt Fund SPC, the Grand Court ordered the first appointment of Restructuring Officers over particular segregated portfolios of a segregated portfolio...more

Carey Olsen

Why the Cayman Islands continues to be a popular jurisdiction for offshore funds

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Over the past 25 years, the Cayman Islands have established themselves as a leading jurisdiction for alternative investment funds, with nearly 13,000 regulated open-ended funds and over 17,000 regulated closed-ended funds. As...more

Carey Olsen

Doing business in the Cayman Islands guide (Legal 500)

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The Cayman Islands is a common law jurisdiction, which is based on the English model. It comprises statute law and binding case precedents. English and British Commonwealth case authorities are generally persuasive, but not...more

Conyers

ReConnect Recap: Key Takeaways from the 2025 Conference

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If last year’s first ReConnect conference embodied a successful proof of concept, the second iteration has not only maintained momentum, but leveraged last year’s foundation to propel towards greater success. The total number...more

Carey Olsen

Cayman Islands investment funds - Spring 2025 update

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Our investment funds team outline the latest developments within the investment funds market in the Cayman Islands, including the further changes to the Beneficial Ownership Regime, recent regulatory publications, CIMA annual...more

Conyers

Attention! Know the Regulatory Obligations of Your Cayman Closed-Ended Fund (UPDATED)

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The Cayman Islands is a pre-eminent offshore funds jurisdiction. In fact, with just over 30,000 registered funds as at 30 March 2025, over 17,000 of which are closed-ended funds, Cayman accounts for around 68% of funds set up...more

Walkers

Update on the beneficial ownership reporting regime in the Cayman Islands - ongoing obligations and developments

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Entities have ongoing obligations to keep beneficial ownership information up to date. Legislative developments have clarified what information needs to be reported for trusts and deemed beneficial owners....more

Conyers

Listing Investment Funds on the Cayman Islands Stock Exchange

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The Cayman Islands Stock Exchange (CSX) facilitates the trading of diverse securities, including investment funds (both open-ended and closed-ended), corporate and retail debt, eurobonds, equities (domestic and...more

Jones Day

U.S. Bankruptcy Court Directs Turnover of Chapter 15 Debtor's Assets for Administration in Foreign Bankruptcy Proceeding

Jones Day on

Nearing its 20th anniversary, chapter 15 of the Bankruptcy Code is an invaluable framework for coordinating cross-border bankruptcy cases involving foreign debtors that have assets located in the United States. It includes a...more

Carey Olsen

Cayman Islands investment funds - Updated 3.13.25

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Over the past 25 years, the Cayman Islands has become a pre-eminent jurisdiction for the formation of alternative investment funds, with nearly 13,000 regulated open-ended funds and over 17,000 regulated closed-ended funds....more

Conyers

10 Things You Need To Know About… Using a Cayman Islands SPV to Structure a CLO Transaction

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Special purpose vehicles (SPVs) are commonly employed as a structuring tool in many cross-border and structured finance transactions, and collateralised loan obligation (CLO) transactions are no exception. The Cayman Islands...more

Conyers

Insurance and Asset Managers in the Cayman Islands: A Perfect Marriage?

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The significant growth in life & annuity reinsurance in the Cayman Islands has showed no signs of slowing in the past few years and a material ingredient of this growth is Cayman reinsurers sponsored by large private equity /...more

Conyers

Seminar on Corporate Governance & Risk Management for Cayman Islands Directors: Key Takeaways

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The Financial Services Institute in collaboration with Conyers, Grant Thornton and the Cayman Islands Monetary Authority (CIMA) hosted a comprehensive and in-depth seminar on “Corporate Governance & Risk Management for Cayman...more

Conyers

Top 5 Hong Kong Publications of 2024

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In Hong Kong, our most popular thought leadership provided clients with vital information on Cayman Islands investment funds, accompanying questions of corporate governance, and the key advantages of Cayman companies for...more

Carey Olsen

GLI Cayman Islands blockchain and cryptocurrency regulation 2025, seventh edition

Carey Olsen on

Regulatory clarity in the digital assets and crypto space continues to be a moving target. Yet, the interest among policymakers and regulators worldwide has never been more pronounced. In the United States, 2024 was a pivotal...more

Conyers

Top 5 Cayman Islands Publications of 2024

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While there was lots to read about from a Cayman Islands perspective this past year, our most popular articles came from our Regulatory & Risk Advisory, Corporate, Insurance, and Litigation & Restructuring and practices....more

Conyers

Segregated Portfolio Companies: Cayman Courts Upholding the Segregated Principle

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A Segregated Portfolio Company (SPC) provides for the protection of the assets held under one portfolio by ring-fencing them from the liabilities of other portfolios in the same company. SPCs were introduced in the Cayman...more

Conyers

Segregated Portfolio Companies

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Cayman Islands law permits the registration of segregated portfolio companies (“SPC”). An SPC is a single company which segregates its assets and liabilities amongst various “portfolios”. Benefits in adopting the SPC...more

Conyers

Annual Board Meeting and Other Corporate Governance Requirements for Funds

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As we approach year-end, we remind all Cayman Islands investment funds registered with the Cayman Islands Monetary Authority (CIMA) of CIMA’s Rule on Corporate Governance for Regulated Entities and the Rule and Statement of...more

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