News & Analysis as of

Mutual Funds Investment

Ropes & Gray LLP

Preparing for ETFs as a Share Class: Updated and Expanded as of June 11, 2025

Ropes & Gray LLP on

Introduction - On March 17, 2025, Ropes & Gray published a white paper describing the much-anticipated Share Class Relief 1 and outlining matters we believed Advisers and Boards may want to consider in connection with...more

ArentFox Schiff

What Will Tariff Increases and Uncertainty Mean for the Municipal Bond Market?

ArentFox Schiff on

Don’t be fooled by the 90-day pause. It looks like high tariffs will be here to stay and we are in the midst of an all-out trade war with China, including a minimum 145% tariff....more

Ary Rosenbaum - The Rosenbaum Law Firm P.C.

Vanguard cuts fees

Vanguard announced expense ratio reductions to 168 mutual fund and exchange-traded share classes across 87 funds. The reductions will save investors more than $350 million in 2025 alone, the largest annual expense ratio...more

Carlton Fields

SEC Action Builds Pressure for ETFs in Variable Contracts

Carlton Fields on

On October 31, 2024, the SEC censured a major wirehouse for selling mutual funds to customers when lower-priced exchange-traded fund (ETF) “clones” of those funds were available. The SEC found that when recommending the...more

Carlton Fields

Can Shareholders Rescind an Investment Company’s Contracts Based on 1940 Act Violations?

Carlton Fields on

Section 47(b) of the Investment Company Act of 1940 provides that contracts that violate or “whose performance involves, a violation of” the act are not enforceable by “either party.” ...more

Stikeman Elliott LLP

CIRO Proceeds with Phase 4 of its Rule Consolidation Project

Stikeman Elliott LLP on

The Canadian Investment Regulatory Organization (“CIRO”) has published for comment Phase 4 of its rule consolidation project (the “Rule Consolidation Project”). Phase 4 involves the adoption of rules relating to managing...more

Carlton Fields

Tontine Takeoff? Old Concept Gets New Wings

Carlton Fields on

“Tontines” are a very old form of investment, and there have been many variations. The basic idea is that the longest surviving investors in tontines will be credited with tontine assets attributable to investors who...more

Carlton Fields

Mutual Funds vs. Collective Investment Fund: Equal Investor Protection on the Horizon?

Carlton Fields on

For more than a year, SEC Chair Gary Gensler has, in some public forums, been mentioning concerns about gaps in the regulation of collective investment funds (CIFs), as compared to that of registered open-end investment...more

Carey Olsen

Cayman Islands investment funds

Carey Olsen on

Over the past 25 years, the Cayman Islands has become a pre-eminent jurisdiction for the formation of alternative investment funds, with around 13,000 regulated open-ended funds and 16,000 regulated closed-ended funds. The...more

Allen Barron, Inc.

The Tax Consequences of Offshore Mutual Funds for US Expats and Taxpayers

Allen Barron, Inc. on

What are the tax consequences of offshore mutual funds for US expats and taxpayers? US expatriates have faced a substantial number of challenges over the past several years as a result of FATCA. It can be hard to simply open...more

Allen Barron, Inc.

When is a US Taxpayer Required to Disclose Offshore Accounts on an FBAR and Form 8938

Allen Barron, Inc. on

When is a US Taxpayer required to disclose offshore accounts on an FBAR and IRS Form 8938? While many US taxpayers and expatriates have come to understand the requirements of the FinCEN Form 114 or FBAR, a surprising number...more

Stikeman Elliott LLP

CIRO Embarks on Phase 3 of its Rule Consolidation Project and Proposes Integrated Fee Model

Stikeman Elliott LLP on

The Canadian Investment Regulatory Organization (“CIRO”) recently published for comment proposals relating to Phase 3 of its rule consolidation project (the “Rule Consolidation Project”) as well as a new integrated fee model...more

King & Spalding

ELTIF 2 Chancen und Defizite

King & Spalding on

BaFin veröffentlicht einen FAQ zur überarbeiteten ELTIF-Verordnung - Am 1. Februar 2024 hat die Bundesanstalt für Finanzdienstleistungs­aufsicht (BaFin) ein FAQ zur am 10. Januar 2024 in Kraft getretenen, überarbeiteten...more

Conyers

Guide to Establishing Hedge Funds in the Cayman Islands

Conyers on

The Cayman Islands is a world leader in the establishment of offshore hedge funds. Its tax-neutral platform, stable economy, sophisticated banking sector, confidentiality and professional financial service industry are just...more

K&L Gates LLP

Stay on Target: FINRA Proposes Rules Permitting Presentation of Performance Projections and Targets

K&L Gates LLP on

The regulation of broker-dealer communications is delegated to the Financial Industry Regulatory Authority, Inc. (FINRA), while investment adviser advertisements are regulated directly by the US Securities and Exchange...more

Skadden, Arps, Slate, Meagher & Flom LLP

Investment Management Update - November 2023

...SEC Adopts Amendments to Fund Names Rule - On September 20, 2023, the U.S. Securities and Exchange Commission (SEC) adopted amendments to Rule 35d-1 under the Investment Company Act of 1940 (the Fund Names Rule) as well...more

Seward & Kissel LLP

SEC Settles Charges with Mutual Fund Adviser for ESG Related Violations

Seward & Kissel LLP on

Who may be interested: Registered Investment Companies, Investment Advisers. Quick Take: The SEC recently settled charges with an investment adviser relating to misstatements the Adviser made concerning its procedures...more

ArentFox Schiff

Self-Directed IRAs and the Prohibited Transaction Rules – Part 1

ArentFox Schiff on

Part 1: Permitted Investments and Compliance - The self-directed individual retirement account (IRA) is an increasingly popular option for an IRA account owner, especially those owners who have significant net worth and...more

Walkers

CIMA’s rules and statements of guidance – update 2023

Walkers on

The vast majority of Cayman Islands hedge funds, i.e. open-ended vehicles that pool capital and hold multiple investments, are regulated by the Cayman Islands Monetary Authority ("CIMA") under the Mutual Funds Act (the...more

McDermott Will & Schulte

Proposed Legislation Would Allow 403(B) Plans to Invest in Lower-cost Collective Investment Trusts

A new bill introduced in Congress would allow 403(b) plans maintained by tax-exempt organizations to make use of collective investment trust (CIT) investments—an alternative to mutual funds that may provide significant cost...more

Cadwalader, Wickersham & Taft LLP

Cinco Celebration May 2023 - One (Cayman Corporate Governance) Rule to Rule Them All ...

The growth in regulation and oversight of private equity and venture capital funds (“Private Funds”) in the Cayman Islands has again taken a step forward with the recent introduction by the Cayman Islands Monetary Authority...more

Cadwalader, Wickersham & Taft LLP

Indian Securities Regulator Consults on Changes to ESG Disclosure and Ratings Regulation

The Securities and Exchange Board of India (SEBI) launched a consultation paper (Consultation Paper) last month seeking public comment on three topics: (1) ESG disclosure; (2) ESG ratings; and (3) ESG investing by mutual...more

Ary Rosenbaum - The Rosenbaum Law Firm P.C.

Putnam adds ESG Target Date Funds to their lineup

With the new Department of Labor (DOL) rules on ESG funds, it should be no shock that mutual fund companies starting mutual fund offerings for 401(k) fund lineups. Putnam has launched the Putnam Sustainable Retirement Funds...more

Bennett Jones LLP

Ontario Court Refuses to Certify Class Proceeding Relating to Newly-Prohibited Conduct Without "Some Evidence of Illegality"

Bennett Jones LLP on

In Frayce v. BMO Investor Line Inc. et al, 2023 ONSC 16 [Frayce], the Ontario Superior of Justice refused to certify a class proceeding brought by aggrieved investors to address the controversial practice of "trailing...more

Bennett Jones LLP

Mutual Fund Dealers Association of Canada Announces Amalgamation with Investment Industry Regulatory Organization of Canada

Bennett Jones LLP on

On September 29, 2022, the members of the Mutual Fund Dealers Association of Canada (MFDA) and of the Investment Industry Regulatory Organization of Canada (IIROC) announced that they have approved the amalgamation of their...more

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