News & Analysis as of

Fair Valuation Mutual Funds

Morrison & Foerster LLP

SEC Division of Examinations’ 2023 Exam Priorities – A Continued Focus on Private Funds, Regulation Best Interest, ESG, and Crypto

On February 7, 2023, the Securities and Exchange Commission’s (SEC) Division of Examinations (EXAMs) announced its 2023 Examination Priorities (the “Priorities”), which highlight areas it expects to target in 2023...more

K&L Gates LLP

Mutual Fund Pricing and Fair Valuation: 2019 Washington D.C. Investment Management Conference

K&L Gates LLP on

INTRODUCTION - - Valuation procedures are important - Improper valuation can harm the fund and individual shareholders who are purchasing or redeeming fund shares, can also impact fee and performance calculations, and have...more

Morrison & Foerster LLP

SEC Slaps Fund Directors for Violating Fair Value Responsibilities

On June 13, 2013, without admitting or denying the allegations, eight former directors of five mutual funds agreed to settle SEC charges that they failed to satisfy their fair valuation responsibilities under federal...more

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