Seward & Kissel is reminding its clients about the recent January 2, 2025 compliance date for new Rule 13f-2 (the “New Rule”) under the Securities Exchange Act of 1934 (the “Exchange Act”), as well as related reporting on...more
1/20/2025
/ Capital Markets ,
Disclosure Requirements ,
Financial Services Industry ,
Form 13F ,
Institutional Investors ,
Investment ,
Investors ,
Reporting Requirements ,
Securities and Exchange Commission (SEC) ,
Securities Exchange Act of 1934 ,
Securities Regulation
Last week, the Internal Revenue Service (“IRS”) proposed regulations (the “Proposed Regulations”) to treat certain basket contracts as listed transactions. Basket contracts were previously identified as transactions of...more
The Securities and Exchange Commission (the “SEC”) recently adopted amendments1 to Rule 35d-1 under the Investment Company Act of 1940, the fund “Names Rule” (“Amendments”). In the Release, the SEC noted that the Amendments...more
11/7/2023
/ Compliance ,
Derivatives ,
Disclosure Requirements ,
Environmental Social & Governance (ESG) ,
Form N-PORT ,
Investment Company Act of 1940 ,
Investment Funds ,
New Amendments ,
Notice Requirements ,
Recordkeeping Requirements ,
Securities and Exchange Commission (SEC)
This Memorandum is intended to remind you of certain U.S. annual requirements that may be applicable to your business and is divided into five sections. All investment advisers (whether or not registered with the Securities...more
1/5/2023
/ Audits ,
Blue Sky Laws ,
Commodity Trading Advisors (CTAs) ,
Disclosure Requirements ,
Eligibility ,
Employee Retirement Income Security Act (ERISA) ,
Environmental Social & Governance (ESG) ,
Filing Deadlines ,
Financial Industry Regulatory Authority (FINRA) ,
IARD ,
Investment ,
Investment Adviser ,
Investment Advisers Act of 1940 ,
Investment Management ,
Personal Information ,
Policies and Procedures ,
Private Offerings ,
Securities and Exchange Commission (SEC) ,
Securities Exchange Act of 1934
The Securities and Exchange Commission (SEC) recently adopted rule and form amendments (Amendments) under the Investment Company Act of 1940 to enhance the information that mutual funds, exchange-traded funds, and other...more
12/1/2022
/ Compliance ,
Disclosure Requirements ,
EDGAR ,
Golden Parachutes ,
Institutional Investment ,
Investment Advisers Act of 1940 ,
New Rules ,
Proxy Voting ,
Securities and Exchange Commission (SEC) ,
Securities Exchange Act ,
Transparency
The Securities and Exchange Commission (SEC) recently adopted substantial amendments to shareholder reports used by investment companies, including mutual funds and exchange-traded funds (ETFs) (collectively, funds)...more
11/18/2022
/ Advertising ,
Disclosure Requirements ,
ETFs ,
Financial Industry Regulatory Authority (FINRA) ,
Form N-1A ,
Investment Companies ,
Investment Company Act of 1940 ,
Proposed Amendments ,
Proposed Rules ,
Securities Act of 1933 ,
Securities and Exchange Commission (SEC) ,
Shareholders
In June 2019, the Institutional Limited Partners Association (“ILPA”) released the third edition of its private equity industry best practices principles fostering transparency, governance and alignment of interests for...more
9/8/2022
/ Best Practices ,
Coronavirus/COVID-19 ,
Disclosure Requirements ,
Environmental Social & Governance (ESG) ,
Governance Standards ,
Institutional Limited Partners Association (ILPA) ,
Investment ,
Investors ,
LPAC ,
Private Equity ,
Private Equity Funds ,
Special Purpose Vehicles ,
Transparency
On May 25, 2022, the SEC proposed amendments to Rule 35d-1, the fund “Names Rule,” (Names Rule Amendments) and, separately, proposed amendments to several rules and forms that would require additional disclosure for funds and...more
6/16/2022
/ Climate Change ,
Corporate Social Responsibility ,
Disclosure Requirements ,
Environmental Social & Governance (ESG) ,
Financial Services Industry ,
Greenhouse Gas Emissions ,
Investment ,
Investment Funds ,
Proposed Amendments ,
Publicly-Traded Companies ,
Registered Investment Companies (RICs) ,
Regulatory Agenda ,
Regulatory Reform ,
Securities and Exchange Commission (SEC) ,
Securities Regulation