In United States tax law, a section 475(f) fund is a hedge fund that elects to mark to market all its unrealized gains and losses, as allowed by the provisions of section 475(f) of the Internal Revenue Code. This can lead to a much faster recognition of gain, but also lessens the tax fees due to the high cost of performing the appropriate analysis for a non-475 fund.
A 130–30 fund or a ratio up to 150/50 is a type of collective investment vehicle, often a type of specialty mutual fund, but which allows the fund manager simultaneously to hold both long and short positions on different equities in the fund. Traditionally, mutual funds were long-only investments. 130–30 funds are a fast-growing segment of the financial industry; they should be available both as traditional mutual funds, and as exchange-traded funds (ETFs). While this type of investment has existed for a while in the hedge fund industry, its availability for retail investors is relatively new.
A 130–30 fund is considered a long-short equity fund, meaning it goes both long and short at the same time. The "130" portion stands for 130% exposure to its long portfolio and the "30" portion stands for 30% exposure to its short portfolio. The structure usually ranges from 120–20 up to 150–50 with 130–30 being the most popular and is limited to 150/50 because of Reg T limiting the short side to 50%.
In exchange, those parties are demanding an amnesty for more than 1,000Catalan politicians and activists for their involvement in an attempt to separate the region from Spain that came to a head in 2017.WHO ARE ERC AND JUNTS? ... Granting concessions on funding and power devolution should be feasible.
Indian authorities are exploiting the recommendations of a global terrorism financing and money laundering watchdog to target civil society groups and activists and deliberately hinder their work, said Amnesty International in a new briefing released today ... Aakar Patel, chair of the board at Amnesty International India.
That sets up a “potentially catastrophic” failure by nations that account for 80 percent of global power sector emissions, Amnesty International warned Thursday ... Amnesty International has urged the developed world to “deliver, and substantially increase,” that funding, warning of the “potentially catastrophic” consequences of inaction at the G20.
Amnesty International said the meetings to be held on 4-8 September must push for adequate funding for climate change adaptation, effective remedies for loss and damage, a just energy transition away from fossil fuels, and solutions to address climate-induced migration.
Amnesty International (funded by George Soros) has relentlessly been campaigning to smear Hungary’s conservative government, alleging that it is homophobic, promotes hate speeches, is the most corrupt, and human rights and the rule of law are in danger in the country.
Amnesty International calls on the Kuwaiti government to end its systematic and widespread discrimination against the Bidun.” ... Five families interviewed by Amnesty International said at least one member of their family had not received an education because of a lack of funds or identity documents.
SFAX, TUNISIA ... BACKGROUND ... “There’s no doubt about it ... Amnesty International accused the EU in response of “focusing their policies and funding on containment and on outsourcing of border control rather than ensuring safe and legal routes,” making the bloc “complicit in the suffering” of migrants ....
In a note posted on the Ethereum (ETH) blockchain explorer Etherscan, Curve says that it is now offering a $1.85 million bounty to anyone who would provide information identifying the exploiter following the lapse of an amnesty period ... If the exploiter chooses to return the funds in full, we will not pursue this further.
Amnesty International has documented a range of violations during the interrogations at security agencies that are meant to harass and intimidate individuals ... Amnesty International has found that the military courts in Lebanon are not independent or impartial, and they violate people’s fair trial and due process rights.
But an analysis of campaign finance data shows that as both sides lambast out-of-state interests, they are largely funded by such donors ... Four things to watch as Baylor football workouts begin WacoMunicipal Court to offer 3-week amnesty period on unpaid tickets.