Regulated Investment Companies

REGULATED INVESTMENT COMPANIES - FSI Tax Posts
Checkpoint Contents Federal Library Federal Editorial Materials Tax Advisors Planning System 22: REGULATED INVESTMENT COMPANIES: James N. Calvin, CPA ... View Document

Taxation For Regulated Investment Companies (RICs)
Great knowledge fully shared® PwC’s Professional Development Program eLearning Self-Study Register Now! To register online please visit our website by scanning the code below or ... Return Doc

Changes To Regulated Investment Company Provisions
Treated as Qualifying Income of Regulated Investment Companies Introduction. An investment company which elects to be taxed as a RIC for Federal income tax purposes must, among other requirements, derive at least 90% of its gross income from divi- ... Get Doc

Regulation Of Investment Advisers
1 Regulation of Investment Advisers by the U.S. Securities and Exchange Commission * I. Introduction. Money managers, investment consultants, and financial planners are regulated in the ... Read Content

Online Payment Trends Push ECommerce - Industry Outlook
Online Payment Trends Push eCommerce - Industry Outlook ... Read News

TSB-M-08(2)C, Combined Reporting For General Business ...
TSB-M-08(2)C Corporation Tax March 3, 2008 Combined Reporting for General Business Corporations (including Real Estate Investment Trusts and Regulated Investment Companies) and Insurance Corporations This memorandum supersedes and replaces TSB-M-07(6)C, ... Content Retrieval

TPG Specialty Lending, Inc. Schedules Earnings Release And Conference Call To Discuss Its Second Quarter 2015 ...
TPG Specialty Lending, Inc. announced today that it will release its second quarter 2015 earnings on Tuesday, August 4, 2015, after the market closes. TSL invites all interested persons to its webcast / conference call on Wednesday, August 5, 2015 at 8:00 a.m. ... Read News

New York State Department Of Taxation And Finance Taxpayer ...
Taxation of Dividends Paid by Regulated Investment Companies Sections 612(c) (1) of the New York State Tax Law and 11-1712(c) (1) of the Administrative Code of the City of New York permit a shareholder of a regulated investment company, that invests in ... Access This Document

The Regulated Investment Company Modernization Act Of 2010 (H ...
H.R.4337—2 Sec. 402. Deferral of certain gains and losses of regulated investment companies for excise tax purposes. Sec. 403. Distributed amount for excise tax purposes determined on basis of taxes ... Return Document

Taxation For Regulated Investment Companies (RICs)
Designed to be delivered through e-learn self-study, this highly interactive course introduces you to tax issues relevant to mutual funds or Regulated Investment Companies (RIC). ... Doc Retrieval

ALI-ABA Course Of Study I. Election Of Regulated Investment ...
1 ALI-ABA Course of Study 2003 Investment Company Regulation and Compliance SUBCHAPTER M - REGULATED INVESTMENT COMPANIES Lawrence A. Friend, CPA ... Access Doc

What Is The Difference Between Regulated And Unregulated ...
New Direction Wealth Management ... View Video

FREQUENTLY ASKED QUESTIONS ABOUT BUSINESS DEVELOPMENT COMPANIES
Business development companies ( BDCs) are special investment vehicles designed to facilitate capital treatment by qualifying as regulated investment companies (RICs) under Subchapter M of the Internal Revenue Code of 1986, as amended. ... Read Document

Business Development Company - Wikipedia, The Free Encyclopedia
A Business Development Company ("BDC") is a form of unregisted closed-end investment company in the United States that invests in small and mid-sized businesses. ... Read Article

2013 Form 1120-RIC - Internal Revenue Service
Form 1120-RIC Department of the Treasury Internal Revenue Service U.S. Income Tax Return for Regulated Investment Companies For calendar year 2013 or tax year beginning , 2013, and ending , 20 ... Access Full Source

Regulated Investment Company Modernization Act Of 2009
Savings provision for failures of regulated investment companies to satisfy gross asset test. In addition to the gross income test mentioned above, a RIC must also satisfy certain asset diversification tests. Similar requirements apply to real estate investment ... Read Full Source

Excise Tax In A Modernized RIC World - Cohen Fund
Changes to Funds Subject to Section 4982 4982(f) Exception for Certain Regulated Investment Companies.—This section shall not apply to any regulated investment company for any calendar year if at all times ... Retrieve Here

Investment Company Act Of 1940 - Wikipedia, The Free Encyclopedia
The Investment Company Act of 1940 is an act of Congress. It was passed as a United States Public Law (Pub.L. 76–768) on August 22, 1940, and is codified at 15 U.S.C. §§ 80a-1 – 80a-64. Along with the Securities Exchange Act of 1934 and Investment Advisers Act of 1940, and extensive rules ... Read Article

Medical Marijuana Entrepreneur Announces Research, Labor Agreements
Glenville As the high-stakes competition to win one of five coveted licenses to run a medical marijuana operation in New York gets down to the wire, an organization that proposes to grow and extract the drug in Glenville shared news on Tuesday that appeared designed to raise its local profile. Fiorello Pharmaceuticals announced that, if selected as a medical marijuana operator, it would ... Read News

Regulated Investment Company Calculation Worksheet
Regulated Investment Company Calculation Worksheet For companies defined by Federal Internal Revenue Code Sect.851 Total Gross assets as of January 1 (Must be the same as 12/31 the previous year) _____ ... Access Doc

Regulated Investment Companies - Uncle Fed
Regulated investment companies 424.1 Bearer stock certificates issued. A cor-poration that issues any shares of its stock in the form of bearer stock certificates will not qualify as a regulated investment company taxable under section 852(b). §1.851–1, 1.852–1, 1.852-6. ... Access This Document

December 23, 2009 Real Estate Investment Trusts And Regulated ...
-2- Real Estate Investment Trusts and Regulated Investment Companies December 23, 2009 While the gross income of a shareholder does not generally include distributions of additional shares ... Visit Document

Regulated Investment Companies - JSTOR
REGULATED INVESTMENT COMPANIES 1287 Distributions of Stock and Stock Rights In Private Letter Rulings 9451060 (Sept. 27, 1994), 9450015, 9450017, ... Fetch Doc

An Introduction To Capital Structure (Why It Matters)
Capital Structure - What It Is and Why It Matters. The term capital structure refers to the percentage of capital (money) at work in a business by type. ... Read Article

SBIC - What Is A Small Business Investment Company
Definition: A Small Business Investment Company (SBIC) is a private lending company which is licensed and regulated by the Small Business Administration (SBA). ... Read Article

Congress Modernizes The Taxation Of Regulated Investment ...
Regulated investment companies under the Code can be either open-end companies (mutual funds) or closed-end companies. The incoming chair of the House Ways and Means Committee, Rep. Dave Camp (R-Mich.), strongly supports the complete legislative overhaul of federal tax code provisions ... Read Here

Investment Management Regulation
Investment Management Regulation • Regulated over 8,000 mutual funds with assets of $7 trillion 16 rules designed to improve disclosure to investors and strengthen and modernize the regulation of investment companies and investment advisers. ... Read More