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  2. Fair Fund - Wikipedia

    en.wikipedia.org/wiki/Fair_Fund

    Fair Funds were established by the Sarbanes–Oxley Act of 2002 (SOX), specifically 15 U.S.C. § 7246(a) (the "Fair Fund Provision"). [1]Prior to Sarbanes–Oxley, civil penalties obtained by the SEC based on actions under the securities laws were paid to the United States Treasury, and were not distributed by the SEC to investors who were injured by the securities fraud. [2]

  3. Internal Revenue Code section 355 - Wikipedia

    en.wikipedia.org/wiki/Internal_Revenue_Code...

    Section 355 of the Internal Revenue Code (IRC § 355) allows a corporation to make a tax-free distribution to its shareholders of stock and securities in one or more controlled subsidiaries. If a set of statutory and judicial requirements are met, neither the distributing corporation nor its shareholders recognize gain or loss on the distribution.

  4. United States securities regulation - Wikipedia

    en.wikipedia.org/wiki/United_States_Securities...

    The Securities Act of 1933 regulates the distribution of securities to public investors by creating registration and liability provisions to protect investors. With only a few exemptions, every security offering is required to be registered with the SEC by filing a registration statement that includes issuer history, business competition and material risks, litigation information, previous ...

  5. List of major SEC enforcement actions (2009–2012) - Wikipedia

    en.wikipedia.org/wiki/List_of_major_SEC...

    In June 2012, the SEC charged investment management company OppenheimerFunds and its sales and distribution arm with making misleading statements about two of its mutual funds struggling in the midst of the financial crisis, including the fund's practice of assuming substantial leverage in using derivative instruments. [89]

  6. US appeals court voids SEC private equity, hedge fund ... - AOL

    www.aol.com/news/us-appeals-court-overturns-sec...

    Private funds' assets under management swelled to $26.6 trillion in 2022 from $9.8 trillion a decade earlier, as the number of private funds more than tripled to about 101,000, according to the ...

  7. Distribution of the FairTax burden - Wikipedia

    en.wikipedia.org/wiki/Distribution_of_the...

    The Fair Tax Act (H.R. 25/S. 18) is a bill in the United States Congress for changing tax laws to replace the Internal Revenue Service (IRS) and all federal income taxes (including Alternative Minimum Tax), payroll taxes (including Social Security and Medicare taxes), corporate taxes, capital gains taxes, gift taxes, and estate taxes with a national retail sales tax, to be levied once at the ...

  8. Supreme Court makes it harder for SEC to punish fund managers ...

    www.aol.com/news/supreme-court-makes-harder-sec...

    The SEC brought an administrative claim against Jarkesy and his Patriot28 fund, and after more than six years of review, he was ordered to pay a civil penalty of $300,000 and to "disgorge ...

  9. How are mutual funds taxed? 4 ways to minimize your tax bill

    www.aol.com/finance/mutual-funds-taxed-4-ways...

    Capital gains: The fund manager may sell securities in the fund for a profit, triggering a capital gains tax. The tax impact will depend on how long the fund held the shares that were sold.