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  2. Taxation of private equity and hedge funds - Wikipedia

    en.wikipedia.org/wiki/Taxation_of_private_equity...

    Structure of a private equity or hedge fund, which shows the carried interest and management fee received by the fund's investment managers. The general partner is the financial entity used to control and manage the fund, while the limited partners are the individual investors who receive their return as capital interest.

  3. Direct participation program - Wikipedia

    en.wikipedia.org/wiki/Direct_Participation_Program

    The Investment Program Association is the U.S. trade association dedicated to the advancement of the asset class and the Real Estate Investment Association (www.reisa.org) provides education, networking and advocacy for members. DPPs typically use a much wider, intermediary-dominated distribution network than other alternative investment funds.

  4. Qualifying investor alternative investment fund - Wikipedia

    en.wikipedia.org/wiki/Qualifying_investor...

    Qualifying Investor Alternative Investment Fund or QIAIF is a Central Bank of Ireland regulatory classification [a] established in 2013 for Ireland's five tax-free legal structures for holding assets.

  5. Blocker corporation - Wikipedia

    en.wikipedia.org/wiki/Blocker_corporation

    The foreign and tax exempt investors can invest through the blocker corporation, and then they are no longer personally considered to be partners, as it is the domestic corporation that is the owner of equity in the fund. For tax exempt investors, their share of the blocker corporation is considered dividend income, and thus they are not ...

  6. Waterfall Asset Management - Wikipedia

    en.wikipedia.org/wiki/Waterfall_Asset_Management

    Waterfall moved away from a traditional hedge fund structure to become more like an asset management company. Apart from the hedge funds it managed, it also dealt in the separately managed account business as well as private equity. By offering a wider product offering, it was able to attract mandats from pension funds and retirement plans. [2]

  7. Securities and Exchange Board of India (Alternative ...

    en.wikipedia.org/wiki/Securities_and_Exchange...

    These include private equity funds and debt funds. [1] [2] Category III: Funds that make short-term investments and then sell, like hedge funds, come under this. [1] AIFs are usually marketed towards high net-worth persons. The minimum investment from one person is ₹10,000,000. The minimum corpus of the funds is ₹200,000,000. At any time ...

  8. Passive foreign investment company - Wikipedia

    en.wikipedia.org/wiki/Passive_foreign_investment...

    The provision was enacted as part of the Tax Reform Act of 1986 as a way of placing owners of offshore investment funds on a similar footing to owners of U.S. investment funds (regulated investment companies). [2] The original provisions applied for all foreign corporations meeting either an income or an asset test.

  9. Private equity - Wikipedia

    en.wikipedia.org/wiki/Private_equity

    Royalty fund: an investment that purchases a consistent revenue stream deriving from the payment of royalties. One growing subset of this category is the healthcare royalty fund, in which a private-equity fund manager purchases a royalty stream paid by a pharmaceutical company to a drug patent holder. The drug patent holder can be another ...