Individual retirement account (IRA) investments into hedge funds are increasing rapidly. Below are some common questions hedge fund managers have about potential investments by IRAs. Can an IRA invest in a hedge fund? Generally yes, however the IRA and the hedge fund must make sure to follow certain regulations which [...]
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Posts Tagged ‘ UBTI ’
7 October
Hedge Fund UBTI (unrelated business taxable income)
Hedge fund investors are always cognizant of the potential tax consequences of an investment into a hedge fund. One of the issues which a hedge fund manager should be aware of is the concept of unrelated business taxable income or UBTI. What is UBTI and why is it important? As [...]