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ISSB Sustainability Reporting Standards and Certain Jurisdictional Observations

On June 26, 2023, the International Sustainability Standards Board (“ISSB”), an organization established by the IFRS Foundation to develop sustainability standards, issued two sustainability reporting standards — IFRS S1...more

SEC Releases Examination Priorities for 2024

On October 16, 2023, the Securities and Exchange Commission’s (the “SEC”) Division of Examinations (the “Division”) published its examination priorities for the upcoming year. The Division published the priorities earlier...more

Investment Fund Manager Update on Self-Employment Limited Partner Exception: Tax Court Holds that Limited Partners May Be Subject...

On November 28, 2023, the Tax Court held that limited partners in state law limited partnerships cannot automatically rely on Section 1402(a)(13) of the Self-Employment Contributions Act (“SECA”) to exclude their distributive...more

Newly Formed Reporting Entities in 2024 Will Have 90 Days to Report Beneficial Ownership Information

On November 29, 2023, the Financial Crimes Enforcement Network (“FinCEN”) issued a final rule (the “Amendment”) to amend the Beneficial Ownership Information Reporting Requirements (the “Reporting Rule”) to give entities...more

SEC Charges Five RIAs with Violations of Custody Rule

On September 5, 2023, the SEC announced it had charged five SEC registered investment advisers (“RIAs”) with violating the Investment Advisers Act of 1940, as amended, including Rule 206(4)-2 thereunder (known as the “Custody...more

SEC Adopts Final Rules on Private Fund Adviser Reforms

On August 23, 2023, the U.S. Securities and Exchange Commission (the “SEC”) adopted highly anticipated new rules and amendments (the “Final Rules”) under the Investment Advisers Act of 1940 (the “Advisers Act”) in an effort...more

ESRS vs. ISSB Standards - a Comparative Approach

On July 31, 2023, the European Commission adopted the first set of European Sustainability Reporting Standards (“ESRS”), which, as indicated by the name, are common standards that will be mandated for use by in-scope European...more

SEC Charges RIA with Violations of Amended Marketing Rule

On August 21, 2023, the SEC announced that it had charged a registered investment adviser (the “RIA”) with violations of the Investment Advisers Act of 1940[1], including the recently amended Rule 206(4)-1 thereunder (known...more

Second Risk Alert on Marketing Rule Compliance

On June 8, 2023, the Division of Examinations (the “Division”) of the U.S. Securities and Exchange Commission (“SEC”) issued its second Risk Alert (the “2023 Risk Alert”) on the amended Rule 206(4)-1 (the “Marketing Rule”)...more

New Form N-PX Reporting - A Practical Guide for Form 13F Filing Managers

Institutional investment managers that file Form 13F (each, an “Institutional Manager”) under the Securities Exchange Act of 1934, as amended (the “Exchange Act”), will be required to file their first Form N-PX as soon as...more

SEC Proposes Rule on Use of Predictive Data Analytics by Investment Advisers

On July 26, 2023, the SEC proposed new rules that would require broker-dealers and SEC-registered investment advisers (“RIAs”) to take certain steps to identify and address potential conflicts of interest associated with...more

Tannenbaum Helpern ESG Advisor: New ISSB Global Sustainability Standards – A Q&A Guide to Private Fund Advisers

Sustainability factors have become an increasingly important element in investment decision-making. While certain portfolio companies of private funds and some private fund advisers themselves are already providing...more

SEC Adopts Amendments to Form PF

On May 3, 2023, the SEC adopted amendments to Form PF, the confidential reporting form filed by certain SEC-registered investment advisers. The amendments are an effort to improve the ability of the Financial Stability...more

SEC’s Recent Enforcement Sweeps Targeting Off-Channel Communications of Fund Advisers

In this time of continuing digital transformation, the use of smartphones and messaging apps, such as WhatsApp, Signal, iMessage, Facebook Messenger, WeChat, and Telegram, has become increasingly popular in business practice....more

How the SEC’s Proposed New Safeguarding Rule May Impact Private Fund Advisers

On February 15, 2023, the U.S. Securities and Exchange Commission (“SEC”) issued a proposed rule (the “Proposal”) under the Investment Advisers Act of 1940 (the “Advisers Act”), which would (i) amend certain provisions of the...more

SEC Releases Examination Priorities for 2023

On February 7, 2023, the Securities and Exchange Commission’s (the “SEC”) Division of Examinations (the “Division”) published its examination priorities for the upcoming year. The published priorities reflect the Division’s...more

SEC Division of Investment Management Staff Releases Updated FAQ Regarding Marketing Rule Compliance

On January 11, 2023, the staff of the SEC’s Division of Investment Management (the “Division Staff”) updated its list of frequently asked questions (“FAQs”) related to amended Rule 206(4)-1 (the “Marketing Rule”) under the...more

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