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Kilpatrick Townsend & Stockton LLP | USA | 2 Nov 2011

Final investment advice regulations

On October 25, 2011, the United States Department of Labor (DOL) issued (for the second, and hopefully, the last time) final regulations regarding the provision of investment advice to participants and beneficiaries in participant-directed individual account plans and individual retirement plans (the Final Regulations), which provide relief for investment advice arrangements that meet the qualifications of either (i) a “fee-leveling arrangement” where the compensation of the adviser does not depend on the investment decisions of the participant or beneficiary, or (ii) a computer modeling program that is certified to be objective.


Kilpatrick Townsend & Stockton LLP | USA | 12 Aug 2009

IRS extends deadline for FBAR reporting requirements for hedge funds, private equity funds and similar commingled investments

On August 7, 2009, the IRS announced an extension of the deadline for the Report of Foreign Bank and Financial Accounts (“FBAR”) until June 30, 2010 for (1) U.S. persons with signature authority over, but with no financial interest in, a foreign financial account; and (2) for U.S. persons with a financial interest in a foreign commingled fund.

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