Author: Jeremiah Baba Pagano

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Annual Reviews & Risk Assessments | Investment Adviser Regulatory Counsel (SEC & State) | Investment Advisers | Legal Risk Management Tips | Private Fund Counsel | Regulatory Compliance

Requirements Under SEC Rules and Regulations for the Auditors of Private Funds

October 31, 2023 by

Private funds, which include hedge funds, private equity firms, and other investment entities, operate within a complex regulatory framework in the United States. The U.S. Securities and Exchange Commission (“SEC”) is the primary overseer, with rules drawn from legislation such as the Investment Company Act of 1940. This article sheds light on the stringent requirements that the SEC imposes on the auditors of private funds to ensure accuracy, fairness, and transparency in the financial markets.… Read More

jeremiah baba pagano
IA Marketing Rule Counsel | Investment Adviser Regulatory Counsel (SEC & State) | Investment Advisers | Legal Risk Management Tips

Tax Considerations of Selling and Buying a Business: An Overview of Section 338(h)(10) Elections

May 30, 2023 by

When selling or acquiring a business there are numerous tax considerations that should not be ignored. The tax consequences of a sale or acquisition can have a significant impact on the value of the transaction. One tax planning strategy that is often used in an acquisition is the Section 338(h)(10) election, which can have both benefits and drawbacks that you should consider depending on the specific circumstances of the transaction.… Read More

Jeremiah Baba Pagano, Esq. LLM
IA Marketing Rule Counsel | Investment Adviser Regulatory Counsel (SEC & State) | Investment Advisers | Legal Risk Management Tips

Leveraging 2022 Risk Alerts to Plan for Business Growth in 2023

January 30, 2023 by

As we and the rest of the industry awaits the U.S. Securities and Exchange Commission’s (“SEC”) annual examination priorities in the first quarter of 2023, firms contemplate the transformations and evolution of their business strategies for 2023 –asking “What do we need to be thinking about?” and “What needs to change?”.
Throughout 2022 the SEC’s Division of Examinations (“EXAMS”) routinely provided guidance and insight to important areas through their issued Risk Alerts.… Read More

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