Archive for May 28, 2011

Dodd-Frank Act: Proposed Amendments to Investment Advisers Act

On November 19, 2010, the SEC proposed new rules and amendments to the Investment Advisors Act of 1940 to implement Title IV of the Dodd-Frank Wall Street Reform Act.

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Form ADV will be amended for a one-time transition filing for SEC registered adviser at July 21, 2011.  You must file an amendment no later than August 20, 2011, adhering to the proposed registration amendments. 

If you are no longer eligible for SEC registration, complete Form ADV-W no later than October 19, 2011.

However, the proposal allows advisers to remain registered with states, whose assets under management (“AUM”) are greater than $30 million, but less than $100 million, and have not registered with the SEC from January 1, 2011 until October 19, 2011, provided that they are subject to state examination.

New rule 204-4 would require exempt reporting advisers to file reports electronically on Form ADV using the same process as registered advisers.   The exempt advisers as proposed by new section 203(l) are advisers solely to venture capital funds and private funds in the United States with AUM of less than $150 million.

The SEC also proposed amendments to three of the exemptions from prohibition from SEC registration.  First, nationally recognized statistical rating organizations would be prohibited from registration.  Second, pension consultants with plan assets of less than $200 million are prohibited from SEC registration.  The $50 million threshold was increased because Congress increased the SEC registration AUM threshold from $25 million to $100 million.   Third, the multi-state exemption from registration prohibition was reduced from less than 30 states, to more than 15 states for mid-size advisers (AUM between $25 and $100 million).

The SEC proposed to change the calculations of regulatory AUM to include those securities portfolios for which advisers provide continuous and regular supervisory or management services.  An account is a securities portfolio account if at least 50% of the total value of the account consists of securities.  For purposes of this 50% test, securities include:

  • Bank deposits, certificates of deposit, bankers acceptances, and similar bank instruments;
  • Adviser family or proprietary accounts;
  • Accounts which are charged no compensation for services;
  • Accounts of clients who are not United States persons;
  • All assets of private funds, including uncalled capital contribution commitments.

Item 7.B and Section 7.B of Schedule D is proposed for exempt reporting private funds advisers to report pooled investment vehicles regardless of whether they are organized as limited partnerships.

Finally, the SEC proposed to amend form ADV to include new information about employees, and more information about clients and advisory activities.

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CFA Institute Guidance on Alternative Investment Strategies

Hedging Bets with Better Disclosure

CFA Institute releases eagerly anticipated guidance for alternative investment strategies

As hedge funds look for a marketing foothold in the insti­tutional marketplace, many firms are increasingly looking to the Global Investment Performance Standards (GIPS®) for a competitive edge.

Since their introduction in 1999, the GIPS standards have been recognized as industry best practice for the cal­culation and reporting of investment performance, allow­ing investors to make “apples-to-apples” comparisons of investment performance and performance presentations across different countries. Currently, 32 country sponsors contribute to the development and promotion of the GIPS standards.

To ensure that the GIPS standards remain current in an ever-evolving investment marketplace, there is a peri­odic review of the existing provisions and guidance. New guidance is created in the form of guidance statements and Q&As. CFA Institute is working to provide guidance on how to apply the GIPS standards to hedge funds and alter­native investment strategies and, to that end, is seeking public comment on the recently released Guidance State – ment on Alternative Investment Strategies and Structures.

As investors demand greater transparency from hedge funds managers, GIPS compliance has become a competi­tive necessity for these firms. Indeed, both the U.K. Hedge Fund Working Group and U.S. President’s Working Group on Financial Markets recommend that investors require hedge fund and funds-of-funds man­agers to comply with the GIPS standards.

Beth Kaiser, CFA, CIPM, director of investment per­formance standards at CFA Institute, discusses how hedge funds can benefit from compliance with the GIPS stan­dards as well as the challenges of developing guidance for alternative investment strategies and portfolio structures.

Are hedge fund managers currently able to comply with the GIPS standards?

Certainly. The GIPS standards are applicable to all invest­ment strategies managed by a firm, including traditional investments, alternative investments, private equity, and real estate. The Guidance Statement on Alternative Investment Strategies and Structures, now out for public comment, will help these firms by providing additional clarity on applying the GIPS standards to hedge funds and similar investment strategies. [Excerpt]

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SEC Delays Dodd-Frank Registration

SEC Chairman Mary L. Schapiro stated in her testimony (see link below) before the Senate Committee on Banking, Housing and Urban Affairs that the registration of hedge fund advisers and private equity advisers with the SEC pursuant to Title IV of the Dodd-Frank Act is expected to occur in the first quarter of 2012.

http://SEC Chairman Testimony 5-12-11

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Investment Advisor Code of Ethics and Compliance Consultants

The SEC required code of ethics (see Rule 204A-1 link below) applies to

http://taft.law.uc.edu/CCL/InvAdvRls/rule204A-1.html

persons of investment advisors as indicated on the Form ADV.  In addition, if providing investment advice is your primary business, all directors, officers, and partners are considered access persons.  External compliance consultants are not considered access persons, and therefore are not required to adhere to the firm’s code of ethics.

Contact Integral Consulting and we will establish and maintain for you a code of ethics compliance system that meets the requirements of Rule 204A-1, including monitoring personal trading of access persons.  We have over nine (9) years of progressive compliance experience at the SEC, and over six (6) years executive experience at a major fund administrator.

 

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