In United States tax law, a section 475(f) fund is a hedge fund that elects to mark to market all its unrealized gains and losses, as allowed by the provisions of section 475(f) of the Internal Revenue Code. This can lead to a much faster recognition of gain, but also lessens the tax fees due to the high cost of performing the appropriate analysis for a non-475 fund.
A 130–30 fund or a ratio up to 150/50 is a type of collective investment vehicle, often a type of specialty mutual fund, but which allows the fund manager simultaneously to hold both long and short positions on different equities in the fund. Traditionally, mutual funds were long-only investments. 130–30 funds are a fast-growing segment of the financial industry; they should be available both as traditional mutual funds, and as exchange-traded funds (ETFs). While this type of investment has existed for a while in the hedge fund industry, its availability for retail investors is relatively new.
A 130–30 fund is considered a long-short equity fund, meaning it goes both long and short at the same time. The "130" portion stands for 130% exposure to its long portfolio and the "30" portion stands for 30% exposure to its short portfolio. The structure usually ranges from 120–20 up to 150–50 with 130–30 being the most popular and is limited to 150/50 because of Reg T limiting the short side to 50%.
Whether or not the Upper Adams School District will hire a social worker to help address students’ mental health needs even though state funding for the position will last only two years will be decided Oct ... Students’ mental health needs are a real concern, several principals and board members said.
30, at schools throughout the district, showed 3,071 students this year as compared to 3,081 last year at the same time ... To be included in the count, students must be enrolled more than 49% of the school day ... In short, state aid fall enrollment includes all of the students for whom a district is financially responsible.
The funds granted to UND will help veterans cover costs not under the G.I ... To be eligible for funding for flight training, a veteran student must already possess a private pilot’s license ...There are about 100 veteran aviation students at the university right now ... 15 new students.
The 13-member board oversees the state’s public higher education system, which includes eight schools and about 100,000 students ...Steve Sisolak — that allows a school paraprofessional to complete accelerated student teaching while keeping their current job.
That data includes discipline and suspensions, but also relied on attendance — like the number of students chronically absent ... The DOE didn’t provide The Post with concrete plans for funding when federal stimulus runs out, though said they would continue to prioritize student safety and well-being.
It will benefit Black students the most.” ... “While COVID-19 emergency funds authorized by Congress pushed community colleges to introduce more support for meeting students’ basic needs, barriers to accessing those supports remain,” study authors found. For example, 68% of Black male students at community colleges experience basic needs insecurity.
In The Chronicle's latest edition of Who We Are, we wanted to share the following story about efforts by a local teacher who is helping fill her classroom with needed school supplies for students ... We have been fortunate enough to find some donors, however, we need more funding so we can offer more scholarships to future students.
You would hope that the nearly three weeks of protests by Iranian trade union members and university students, some of whom have been arrested, maimed or killed, would kindle mass acts of solidarity ...Gavin Newsom to take action, to withhold any state funding from law school-linked student associations.
The bill would have applied to employment, education, housing, credit, jury service and programs receiving federal funding and public accommodations (such as retail stores) ... Title IX is a federal law intended to protect people from sex discrimination in federally funded education programs or activities.
Oct ... The benefit helps celebrate the contributions of Iowa women in public service while raising money for the Women inPolitics scholarship fund, awarded to UNI undergraduate students studying political science or public administration with an interest in public service ... Kelley and the Rev ... .