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%.
The working paper follows separate research showing that higher school spending boosts salaries for students later in life ...South Carolina, meanwhile, spends less than $11,000 per student, 33rd in the U.S., and its funding formula has been a contentious issue for decades, as well ... It says about two-thirds of students would get more funding.
Interestingly, the university has allocated more funds (Rs 5.1 crore) for different statues and memorials than for the students with physical disabilities (Rs 3 crore). It is also more than the funds allocated for the skill-development centres (Rs 3.1 crore) ... These could have been for student-centric causes,” he said.
Why is reforming the commonwealth’s charter school law so crucial? The way it is currently set up, public school districts have to hand over their share of per-pupil funding to a charter school when a student enrolls in it ...Right now, they receive funding on the assumption that 16% of students would be enrolled in special education classes.
Students from over 25 million poor households received subsistence allowance, and nearly 14 million children of migrant workers also enjoyed free education and free textbooks, and the public funding benchmark per student can be transferred if they change schools. More funds used in the central, western regions ...Better schools, healthier students.
Southwest Texas Junior College, eying light at the end of the COVID-19 tunnel, is preparing to welcome academic staff and students back to campus in the coming months ...Gonzales said they have received a combined total of $8 million in funding, of which $2 million has been allocated for students.
The Pakistan Medical Commission (PMC) said on Saturday that it can’t allow below-merit students to gain admission to medical colleges and become medical professionals on the basis of their parents’ wealth, and announced establishing a fund for meritorious students who can’t afford medical education.
A fund set up in Taylor's memory aims to build on that legacy by helping students and schools in Ishinomaki recover while bridging the gap between Japan and the United States. The fund also supports student exchanges between the two countries and local English speech contests of ...
A cyclist from Manipur who had set out to raise funds in order to feed the hungry, reached Hyderabad on Saturday ... That is why I have taken this initiative to raise awareness about this on a Pan-India level and raise funds ... During a small interaction with the students at Holy MaryCollege, I was able to raise funds.
TAS will fund training, coaching and tools to serve those with the most significant cognitive disabilities ...Unfortunately, the COVID-19 outbreak put a damper on some of the ideas they were planning on implementing, but they did get funding for robotics equipment for STEM students at Clinch.
Almost two-thirds of college students say they have struggled to come up with the funds to pay for a textbook ... As a student at the University of Florida, I personally have struggled to come up with the necessary funds to pay for my materials ... Open access resources need to be made readily available for every student.
The UNK junior is also involved with TRIO Student Support Services, a federally funded program that assists first-generation and income-qualified students and those with documented disabilities during their pursuit of a college degree by providing academic and personal support, financial guidance and career development opportunities.
a fund "aimed ... (Kwendeche, a Little Rock architect who goes by one name, has been helping with projects that involve preservation of a handful of former Rosenwald schools.) Finished in 1929 at a cost of $400,000, and partially funded by Julius Rosenwald, DunbarMiddle School served Black students exclusively for more than 25 years.