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 Belton Independent School District is looking to get its students back on track ...Similar to the statewide results, Belton ISD students saw their widest decline from 2019 in math, according to state data. Students in third to eighth grades, on average, registered double-digit percentage declines ... ESSER III funding.
In the letter, the university states that a large amount of funding came from the CARES Act and the Higher EducationEmergencyRelief Fund (HEERF), which has enabled the university to support its students in a myriad of ways.
With school starting up again in just a few weeks, the district has no visible plan for investing the $845 million in AmericanRescuePlan funds to help my students recover from the unprecedented trauma and disrupted learning of the past year ... funds into students this fall.
Additionally, MDE informed CECHS that it would cease to exist, on and after July 1, 2021, unless the school entered into funding agreements with the local school districts whose students were eligible to enroll in CECHS ... actions which were in the best interests of the students.
It would have been funded with federal COVID-19 relief aid ... The funding would have gone to Grand Valley State University to disburse up to $1,000 each to public K-5 students who are not proficient in reading ... Fewer than half of students are proficient on the state's standardized English language arts test.
Funded by Metallica’s ... This is the second year the initiative has supported ECTC students, and the new funding will provide scholarships to truck driving students in the ECTC Workforce Solutions Commercial Driver’s License program and students in advanced manufacturing programs.
Districts should give just as much discretion to individual schools, which have the best grasp of the needs of their students and communities. Chicago has taken that approach and will give about one-third of its pandemic funds to principals to spend as they see fit ...Modest funding can go a long way when schools are given discretion over spending.
Local educators say that students need summer classes to help offset learning losses and higher student failure rates, but noted another benefit ... With ESSERS funding available, said Smith, it will be the responsibility of schools – as they’ve done in the past – to address students encountering social and emotional issues.
Millions of dollars in federal funding came to the district to make its buildings safe from the spread of COVID-19 ... That federal money freed up the district’s general budget to purchase two buildings for much-needed additional classroom for students ... The injection of federal funding, Ahmed said, will “bring us closer to equitable learning.”.
Kishimoto mentioned, “in the midst of a pandemic, the DOE had $100 million taken from kids .” These monies were to be used to equip students with the resources and tools to succeed academically ... Not allocating funds for student achievement is a disservice to our keiki and our community.
The cyberoperations research and teaching center, set to start this fall, will offer four-year degree and certificate programs to students, as well as ROTC and Department of Defense-skilled civilian workers, in computer science and other majors in cyberbasics, -operations and -defense.
... colleges are eligible to receive funds to support dual credit enrollment ... Mid-Plains Community College has elected to use its allocation of the state funds to provide a $20 per credit hour discount to all students who enroll in a dual credit course for Fall 2021 and Spring 2022.