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%.
Faculty, staff and non-athlete students of Voorhees will have access to the new, 800-square-foot center, which includes strength training equipment and other amenities ... “As part of the next level of excellence, health and wellness is a priority and we want to make sure the center is available to faculty, staff and students.
The 1990 Clery Act, named after a Lehigh University freshman who was raped and murdered in her dorm room by a fellow student in 1986, requires U.S. universities that accept federal financial aid funds to publish safety reports annually ... These three schools documented rates of 63, 54 and 36 drug/liquor law violations per 1,000 students, respectively.
From funding shortfalls and staffing shortages to instability from the coronavirus pandemic, our public higher education institutions have gone above and beyond to successfully serve their students and communities despite inadequate support from the state ... Inflationary costs for energy, staff salaries and other mandatory needs were not funded.
But that per student state funding is based not on the October enrollment but on averaging the student counts from each of the first three quarters of the school year. State foundation (per-student) funding this year is $7,182 per student. Districts that lost students last year saw ...
In the wake of pandemic school closures, school districts in Washington state saw their enrollments decline by tens of thousands of students ... New state data from this fall shows that school systems still have not recovered their losses, leaving open questions about when — and if — these students will return ... Seattle is down 3,400 students since 2019.
Sinn gave a $10 million gift and pledged an additional $10 million gift to be funded over the next five years that will offer financial support to undergraduate and graduate students ... “Contributions such as these not only help elevate the department but provide a brighter future to our students for generations to come.
Britton, a commuter student, said he and his wife, Karin, understood that the cost of his degree would strain their family’s budget, but they elected to take the long view of the investment ... The report also shows that students are bearing a greater share of college and university funding.
The SouthAfrican education system needs to ramp up efforts in implementing a continuous assessment education model for both school and tertiary students ... Some of the larger and better funded schools are able to successfully assess students on a continuous basis, but what is the solution for the rest? We cannot allow students to be left behind.
And 7 out of 10 thought the state should link community college funding levels to whether students find good-paying jobs after completing their educational program ... Each year, Texas spends more than $5.5 billion on community colleges, including almost $1 billion from students ...
The district saw a decrease in freshmen enrollment at TMHS, of special education students ages 3-5, and of Title I students, which resulted in a decrease in Title I funding. The district saw an increase in bilingual students, English language learners in kindergarten, and ...
Students of various educational institutions held a rally here on Friday to demand of the federal government to lift ...Qasim Khan also demanded provision of sufficient funds to the public sector universities and facility of half fare in public transport for students.