Structuring hedge funds to exceed the 25% limit on benefit plan investors

Article Abstract:

Hedge funds will be subject to certain rules and restrictions under the Employee Retirement Income Security Act of 1974 if benefit plans own more than one quarter of each class of the fund's equity. The ERISA implications of an investment managers who makes its own investment in such a fund, or receives a performance fee, are considered.

Finance, Qualified benefit plans, Company financing, Investment management

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Effect of recently issued proposed IRS regulations on the qualification of cash balance pension plans

Article Abstract:

The rate of accrual in an employee pension plan cannot be reduced because the employee has reached a certain age. Because of their nature, cash balance plans have difficulty complying with this rule. The IRS has proposed regulations which would establish a method by which cash balance plans could bring themselves in compliance.

Employee benefits

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Structuring hedge funds to exceed the 25% limit on benefit plan investors

Article Abstract:

Hedge funds can avoid fiduciary requirements and limitations on transactions under the Employee Retirement Income Security Act of 1974 if benefit plans own less than one-quarter of the hedge fund's equity. The general results of a hedge fund exceeding the one-quarter threshold under ERISA are examined.

Fiduciary duties

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