TAILIEUCHUNG - Hedge fund course phần 4

Thật không may, quy định từng bước xóa bỏ hạn chế khả năng của các nhà đầu tư mạng giá trị cao để tài trợ cho các kế hoạch này. Có lẽ như các thị trường quỹ đầu tư trở nên hiệu quả hơn trong việc đầu tư phí nhỏ hơn từ dân số semiaffluent, các nhà đầu tư sẽ bắt đầu đầu tư các tài khoản tiết kiệm giáo dục trong các quỹ phòng hộ. | Hedge Fund Business Models 75 are taxed the same as a general partnership. A partnership may be created formally but a partnership is the default business structure when two or more individuals or businesses cooperate to create a business. A partnership receives flow-through tax treatment and may or may not report the business income as self-employment income. The two most important partnership structures are described next. The differences primarily involve the scope of liability of the investors. General Partnership A general partnership has only one category of partners and there must be at least two partners. The general partnership receives flow-through tax treatment avoiding the double taxation of the returns. All partners are wholly liable for the obligations of the partnership. For hedge funds this means that investors could be required to assume liabilities beyond their investments in the hedge fund if the fund loses more than 100 percent of the capital under management. General-Limited Partnership A general-limited partnership also called limited partnership resembles a general partnership except that one class of partners the general partner or general partners has unlimited liability for the obligations of the partnership and a second class of partners the limited partner or limited partners has no liability for the obligations of the partnership beyond the investment committed to the partnership. A limited partnership must have at least one general partner and one limited partner. The limited partnership is a good structure for a hedge fund in a taxable domicile because the structure avoids double taxation of investment returns and can create a limited liability for the hedge fund investors. The general partners assume unlimited liability for the obligations of the hedge fund but as described in Chapter 5 the general partner can be a business entity with a limited capital base that effectively removes the general liability risks. Limited Liability .

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