Monday October 8 2012

News Source: Fund Regulation

Focus: General - Fund Regulation

Type: Third party articles

Country: Ireland




Dillon and Eustace have recently published a guide to qualifying investor funds in Ireland. The qualifying investor fund (QIF) structure is the structure used most frequently for:

  • hedge funds;
  • FoHFs;
  • private equity funds;
  • real estate funds;
  • feeder structures;

The publication focuses on the following points:

  • Regulatory categorisations;
  • Investment and leverage restrictions with regard to direct investments, funds of hedge funds and feeder funds;
  • Irish master feeder structure for multi-jurisdictional sales;
  • The authorisation process;
  • Operational issues;
  • Available legal structures;
  • Liquidity options;
  • Prime brokerage;
  • Single-manager and multi-manager funds;
  • Taxation of Irish regulated collective investment funds;
  • Use of trading subsidiaries/SPVs; and
  • Irish Stock Exchange listing.

For a full copy of the report, please refer to the below link:

http://www.dilloneustace.ie/download/1/A%20Guide%20to%20Qualifying%20Investor%20Funds%20in%20Ireland.pdf