February 2017
Hedge fund managers often pursue non-U.S. investors or offer an offshore investment vehicle in their efforts to seek new capital. But in these cases, additional fund filing and withholding requirements may apply. It is critical that fund managers understand their responsibilities related to U.S. based portfolio income.
The Alternative Investments professionals at Richey May published the following whitepaper describing these responsibilities, as well as outlining common withholding issues under these circumstances:
