Welcome to the January issue of End2End, our newsletter aimed at helping you better understand the overall impact of developments and trends across the investment funds landscape.
In this issue, we offer perspective on private to public fund conversions, start-up costs for launching a registered fund, digital asset ETFs, and interval and tender offer funds. While these products and strategies are attracting significant marketplace interest, there are important nuances to consider.
Industry Insights
7 Fundamental Considerations When Contemplating a Private to Public Fund Conversion
Authors: Jay Laurila and Camille Clemons
Converting an existing private fund to a registered fund, versus launching an entirely new one, is a hot topic in the industry. Learn about some of the critical variables that come into play when making this important decision for your fund.
Audit Considerations
New Registered Fund Launch? What Advisers Need to Know About Start-Up Costs
Author: John Braun
Understanding the proper accounting treatment for and impact of start-up costs on the presentation and performance of a new fund can impact decisions advisers make early in the process. Learn about key areas surrounding start-up costs to address sooner rather than later.
Industry Insights
Valuation and Custodial Considerations for Digital Asset ETFs
Author: Jamie Gasiorowski
In 2024 we saw the approval of spot Bitcoin ETFs and spot Ethereum ETFs, highlighting key valuation and custodian issues to consider regarding accounting for these products. Learn about potential pain points to mitigate before an audit.
Industry Insights
5 Q&As to Better Understand Interval and Tender Offer Funds
Author: Syed Farooq
What are interval and tender offer funds? Who can invest in them, and what are some of the benefits and regulatory considerations? Deepen your understanding of this hot topic, whether you’re an investor, fund manager or board member.
Industry Awards
Cohen & Co Named 2024 “Best ETF Auditor”
For the fourth consecutive year in a row, Cohen & Co has taken one of the top honors in the ETF ecosystem, being recognized as the “Best ETF Auditor” in the ETF Express U.S. Awards.