June
03
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News
Section 475(f) Election Strategy: Minimize Trader Taxes with Our Advisory Team
A mark-to-market election changes how every position closes out on December 31, which changes federal liability, state liability, character of…
What Compliance Records Must a CPO Maintain?
CPOs are required to keep books and records in an “accurate, current and orderly manner,” and NFA’s expectations stretch that…
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Quarterly Estimated Partnership Taxes: How and When to Pay
GPs, LPs, founders, and foreign investors all sit in different tax worlds. Walk through each group separately so the right…
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May the Force Be With You: Five Regulatory Updates Impacting Alternative Funds This Month
The first three weeks of the month produced more substantive guidance for alternative fund managers than most full quarters do,…
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Need a Surprise Custody RIA Exam Partner? Why Boutique Firms Choose Coglianese
Nobody wakes up excited about a surprise custody RIA exam. You know it is coming sometime this year. You just…
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How to Prepare for an NFA Exam: A Fund Manager’s Checklist
The fastest path to readiness isn’t a custom prep doc built from scratch. It’s the work NFA already asks every…
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CPO vs. CTA: What Are the Different NFA Compliance Requirements?
Each step pulls the firm further into dual-registration territory, and NFA compliance treats the two roles as separate regimes with…
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What Is an NFA Audit and What Should You Expect?
NFA usually gives about two weeks’ notice by phone, though some exams arrive unannounced. Either way, the firms that handle…
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April Showers Bring Compliance Powers
April has not handed alternative managers one sweeping mandate. It has handed them five directional clues, which is the more…
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Decoding Your K‑1 Form: Line‑by‑Line Guide for First‑Time Investors
The K-1 form exists because partnerships don’t pay their own taxes. You do. The form reports your share of the…
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Understanding GAAP vs. Tax Basis Financial Statements for Partnerships
GAAP versus tax basis for partnership financial statements is a decision that sits upstream of everything: reporting to investors, having…
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Beyond “Clean Opinions”: Why Speed and Insight Now Define a Great Hedge Fund Audit
So what separates a hedge fund audit that checks a box from one that moves your business forward? Two words:…
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The Hedge Fund Startup Compliance Checklist You Didn’t Know You Needed
A hedge fund startup needs owners assigned to every obligation, documented evidence that work got done, and a review cadence…
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Lincolnshire Office
Michael Coglianese CPA, P.C.
300 Tri State International
Suite 180
Lincolnshire, Il. 60069
630.351.4005
info@cogcpa.com