Jim Kaiser

Jim’s specialized expertise in the investment company space includes accounting and tax issues related to real estate focused interval funds and innovative products. He advises on fund mergers, including the identification of the accounting survivor as well as the computation of limitations on loss carry-forwards; implications for funds related to investments in convertible bonds; fair valuation and pricing issues. Jim is experienced in accounting and implementation of fulcrum fee arrangements, establishments of controlled foreign corporations, complex derivative transactions, and determining optimal year-ends based on a fund’s unique investment objective and strategy. Jim informs and assists clients with various start-up considerations for exchange-traded funds (ETFs), such as tax efficiency and regulated investment company diversification compliance, and special consideration for creation units of ETFs with emerging markets exposure.