For nearly a decade, large institutional investment managers have been reporting detailed
information about equity holdings under their investment discretion to the Securities and …

The truth is, that the law is always approaching, and never reaching, consistency. It is forever
adopting new principles from life at one end, and it always retains old ones from history at …

… Lins is a member of the California and Illinois bars and practices law with Gibson, Dunn
& Crutcher in Los Angeles. He was formerly a staff attorney in the Office of Chief Counsel, …

In recent years, the number and variety of investment products offered to the general public
has dramatically increased. In particular, mutual funds and other collective investment …

While many hedge fund activities have attracted more scrutiny recently, the use of soft
dollars by hedge funds has been a source of regulatory concern for years. A fund manager’s …

Over the past year or so, the issue of soft dollars has been the subject of increased media
and regulatory attention. A soft dollar arrangement involves an agreement or understanding …

The restructuring of a troubled company9s debt, a change in its ownership, or bankruptcy can
trigger significant tax consequences for the company and other stakeholders. For example, …

The Employee Retirement Income Security Act of 1974 (“ERISA”) is a complex piece of
legislation dealing with the establishment, operation, and administration of employee benefit …

In many respects, an investment adviser’s responsibilities regarding hedge funds (including
offshore funds) are similar to the responsibilities the adviser owes to all advised accounts. …

… Lins, Gerald T. … Lemke and Gerald T. Lins …