For an opinion the practitioner knows or has reason to know will be used or referred to by a person other than the practitioner (or a person who is a member of, associated with or employed by the practitioner's firm) in promoting, marketing or recommending to one or more taxpayers a partnership or other entity, investment plan or arrangement a ...
The financial crisis of 2008 could itself be the basis of a seminar on conflicts of interest. The crisis exposed apparent conflicts of interest in many areas, particularly in the production and sale of mortgage-backed securities, and among credit rating agencies that rated these instruments.
Assessing the practical implications of derivatives regulations for investment advisers and. investment funds of: position limits and aggregation rules, uncleared swaps margin rules, etc. Since the enactment of the Dodd-Frank Wall Street Reform and Consumer Protection Act (Dodd-Frank. Act) more than five years ago, the US Commodity Futures Trading Commission (CFTC) and other. regulators have finalized several rulemakings applicable to investment managers that qualify as.