South Soufriere Hills and the Soufrière Hills stratovolcano. It ranges in elevation from 200 to 750 m above sea level and contains tropical evergreen forest. Other IBAs on the island are the Northern Forested Ghauts and Centre Hills. The IBA was identified as such by BirdLife International because it supports, populations of bridled quail-doves, green-throated caribs, Antillean crested hummingbirds, scaly-breasted thrashers, pearly-eyed thrashers, brown tremblers, forest thrushes, Montserrat orioles and Lesser Antillean bullfinches. South Soufriere Hills South Soufriere Hills is a 35 ha patch of forest on the island of Montserrat, a British Overseas Territory in the Leeward Islands of the Caribbean Sea.
Long-Term Capital Management invested in other derivatives such as equity options. Under prevailing US tax laws, there was a different treatment of long-term capital gains, which were taxed at 20.0 percent, and income, which was taxed at 39.6 percent. The earnings for partners in a hedge fund was taxed at the higher rate applying to income, and LTCM applied its financial engineering expertise to legally transform income into capital gains. It did so by engaging in a transaction with UBS (Union Bank of Switzerland) that would defer foreign interest income for seven years, thereby being able to earn the more favourable capital gains