A formal document submitted to the Securities and Exchange Commission (SEC) by a company that wishes to market a debt or equity offering to the market.

A US tax law created to protect taxpayers against fraud and permanently extend certain expiring tax laws; makes significant changes to provisions of the Internal Revenue Code (IRC) ...

The standard to which a fiduciary is held accountable under the Employee Retirement Income Security Act of 1974 (ERISA):  "Act with the care, skill, prudence and diligenc ...

A collection of performance measures developed to assess private equity funds and to overcome the limitations of the internal rate of return (IRR) and multiple on invested capital ...

The value of a currency expressed in terms of the amount of goods or services that one unit of money can buy.

The risk due to a decrease in purchasing power of assets or cash flow due to inflation; also known as “inflation risk”.

A fund vehicle (often a holding company for an investment or a portfolio company) that is a borrower under a subscription-backed credit facility whose obligations are guaranteed by ...

The net amount of qualified items of income, gain, deduction and loss from any qualified trade or business, including income from partnerships, S corporations, sole proprietorships ...

An investor that meets as least one of the following requirements:  (i) an individual with at least $1 million in assets under management with the advisor immediately after en ...

Under Internal Revenue Code (IRC) Section 897(I)(2), any trust, corporation, or other organization or arrangement) that satisfies five separate requirements:  (i) created or o ...