Closed-End Investment Company Content

1 See Institute Memorandum to Accounting/Treasurers Members No. 15-94, Closed-End Fund Committee No. 14-94 and Tax Members No. 25-94, dated June 10, 1994. 2 Also attached is a copy of Rev. Rul. 94-40, marked to show the modifications made by Rev. Rul. 94-40A. June 21, 1994 TO...

* See Institute Memorandum to Accounting/Treasurers Members No. 8-94, Closed-End Fund Members No. 7-94, Members - One Per Complex No. 17-94 and Tax Members No. 8-94, dated March 9, 1994. June 17, 1994 TO: BOARD OF GOVERNORS NO. 53-94 ACCOUNTING/TREASURERS COMMITTEE NO. 32-94 CLOSED...

June 13, 1994 TO: CLOSED-END FUND COMMITTEE NO. 15-94 SEC RULES COMMITTEE NO. 61-94 RE: COURT FINDS PRIVATE RIGHTS OF ACTION UNDER SECTION 17(j) AND SECTION 36(a) __________________________________________________________ The United States District Court for the District of Delaware...

June 10, 1994 TO: ACCOUNTING/TREASURERS MEMBERS NO. 15-94 CLOSED-END FUND COMMITTEE NO. 14-94 TAX MEMBERS NO. 25-94 RE: IRS RULING CONCERNING REGULATED INVESTMENT COMPANY INVESTMENTS IN PARTNERSHIPS __________________________________________________________ Today, the IRS issued the...

June 2, 1994 TO: CLOSED-END FUND COMMITTEE NO. 13-94 RE: NEWSPAPER REPORTING OF CLOSED-END FUND DIVIDENDS __________________________________________________________ At the last Committee meeting, several members identified some problems with the reporting of closed-end fund dividends...

May 13, 1994 TO: ACCOUNTING/TREASURERS COMMITTEE NO. 23-94 CLOSED-END FUND COMMITTEE NO. 12-94 OPERATIONS MEMBERS NO. 20-94 PENSION MEMBERS NO. 13-94 TAX MEMBERS NO. 22-94 TRANSFER AGENT ADVISORY COMMITTEE NO. 23-94 UNIT INVESTMENT TRUST COMMITTEE NO. 34-94 RE: IRS ISSUES REVENUE...

May 12, 1994 TO: ACCOUNTING/TREASURERS COMMITTEE NO. 22-94 CLOSED-END FUND COMMITTEE NO. 11-94 INVESTMENT ADVISER ASSOCIATE MEMBERS NO. 21-94 INVESTMENT ADVISER MEMBERS NO. 23-94 MEMBERS - ONE PER COMPLEX NO. 30-94 OPERATIONS MEMBERS NO. 19-94 SEC RULES MEMBERS NO. 34-94 SMALL FUNDS...

May 3, 1994 TO: CLOSED-END FUND COMMITTEE NO. 10-94 INVESTMENT ADVISERS COMMITTEE NO. 32-94 SEC RULES COMMITTEE NO. 51-94 UNIT INVESTMENT TRUST COMMITTEE NO. 32-94 RE: SEC SEMI-ANNUAL REGULATORY AGENDA __________________________________________________________ The SEC recently...

April 6, 1994 TO: CLOSED-END FUND COMMITTEE NO. 9-94 RE: DRAFT AGENDA FOR APRIL 19 MEETING __________________________________________________________ Attached is a draft agenda for the Closed-End Fund Committee meeting scheduled for April 19, 1994. The meeting will be held at the...

March 21, 1994 TO: CLOSED-END FUND COMMITTEE NO. 8-94 SEC RULES COMMITTEE NO. 36-94 RE: INSTITUTE'S COMMENT LETTER ON PROXY RULE AMENDMENTS __________________________________________________________ The Institute has filed the attached comment letter with the SEC concerning the...