Background Note | HBS Case Collection | April 2010 (Revised May 2012)

Note: Disclosure, Regulation, and Taxation of Hedge Funds versus Mutual Funds in the U.S.

by Lena G. Goldberg, Robert C. Pozen and Melissa Anne Hammerle

Abstract

This note provides students with an explanation of the regulatory and tax framework for hedge funds vs. mutual funds in the U.S.

Keywords: Investment Funds; Corporate Disclosure; Governing Rules, Regulations, and Reforms; Taxation; Financial Services Industry; United States;

Citation:

Goldberg, Lena G., Robert C. Pozen, and Melissa Anne Hammerle. "Note: Disclosure, Regulation, and Taxation of Hedge Funds versus Mutual Funds in the U.S." Harvard Business School Background Note 310-131, April 2010. (Revised May 2012.)