Journal of Investment Compliance: Volume 21 Issue 2/3

Web-based financial reporting disclosure by Islamic banks in Oman: level of compliance

Adel Sarea, Ugi Suharto, Iqbal Thonse Hawaldar, Abdulhadi Ibrahim, Zakir Hossen Shaikh

The purpose of this paper is to examine the level of web-based Online Financial Reporting Disclosure (OFRD) in Islamic banking in Oman.

Private equity in 401(K) plans – a trillion dollar opportunity?

Robert L. Sichel, William P. Wade, Ruth E. Delaney, Kristina M. Zanotti, Michael McGrath

To explain recent regulatory guidance for different types of stakeholders, including asset managers, fund complexes, and institutional investors.

China’s asset management industry: mapping the global landscape

Jeff Yao, Shaji Ravendran, Haiyang Zhang

The purpose of this article is to describe the globalization process of China’s asset management industry.

Italian supreme court ruling on the criteria to apply corporate liability: an overview of the implications for foreign financial institutions operating in Italy

Francesco Falco, Chiara Arcidiacono

To analyze the Italian Supreme Court decision (case no. 11626/2020) and its potential implications for foreign financial institutions operating in Italy.

The past, present and future of the non-traded NAV REIT structure

David H. Roberts, Ettore A. Santucci, Mark Schonberger, Peter W. Lavigne

Over 15 years ago Goodwin created the first open-ended, non-traded real estate investment trust (REIT) with regular sales and redemptions at net asset value (“NAV REIT”). While…

COVID-19 considerations for SEC cybersecurity guidance, disclosure, enforcement, and parallel proceedings: navigating the new normal

Aldo M. Leiva, Michel E. Clark

To examine the COVID-19 pandemic’s effects on regulated entities within the context of cybersecurity, US Securities and Exchange Commission (SEC) compliance, and parallel…

What is new after Liu: unsettled questions surrounding SEC disgorgement

M. Alexander Koch, Carmen J. Lawrence, Aaron Lipson, Russ Ryan, Richard H. Walker, Jessica Rapoport, Katie Barry

To analyze the impact of the U.S. Supreme Court’s decision in Liu v. SEC, where the Court confronted the issue of whether the SEC can obtain disgorgement in federal district court…

Six practical tips for practicing cyberhygiene in the middle of a global pandemic

Kimberly Peretti, Amy Mushahwar, Jon Knight

Discusses the long-term cybersecurity challenges businesses face as COVID-19 cases spike and remote work environments need to remain operational, scalable, and capable of flexing…

CFIUS issues final regulations on national security review of foreign investments in the United States under FIRRMA: broader reach, mandatory filings, and limited exceptions

Sonali Dohale, Kara M. Bombach, Cyril T. Brennan, Renée A. Latour, Axel S. Urie

The article examines the sweeping changes to the review process undertaken by Committee on Foreign Investment in the United States (CFIUS) as a result of the Foreign Investment…

New SEC variable contract summary prospectus rules: an implementation project plan

W. Thomas Conner, Nathaniel Segal, John M. Sanders

To analyze the SEC’s newly adopted Rule 498 A, the variable contract summary prospectus rule, and concurrently adopted prospectus disclosure requirements in order to propose to…

In or out? – the CFTC explains when virtual currencies come within its jurisdiction

Daniel Nathan, Nikiforos Mathews

To summarize and explain the U.S. Commodity Futures Trading Commission’s (CFTC’s) guidance regarding whether cryptocurrency is subject to CFTC jurisdiction.

China’s new fund custodian rules

Melody (Fan) Yang

To explain the key amendments to China’s rules governing fund custody business and highlight the implications for private fund managers.

Cryptocurrency – Is It Property?

Gary Low, Terence Tan

To address recent cases and the applicable legal principles relating to cryptocurrency, and to contribute to legal thought in this developing area of law.

Using technology to support financial services regulatory compliance: current applications and future prospects of regtech

Åke Freij

The conflict between the burden from regulations and the desire to introduce new offerings to the market is a concern for both researchers and business managers alike. Over the…