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SEC Form D & Blue Sky

Mark to Market Election

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Offering Legal & Fiduciary Services to
Traders | Investors | Hedge Funds

Incubator Funds & Hedge Funds
Incubator hedge funds allow you to start a hedge fund business quickly.  The difference between a hedge fund and an incubator hedge fund is payment of performance and management fees, hedge fund offering documents and SEC Form D filings.  Learn More About Incubator Hedge Funds  Read our Leading Media Articles to learn how to start your hedge fund business.  Learn More About Starting a Full-Fledge Hedge Fund  and Contact Leading Hedge Fund Attorney Hannah Terhune for a Free Consultation

Forex, Futures & Commodities
If you trade spot forex or commodity interests for others and charge fees, you are a commodity trading adviser (CTA) and/or a commodity pool operator (CPO).  Unless an exemption applies, you need to register with the U.S. NFA if you are based in the United States or have U.S. customers.  Let us register your business or file for an exemption.   Learn More About Running a Forex Business or Setting Up a Commodity Pool  and Read our Leading Article published by Currency Trader  Need Help? Contact Us for a Free Consultation

Offshore Hedge Funds  Interested in starting an offshore hedge fund?  The best approach for most fund sponsors is to form an offshore incubator hedge fund in the British Virgin Islands (or a few other choice countries).   When the time is right, convert the offshore incubator fund to a full-fledge offshore fund.  Reading Our Leading Landmark Article on Launching an Offshore Hedge Fund We are a leading hedge fund law firm assisting new hedge fund managers worldwide.  Learn More About Offshore Hedge Funds and Contact Us for a Free Consultation

Investment Adviser Registration
As regulations change, registering (or remaining exempt from registration) becomes more complex.  Contact Us for no hassle SEC and State SEC Investment Adviser Registration Services  Not based in the United States but your home country does not make any registration as an investment adviser possible? Click Here to read our landmark article about the advantages of registering with the U.S. SEC.  Are you a registered broker and investment adviser?  The SEC is watching you more closely.  See SEC Release No. 34-69013 (March 1, 2013) and read our leading media article Mixing Investment Adviser and Brokerage Services  written by Hannah Terhune, Attorney and published by EurekaHedge.com  Learn More About Investment Advisers  and Contact Us for a Free Consultation

Form ADV Review & Update Services  As an investment adviser, you must file an annual update of your Form ADV through the Investment Advisers Registration Depository.   These updates are due within 90 days after your year end and within 30 days of any material changes to your advisory business. Learn More About Form ADV Updates  and Contact Us for Assistance with your ADV Updates

U.S. Company Formations  The United States is one of the top tax and business havens in the world offering access to a booming economy.   We provide U.S. company formation, registered agent/office & virtual office services.  Learn More About U.S. Company Formations, read our leading media article American the Beautiful Tax Haven and Contact Us for a Free Consultation

Hedge Fund Regulatory & SEC Blue Sky Filings Hedge funds based in the United States and offshore hedge funds with U.S. investors must file Form D with the SEC.  Many other filings are required of hedge funds.  We can tell you what filings are needed for your hedge fund and file them for you so you remain free to focus on trading and your hedge fund business.  Learn More About Hedge Fund Regulatory & Blue Sky Filings and Contact Us for a Free Consultation

Hedge Fund Performance Reports
Let us create a marketing "tear sheet" for your hedge fund.  Learn More About Hedge Fund Performance Reports   We create the financial statements you need to raise capital and attract investors to your hedge fund.  Contact Us for a Free Consult

Hedge Fund Administration, Hedge Fund Tax Returns & Audits
Give your hedge fund better optics and use an outside accountant to prepare its financial records.  Investors and regulators see value in the use of third party hedge fund administration.  We offer customized and affordable levels of hedge fund services.  View Sample Hedge Fund Client Statements, Monthly Management and Institutional Reports  and Contact Us for Assistance

Active Trader Tax Return Services & Mark-to-Market Elections
One benefit of being a trader in securities is the ability to elect the Mark-to-Market (MTM) method of accounting.   Learn More About Trader & Hedge Fund Tax Return Preparation Services

Hedge Fund Offering Documents  It is common industry practice to provide hedge fund offering documents to investors.  Don't buy fill-in-the-blank, out-of-date offering documents sold by some disgruntled broker or accountant trying to make a fast buck.  It will be obvious to investors and regulators that you wrote the documents yourself.  You will undermine any chance of success for your hedge fund.  Let an experienced hedge fund attorney prepare the offering documents.   Learn More About Hedge Fund Offering Documents and Contact Us for a Free Consultation

Offering Documents Review Service  Did you attempt to write your fund's offering documents and now realize that you do not know what you are doing?  Do not want to lose the value of your time spent so far?  Perhaps we can help you salvage your work.  Please note that most of the canned offering documents sold today on the Internet are pre-Dodd Frank and cannot be salvaged.  Contact Us for Assistance

Leading Media Content & Articles on Hedge Funds & International Tax Planning  Read our leading, cutting-edge articles on hedge funds and international tax planning by Hannah Terhune, a well-known hedge fund and international tax attorney.  These articles are widely published on the Internet and recommended by TheStreet.com and other respected media.  Contact Us for Articles & Reprint Rights

  Follow @HannahTerhune
CapitalManagementServicesGroup.com is recognized by discriminating fund managers and businessmen as being the foremost tax and legal authority in the business.  Attorney Hannah Terhune's education and experience are unsurpassed in the area of hedge funds creation and management platforms, and the complex body of related tax laws.  Ms. Terhune's extensive knowledge and experience have made her an indispensable resource for serious hedge fund and business professionals.  Ms. Terhune's articles on the subjects have appeared in over 100 publications worldwide.  Chances are, if you have read about the above matters, Ms. Terhune has written about them.

Give us the opportunity to use that knowledge and experience for you.  We have both regulatory experience and the understanding of the foreign exchange and securities markets.  We know how to navigate the compliance with rules and regulations in the United States as well as in regulated jurisdictions such as United Kingdom, Singapore, Hong Kong, Canada and the British Virgin Islands.  Each client receives personalized attention from our attorneys and staff.   No client is too large or small though because of our boutique size.  We pride ourselves in providing personal attention to each client.
 
CMSG provides the best services and support needed for hedge funds and business projects.  No need to coordinate work between different firms--we handle the entire business process from start to finish.  We offer accounting, tax planning services, tax return preparation, business consulting, and U.S. and international company formation services.  Our professionals provide the highest quality services at  competitive rates.  But don't take our word for it, give us a call and let us prove what we can do for you. Read our Leading Media Articles, Customer Testimonials and learn more About Us.

Personal Consultations  You get answers to your specific questions by speaking directly to Hannah Terhune, an experienced hedge fund and international tax attorney.  Ms. Terhune's hard-earned knowledge and experience can be put to work to save you unnecessary steps and costly wasted effort.  The consult is an invaluable opportunity to speak to Hannah one-on-one, and learn how to achieve more in less time.  As a result, you can anticipate that the return on your investment will far outweigh the costs associated with our unsurpassed services.   Ms. Terhune's credentials reflect an invaluable resource that combines a well-informed professional practitioner with sound ethical judgment that cannot be over-estimated.  The expertise required to recommend best solutions and provide sound advice should never be taken lightly.  We are confident that when you are finished with your consultation, you will be impressed and more informed about your business plans than ever before. Call (307) 213-4732 or Click Here to Request Services.

Our Commitment  Henry David Thoreau wrote:  "Do not hire a man who works for money, but him who does it for love of it."  We are committed to your business plans and bringing you the best possible options.  We are an established and internationally recognized business that serves and educates our clients throughout the industry.  We do this by striving for the best results.  Above all, we are a law firm.  A lawyer is a philosopher and role model.  The ability to improve our clients' lives is a privilege that we do not take lightly.  There is tremendous power in being able to effect a positive change in our clients' lives.  Our aim is to welcome our clients and to provide a comfortable, warm environment for all.  Thanks for visiting our website.  We hope to have the opportunity to serve you.

Why Hire Us?
  When you engage us for hedge fund you get a unique combination of securities, tax, and international experience, focused on the trader niche.  We have established a leadership position with traders.   We are one destination for all your very special hedge fund and trader tax needs.  We think we have the best set of offering documents based on the current and ever changing federal, state and offshore securities, commodities, and tax laws.   We aim and deliver quick turnaround times, because we understand that our customers want to begin their money management business as soon as possible.  We conceive, structure, and deploy the best tax saving strategies into your hedge fund vehicle (for the benefit of the manager and their investors) and your management company. Investors value tax-savings strategies and we utilize all our special knowledge and ideas in this area.   Our customers value our one-stop relationship.   We will help you start your business and continue to assist you.  Our tax services division handles accounting, software, and tax compliance, including all tax matters (tax planning and tax returns).  Only one thing counts with us and that's our customer relationships!

Website content and design are copyrighted 2001-2013 © by Hannah M. Terhune and all rights are reserved.  This web site is designed for general information only.  The information presented at this site should not be construed to be formal legal advice nor the formation of an attorney/client relationship.




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Home | Start a Hedge Fund | Offering Documents | Qualified Clients | Accredited Investors
Hedge Fund Taxes | Hedge Fund Fees | Hedge Fund Checklist | Incubator Hedge Funds
Hedge Fund Regulations | Offshore Hedge Funds | Forex & Commodity Pools
Investment Advisors | SEC Form D & Blue Sky | Mark to Market Election
U.S. Company Formations | Delaware Company Service | Hedge Fund Tax
Hedge Fund Accounting | Hedge Fund Marketing | Hedge Fund Due Dilligence
Consultations | Our Customers | About Us | Hannah Terhune Articles | Sitemap