Eric Greschner On Monday, October 24, the SPA’s highly-reviewed single-day training program shifts into high gear with presentations from four global experts.   Held at the offices of Morrison & Foerster, this comprehensive session will feature the twin perspectives of renowned experts Tim Mortimer and Eric Greschner.   Also, Lloyd Harmetz and Remmelt Reigersman of Morrison & Foerster... 

Financial institutions provide a large menu of structured notes from which investment advisors can satisfy the specific risk and economic exposure appetites of each client. This article will describe the four general types of structures—principal protected notes, modest leverage notes, income generating notes, and special access notes—and the types of clients each note is most suitable for. In... 

LONDON — Structured Products take many guises and as with any investment solution, a good adviser, or an investor with access to the requisite information, should be able to sort the wheat from the chaff. Whilst they come in a variety of shapes and sizes, structured products usually have the following features: • Income or Growth, not usually both • Defined returns and defined risks •... 

Taxation of Structured Notes: An Introduction is a presentation made in June 2011 by Morrison & Foerster tax counsel, Remmelt Reigersman.  The summary includes: • Introduction • Basic U.S. Tax Principles • Structured Notes – Categorization • An analysis with examples • Withholding Tax • Notice 2008-2 • Additional Issues• Q&A Click here for the presentation.  Read More »

An Exchange Traded Note (ETN) is a relatively new type of investment vehicle that is unfamiliar to many investors. Before you decide to invest, there are some basic questions which you should consider in order to make an informed investment decision. What are Exchange Traded Notes? An Exchange Traded Note (ETN) is a common name for a senior unsecured debt obligation designed to track the total return... 

Equity Linked Notes and Index Linked Notes are investment vehicles that may not be familiar to many investors. Before you decide to invest in them, there are basic questions which you should consider in order to make an informed investment decision. What are Equity Linked Notes and Index Linked Notes? Equity Linked Notes (ELNs) and Index Linked Notes (ILNs) (collectively referred to as “notes”)... 

Exchange Traded Funds (“ETFs”) are increasingly popular investment vehicles. Before you decide to invest, there are some basic questions you should consider in order to make an informed investment decision. What are Exchange Traded Funds? An ETF is an investment product that allows an investor to buy and sell shares in a single security that represents a fractional ownership of a portfolio of securities.... 

Exchange-traded funds, or ETFs, are investment companies that are legally classified as open-end companies or Unit Investment Trusts (UITs), but that differ from traditional open-end companies and UITs in the following respects: ETFs do not sell individual shares directly to investors and only issue their shares in large blocks (blocks of 50,000 shares, for example) that are known as “Creation... 

An equity-linked CD is an FDIC-insured certificate of deposit that ties the rate of return to the performance of a stock index such as the S&P 500 Composite Stock Price Index.    The terms of these CDs vary; typically the term is five years.  The financial institution calculates your rate of return on the date that the CD matures based on the particular terms of the contract.  Therefore, there... 

Please click here for the presentation.    Read More »