Flexibility and tax dominate structure


Brian McDermott and Siobhán Moloney at A&L Goodbody say agility in terms of industry, investor and regulatory demand should be considered when selecting a fund structure. They note the Irish qualified investors fund (QIF) allows the use of the most complex of investment strategies. The Irish Regulator’s usual requirements regarding leverage and diversification do not apply; few investment restrictions are imposed on QIFs. There are also a number of structures that can be used to mitigate difficu