Articles published by The Hedge Fund Law Report on Sept. 22 and Sept. 29 as part of a three-part series, discuss the prevalence of hedge fund lending to U.S. companies and the primary tax considerations for hedge fund investors associated with direct lending. Over the past few years, teams of bankers that specialize in lending have exited the banks to join alternative asset managers, noted hedge funds partner Jessica O’Mary. As a result, hedge fund managers have the in-house expertise to develop or enhance a direct lending investment strategy Ms. O’Mary outlined.
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