Regulated Investment Company
GPTKB entity
Statements (24)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
asset management company
|
| gptkbp:abbreviation |
gptkb:RIC
|
| gptkbp:benefit |
Avoids double taxation
|
| gptkbp:countryOfOrigin |
gptkb:United_States
|
| gptkbp:firstRegulated |
1936
|
| https://www.w3.org/2000/01/rdf-schema#label |
Regulated Investment Company
|
| gptkbp:includes |
gptkb:Closed-End_Fund
Exchange-Traded Fund Mutual Fund |
| gptkbp:mustDistribute |
At least 90% of income to shareholders
|
| gptkbp:mustFile |
gptkb:Form_1120-RIC
|
| gptkbp:purpose |
Investment management
|
| gptkbp:regulates |
gptkb:Securities_and_Exchange_Commission
gptkb:U.S._Internal_Revenue_Code |
| gptkbp:relatedTo |
gptkb:Investment_Company_Act_of_1940
gptkb:Subchapter_M |
| gptkbp:requires |
Diversified
Managed by a board of directors Registered investment company |
| gptkbp:subject |
gptkb:Subchapter_M_of_the_Internal_Revenue_Code
|
| gptkbp:taxStatus |
Pass-through entity
|
| gptkbp:bfsParent |
gptkb:Vanguard_S&P_500_ETF
gptkb:RIC |
| gptkbp:bfsLayer |
6
|