James W. Kaiser

CPA

215/405-6016
E-mail Jim Kaiser

Jim Kaiser is a partner with BBD’s Investment Management Group and has dedicated his more than 14 years of accounting and auditing experience to the service of registered investment companies. 

Jim’s specialized expertise related to mutual funds includes:

• Fund mergers, including the identification of the accounting survivor as well as the computation of limitations on loss carry-forwards
• Mutual fund start-ups, including avoiding the unintentional creation of a preferential share class
• Accounting and tax issues related to innovative products
• Mauritius special-purpose vehicles
• Implications for Funds related to investments in convertible bonds
• Establishment of controlled foreign corporations as a means to gain commodity exposure without failing the IRS qualifying income requirement for regulated investment companies

Jim regularly presents seminars to clients, third-party accounting service providers, and other industry contacts on the implications of new accounting pronouncements and other developments affecting mutual funds.  He also is responsible for the development of the firm’s proprietary audit programs for registered investment companies and is active in training and mentoring BBD Investment Management Group staff.

Education

• Rutgers University- Bachelor of Science, accounting

Associations

• American Institute of Certified Public Accountants
• Pennsylvania Institute of Certified Public Accountants: Member, Peer-to-Peer Consultation Panel for Investment Companies and Mutual Funds