Cory R. Stewart, CPA

Cory is a tax partner with our firm dedicated to serving the investment management industry.

Cory has 15 years of experience dedicated to the service of investment companies, both registered and unregistered.

Cory has experience with many types of investment companies, including:

Domestic and international equity funds
Multi-advisor structured funds
Master-feeder funds
Currency funds
Exchange-traded funds
REIT funds
Commodity funds, including those investing with a controlled foreign corporation structure
Cayman Islands registered funds
Private equity funds

He maintains significant expertise with the issues and trends related to investment company taxation and has extensive experience with the following:

Income character and distribution issues related to tax-exempt funds
Application of the use of derivatives in managing capital gains distributions
Tax issues arising from investments in complex derivatives, including futures, options, and notional principal contracts
Tax compliance for alternative investment products and advisors
U.S. tax reporting for foreign investment structures
Policies and procedures with respect to the use of tax equalization
Tax issues resulting from ownership changes, mergers and liquidations
Tax issues related to mortgage and asset-backed securities
Determining optimal year-ends, distribution policies, fund elections, and other fund-specific tax matters
Documenting and evaluating tax positions
Primary and secondary fund tax reporting
Compliance with the RIC Modernization Act of 2010 and subsequent technical corrections
Tax allocations for hedge and private equity funds

Education

Associations