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A specialized investment fund or SIF is a lightly regulated and tax-efficient regulatory regime aimed for a broader range of eligible investors. This type of investment fund is governed by the Luxembourg law of 13 February 2007 replacing the law of 1991 defining the legal framework for institutional funds and enlarging the distribution scope to “well-informed investors”. The SIF law significantly simplified the rules for setting up investment fund structures ranging from straightforward investment strategies investing in listed securities to hedge funds, real estate and private equity funds. On 12 July 2013, the SIF regime was amended by the law on alternative investment fund managers (AIFM law). Consequently, the SIF law has been divided into two parts: * General provisions applicable to all SIFs; * Specific provisions applicable to SIFs which qualify as Alternative Investment Fund (AIF) and which require to be managed by an authorized Alternative Investment Fund Manager (AIFM). Due to the broad definition of AIFs, most SIFs are qualified as SIF AIFs. == Characteristics == 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Specialized investment fund」の詳細全文を読む スポンサード リンク
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