Alex Cummings

Alex Cummings, Director, joined the Firm in September 1998 and was promoted to Director in July 2007.  Alex is responsible for managing the Firm's Hedge Fund tax group which provides tax return preparation services, tax planning, research and other consulting services for investment vehicles in the alternative investment industry.  Alex's primary responsibilities include consultations with clients regarding tax consequences of investments in financial products, review of formation documents, advantageous fund structures, appropriate tax elections and tax planning opportunities as well as review of U.S., state and local partnership and corporation tax returns, withholding returns, and employee benefit plan returns.  Alex is experienced in a variety of issues that pose challenges to the Hedge Fund industry.  His experience includes the following types of fund structures and issues:

• Commodity pools
• Long/short equity, global macro, convertible arbitrage, private equity and fixed income strategies
• Fund of Funds
• Passive Foreign Investment Companies
• Parallel Funds, Master-Feeder Funds, and Segregated Account or Portfolio Companies
• SEC Registered Funds
• Electronic Filing of large returns
• Preparation and distribution of electronic and paper Schedule K-1s for large funds
• Direct Filing Entities for funds that constitute Plan Assets
• Section 1441 and 1446 withholding compliance for non-residents for domestic withholding agents non-withholding foreign partnerships and foreign withholding partnerships

Alex graduated from the University of Baltimore with a B.S. in accounting.  He is a member of the Managed Funds Association ("MFA"), an MFA Tax Committee member, and a frequent contributor to the MFA Reporter publication. Alex has been a presenter for Financial Research Associates, LLC's Hedge Fund tax conferences and has taught the Center for Professional Education, Inc's Advanced Tax Issues for Hedge Funds course.