Examlex
The required adjustment for AMT purposes for pollution control facilities placed in service in 2015 is equal to the difference between the amortization deduction allowed for regular income tax purposes and the depreciation deduction computed under ADS.
Front-end Loads
Charges paid by investors at the time of purchasing a mutual fund.
Back-end Loads
Fees paid by investors when selling mutual fund shares, typically decreasing over time the longer the shares are held.
Hedge Fund
A private investment fund that employs a variety of strategies to earn active return, or alpha, for their investors, often involving leverage, derivatives, and short selling.
SEC Regulation
A set of rules and laws enacted by the U.S. Securities and Exchange Commission to regulate securities markets and protect investors.
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