The CCF is one of a range of fund structures available to asset managers wishing to establish a regulated Irish fund. CCFs are tax transparent for investors which makes them particularly attractive for pension funds and asset pooling vehicles.
WHAT IS A CCF?
A CCF is an Irish regulated fund structure that can be established either as an undertaking for collective investment in transferable securities (UCITS) or as an alternative investment fund (AIF). A CCF may be established as a single standalone fund or, more commonly, as an umbrella fund comprising one or more sub-funds.