DMS 4th Annual Offshore Investment Funds Summit: A Retrospective (Video Content)

The Cayman Islands Monetary Authority has introduced sweeping changes to anti-money laundering audit requirements for investment funds, mandating independent audits of entire compliance programmes by September 2026. This marks a fundamental departure from previous practice where internal AML officers could conduct their own testing, raising critical questions about implementation timelines, qualified auditor availability, and compliance costs for funds operating in the jurisdiction.

The Cayman Islands (Cayman) has long set the benchmark for sophisticated private wealth structuring and solutions.

In the constantly evolving regulatory, political, and economic landscape of Latin America, high net-worth (HNW) families face unique challenges in the preservation and intergenerational transfer of wealth...

The Mutual Funds (Amendment) Bill, 2026 (Mutual Funds (Amendment) Bill) and Private Funds (Amendment) Bill, 2026 (Private Funds (Amendment) Bill) (the Mutual Funds (Amendment) Bill and the Private Funds (Amendment)...

The Cayman Islands foundation company is emerging as a powerful and adaptable private wealth structure. This article explores the key features of Cayman foundation companies...

It's always wise to hope for the best but plan for the worst, and, with global rates of dementia on the increase, planning for incapacity should be part of everyone's wealth and succession strategy.

Bringing on an outside team to handle accounting and reporting can help alternative asset managers focus on their core competencies.

On 15 April 2024, Directive 2024/927/EU amending AIFMD (2011/61/EU) and the UCITS Directive (2009/65/EC), as regards delegation arrangements, liquidity risk management, supervisory reporting, the provision of depositary and custody services and loan origination by alternative investment funds ("AIFMD II") entered into force.

As an evolving area of commercial disputes in the Cayman Islands, global enforcement trends provide us with valuable insight into the types of regulatory proceedings on the horizon for offshore jurisdictions.

Carey Olsen Cayman Islands partner Bernadette Carey and senior associate Sarah-Jane Hall explore the challenges of managing family wealth.