What is a Dual Fund? A Comprehensive Guide to Its Legal Definition

Definition & Meaning

A dual fund is a type of mutual fund structured as a closed-end investment company. It offers a limited number of shares for purchase and categorizes its shareholders into two groups: common shareholders and preferred shareholders. This structure allows the fund to operate two distinct funds within one entity.

Common shareholders are entitled to all distributions from capital gains, while preferred shareholders receive distributions from dividend and interest income. The fund typically specifies a liquidation date in its organizational documents, meaning that income is distributed annually, but capital gains are only distributed when the fund is liquidated. Income shares are retired at a fixed price, while capital growth is allocated to growth shareholders.

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Real-world examples

Here are a couple of examples of abatement:

Example 1: An investor purchases shares in a dual fund that focuses on technology companies. They hold common shares, which means they will receive all capital gains when the fund is liquidated, while preferred shareholders receive annual income distributions from dividends.

Example 2: A dual fund specializing in real estate may have a fixed liquidation date of ten years. Preferred shareholders receive annual income from rental properties, while common shareholders wait for the capital gains from property sales at the end of the ten years. (hypothetical example)

Comparison with related terms

Term Definition Key Differences
Mutual Fund A pooled investment vehicle that allows multiple investors to invest in a diversified portfolio. Unlike dual funds, mutual funds do not typically distinguish between types of shareholders.
Closed-End Fund An investment fund with a fixed number of shares that are traded on an exchange. Dual funds specifically categorize shareholders and have distinct income and capital gain distributions.

What to do if this term applies to you

If you are considering investing in a dual fund, review the fund's organizational documents carefully. Understand the distinctions between common and preferred shares, and evaluate your investment goals. For assistance, consider using US Legal Forms to access legal templates that can help you navigate the investment process. If your situation is complex, consulting a financial advisor or legal professional is advisable.

Quick facts

  • Type: Closed-end investment company
  • Shareholder Types: Common and preferred
  • Income Distribution: Annually for preferred shareholders
  • Capital Gains Distribution: Upon liquidation
  • Investment Focus: Varies by fund

Key takeaways

Frequently asked questions

The main advantage is the ability to receive both income and capital gains, depending on the type of shares held.