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Tuesday 3 December 2013

Mutual Fund Mergers

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It's merger time for mutual funds (
MFs). As many as 14 schemes have merged since July this year, which is more than double the pace at which mergers took place between February and May.
The reduction in securities transaction tax (
STT) has helped fund houses merge their schemes at significantly lower costs. STT has been reduced from 0.25% to 0.001% for MFs and exchange-traded funds with effect from June this year, making merger costs almost negligible.


For instance, fund houses were paying an STT of Rs 25 lakh for a merger in which the combined AUM (assets under management) of the merged and surviving scheme was Rs 100 crore. They have to pay just Rs 1 lakh for such mergers now.


The reduction in STT has helped scheme mergers. Mergers in equity MF schemes are done either to bury below average performance or cut down the number of offerings. Such mergers result in a change in the objective of the scheme that is getting merged and also aim at slowly pushing out unpopular themes.


While IDFC merged two of its schemes – IDFC India GDP Growth Fund and IDFC Strategic Sector Equity Fund into IDFC Classic Equity Fund – Reliance has merged its Natural Resources Fund into its Vision Fund.


The rise in markets in the past two months is also pushing fund houses to merge schemes, industry officials said. Fund houses are using the buoyancy in markets to merge schemes.


Investors also don't want multiplicity in schemes. They would rather invest in high performing funds.


Investors should, however, watch out for the tax implications of such mergers. In case of a scheme merger, there is a fresh issue of units of the surviving scheme in lieu of units in the merging scheme(s). While the amalgamation is treated as redemption for unit holders of the scheme that is being merged, the issue of new units is considered as a purchase.


Investors of the scheme that is getting merged are liable for capital gains tax as it is considered a withdrawal. If an investor stays with the scheme for less than one year, he/she is liable to pay short-term capital gains tax for an equity scheme.


Simply put, investors, who are invested for less than one year with some capital gains in a fund either have to pay taxes and exit or continue with the surviving scheme, which may not necessarily be consistent with their investment need/ strategy.


Market regulator Sebi has mandated that investors in the scheme that is getting merged should be given 30 days time to exit at the existing
NAV (net asset value) without paying any exit load.

 

 STT was reduced from 0.25% to 0.001% for MFs and ETFs exchange-traded funds in June, making merger costs almost negligible


 Investors should watch out for the tax implications of such mergers รค Investors of the scheme that is getting merged are liable for capital gains tax as it is considered a withdrawal

Happy Investing!!

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