Indian Journal for Research in Law and Management

The Indian Journal for Research in Law and Management

Advancing Law and Management

ISSN No. : 2583-9896

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The Indian Journal for Research in Law and Management

ISSN No. : 2583-9896

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The Transition of Alternative Investment Funds (AIFs) from Trusts to LLPs: Analyzing the 2026 Conversion Framework and Remaining Investor Confidentiality Friction

Authors
Drishti Shukla
Indore Institute of Law
Published September 6, 2026
Volume Volume III
Issue Issue 11
DOI https://doi.org/10.5281/zenodo.22660400
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Drishti Shukla (2026). The Transition of Alternative Investment Funds (AIFs) from Trusts to LLPs: Analyzing the 2026 Conversion Framework and Remaining Investor Confidentiality Friction. The Indian Journal for Research in Law and Management, Volume III(Issue 11). Retrieved from https://ijrlm.com/journal/the-transition-of-alternative-investment-funds-aifs-from-trusts-to-llps-analyzing-the-2026-conversion-framework-and-remaining-investor-confidentiality-friction/

Abstract

Alternative Investment Funds (AIFs) have now begun to play a significant role in the private capital markets of India, providing investments into start-up businesses, infrastructure, private equity and venture capital, distressed assets and other niche investment avenues. Acknowledging these difficulties, the regulatory changes included in 2026 have provided a clear framework for converting eligible AIFs from trusts to Limited Liability Partnerships (LLPs).

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The Indian Journal for Research in Law and Management
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