Former SEC senior counsel Coates Lear recently joined Squire Patton Boggs as a principal, based in the firm’s Denver and Washington, D.C. offices.  For insight from the firm, see “How Hedge Fund Managers Should Respond to Tax Regulator Attacks on ‘Disguised Management Fees’ (Part Two of Two),” Hedge Fund Law Report, Vol. 8, No. 34 (Sep. 3, 2015).  Coates comes to the firm after eight years in the SEC’s Division of Enforcement, most recently in the Asset Management Unit, a specialized unit devoted exclusively to investigating potential violations by companies and individuals involved in managing hedge funds, private equity funds, mutual funds and separate accounts.  See “Conflicts Remain an Overarching Concern for the SEC’s Asset Management Unit,” Hedge Fund Law Report, Vol. 8, No. 10 (Mar. 12, 2015).