NEW YORK, Feb 7 (Reuters) - Billionaire investor William Ackman is offering a new hedge fund to U.S.-based retail investors, allowing Main Street to tap into his double digit performance gains previously reserved for Wall Street clients.

Ackman's Pershing Square Capital Management said in a regulatory filing on Wednesday that the firm is launching Pershing Square USA, an investment vehicle that will be listed on the New York Stock Exchange. There will be no minimum investment, the fund will charge a flat 2% fee every year after the first year and it will be available to retail investors who don't have the net worth needed to invest in hedge funds. (Reporting by Svea Herbst-Bayliss)