This section of the document outlines various risk factors associated with the Glendower Capital Secondary Opportunities Fund IV, LP, focusing on global tax implications. It discusses potential tax costs for tax-exempt investors, changes in tax laws, tax treatment inefficiencies, phantom income risks, and the impact of changes in the taxation of carried interest. Additionally, it highlights the UK Criminal Finances Act 2017, which introduces a corporate offense for failing to prevent the facilitation of tax evasion, potentially affecting the Fund and its investments.
doj/DataSet10/EFTA01389385.pdf
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