This document provides a summary of the U.S. federal income tax consequences for prospective investors in the Access Fund and the Underlying Fund, which are expected to be treated as partnerships for tax purposes. It advises investors to consult their own tax advisors and discusses potential risks of the Funds being treated as corporations for tax purposes.
documents/vol00010-efta01354636-pdf.pdf
{"document_type":"financial","document_subtype":"tax summary","key_organizations":["Access Fund","Underlying Fund","IRS"],"reference_numbers":["GLDUS125","DB-SDNY-0039231","SDNY_GM_00185415","EFTA01354636"]}