This section of the memorandum discusses legal considerations related to ERISA and tax implications for investors in the Glendower Capital Secondary Opportunities Fund IV, LP. It outlines the 25% Test for Benefit Plan Investors, the requirement for Form 5500 reporting, and certain U.S. federal income tax considerations. The document advises investors to consult with legal and tax advisors regarding ERISA provisions and tax consequences.
documents/EFTA01390865.pdf
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