The document discusses the tax implications for the Access Fund, including the treatment of capital losses, capital gains, and ordinary income from interest and fees. It also covers the tax treatment of debt investments, original issue discount, market discount, and contingent payment debt instruments. Additionally, it addresses uncertainties in U.S. federal income tax law related to debt restructuring.
doj/DataSet10/EFTA01386598.pdf
{"document_type":"financial","document_subtype":"tax document","key_organizations":["Southern Financial LLC","Access Fund"],"reference_numbers":["DB-SDNY-0088361","SDNY_GM_00234545","EFTA01386598"]}