This document is a section from the Confidential Private Placement Memorandum for Glendower Capital Secondary Opportunities Fund IV, LP. It outlines the ERISA and tax considerations for investors, particularly focusing on UK tax implications for both UK resident and non-resident investors. It discusses the treatment of gains, income, and inheritance tax for different types of investors, including individuals, companies, pension funds, and exempt bodies.
doj/DataSet10/EFTA01389836.pdf
{"document_type":"financial","key_locations":["UK"],"document_subtype":"Private Placement Memorandum","key_organizations":["Glendower Capital","Glendower Capital Secondary Opportunities Fund IV, LP"],"reference_numbers":["DB-SDNY-0094202","SDNY_GM_00240386","EFTA01389836"]}