This document provides a summary of certain U.S. federal income tax considerations related to an investment in the Access Fund. It discusses the applicability of the U.S. federal income tax code, existing U.S. Treasury Regulations, and judicial decisions as of the date of the memorandum. The document highlights that the IRS may take different positions on the tax considerations described and that no IRS ruling or counsel opinion has been obtained. It is intended for U.S. persons and does not cover all possible tax considerations, especially for non-U.S. persons or entities with special circumstances.
doj/DataSet10/EFTA01394551.pdf
{"key_people":["Lawrence Hirsch"],"document_type":"financial","key_locations":["United States","District of Columbia"],"document_subtype":"tax considerations","key_organizations":["Access Fund","IRS"],"reference_numbers":["GLDUS140"]}