This document discusses the ERISA and tax considerations for the Glendower Capital Secondary Opportunities Fund IV, LP. It covers topics such as the deductibility of organizational expenses, limitations on investment interest expense deductions, qualified business income deductions, and the implications for ERISA plans and other tax-exempt limited partners. It also addresses U.S. federal income tax considerations for non-U.S. investors, including withholding tax rates and effectively connected income.
documents/vol00010-efta01354743-pdf.pdf
{"document_type":"legal","document_subtype":"Confidential Private Placement Memorandum","key_organizations":["Glendower Capital Secondary Opportunities Fund IV, LP"],"reference_numbers":["DB-SDNY-0039341","SDNY_GM_00185525","EFTA01354743"]}