This document outlines certain legal, ERISA, and tax considerations for investors in the Glendower Capital Secondary Opportunities Fund IV, LP. It discusses the 25% Test for Benefit Plan Investors, Form 5500 reporting requirements, and U.S. federal income tax considerations for the fund, including partnership treatment and new partnership audit rules.
doj/DataSet10/EFTA01393397.pdf
{"title":"Glendower Capital Secondary Opportunities Fund IV, LP - Legal, ERISA and Tax Considerations","document_type":"legal","document_subtype":"Private Placement Memorandum","key_organizations":["Glendower Capital Secondary Opportunities Fund IV, LP","Aspen Grove Capital, LLC"],"reference_numbers":["DB-SDNY-0098939","SDNY_GM_00245123","EFTA01393397"]}