This section of the memorandum discusses legal, ERISA, and tax considerations for the Glendower Capital Secondary Opportunities Fund IV, LP. It outlines the 25% Test for Benefit Plan Investors under ERISA, the requirement for Form 5500 reporting, and certain U.S. federal income tax considerations for investors. The document emphasizes the complexity of tax implications for partnerships and advises investors to consult with tax advisors.
documents/vol00010-efta01353902-pdf.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","U.S. Internal Revenue Service"]}