This document is a section from the Glendower Capital Secondary Opportunities Fund IV, LP's Private Placement Memorandum, discussing legal, ERISA, and tax considerations for investors. It outlines 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 audit rules.
documents/vol00010-efta01355237-pdf.pdf
{"document_type":"legal","document_subtype":"Private Placement Memorandum","key_organizations":["Glendower Capital","Glendower Capital Secondary Opportunities Fund IV, LP","U.S. Internal Revenue Service"],"reference_numbers":["DB-SDNY-0040215","SDNY_GM_00186399","EFTA01355237"]}