The document discusses the tax reporting obligations of U.S. Limited Partners in relation to their investments in non-U.S. entities through the Access Fund. It outlines the requirements for filing information returns, the potential penalties for non-compliance, and the conditions under which qualified dividend income may be taxed at reduced rates. It also mentions the FBAR filing obligations for U.S. persons with financial interests in non-U.S. accounts.
doj/DataSet10/EFTA01393867.pdf
{"document_type":"financial","key_locations":["United States"],"document_subtype":"tax document","key_organizations":["Forrestal Capital LLC","Access Fund"],"reference_numbers":["GLDUS137"]}