This document is a summary of terms and conditions for the Secondary Opportunities Fund III, LP. It outlines the default provisions for limited partners, the term of the fund, currency denomination, tax considerations, and ERISA considerations. The fund is denominated in US dollars and has a term of 7 years, with possible extensions. It is intended to be treated as a partnership for US federal income tax purposes. The document advises investors, especially non-US and US tax-exempt investors, to consult tax advisors. It also addresses ERISA considerations for pension plans and other institutions.
documents/EFTA01451985.pdf
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