This section of the memorandum discusses the ERISA and tax considerations for investors in the Glendower Capital Secondary Opportunities Fund IV, LP. It covers the deductibility of expenses, qualified business income deductions, and the implications for ERISA plans and other tax-exempt limited partners. It also addresses considerations for non-resident and non-U.S. investors, including withholding tax and effectively connected income.
doj/DataSet10/EFTA01392109.pdf
{"title":"Glendower Capital Secondary Opportunities Fund IV, LP - ERISA and Tax Considerations","key_people":["Glenn Warren"],"document_type":"legal","document_subtype":"Private Placement Memorandum","key_organizations":["Glendower Capital Secondary Opportunities Fund IV, LP"],"reference_numbers":["DB-SDNY-0097268","SDNY_GM_00243452","EFTA01392109"]}