This document outlines the legal considerations under the U.S. Commodity Exchange Act of 1936 and ERISA for the Glendower Capital Secondary Opportunities Fund IV, LP. It details exemptions from CFTC registration for the Manager and General Partner, ERISA fiduciary duties, and the implications of plan assets under ERISA regulations.
doj/DataSet10/EFTA01389829.pdf
{"title":"Glendower Capital Secondary Opportunities Fund IV, LP - ERISA and Tax Considerations","document_type":"legal","document_subtype":"Legal Considerations","key_organizations":["Glendower Capital Secondary Opportunities Fund IV, LP","U.S. Commodity Futures Trading Commission","U.S. Department of Labor"],"reference_numbers":["CFTC Regulation Section 4.13(a)(3)","CFTC Regulation Section 5.1(m)","CFTC Regulation Section 190.01(x)","Section 404 of ERISA","Section 406 of ERISA","Section 4975 of the U.S. Internal Revenue Code of 1986","29 C.F.R. Section 2550.404a-1","Section 3(42) of ERISA"]}