This document provides a summary of the U.S. federal income tax implications for prospective investors in the Access Fund and the Underlying Fund, which are expected to be treated as partnerships for tax purposes. It advises investors to consult their own tax advisors regarding potential tax consequences. The document discusses the potential for the Funds to be treated as corporations if they fail to qualify as partnerships, which would result in different tax implications.
doj/DataSet10/EFTA01391713.pdf
{"document_type":"financial","document_subtype":"tax summary","key_organizations":["Ironsides Asset Management"],"reference_numbers":["DB-SDNY-0096727","SDNY_GM_00242911","EFTA01391713"]}