This document outlines certain legal, ERISA, and tax considerations for the Glendower Capital Secondary Opportunities Fund IV, LP. It discusses exemptions from registration with the U.S. Commodity Futures Trading Commission (CFTC) for the Manager and General Partner under CFTC Regulation Section 4.13(a)(3). It also covers ERISA considerations for fiduciaries of employee benefit plans considering investment in the fund, including fiduciary duties, prudence, diversification, and potential prohibited transactions under ERISA and the U.S. Internal Revenue Code.
doj/DataSet10/EFTA01389403.pdf
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