This document provides tax-related information for Limited Partners of the Access Fund, including implications of the 2017 Tax Legislation, potential changes in tax laws, and specific tax considerations for U.S. and non-U.S. investors. It discusses the concept of 'phantom' or 'dry' income, tax-exempt investors and UBTI, and the Foreign Account Tax Compliance Act (FATCA) requirements.
doj/DataSet10/EFTA01391091.pdf
{"document_type":"financial","document_subtype":"tax information","key_organizations":["Access Fund","Underlying Fund","IRS"],"reference_numbers":["GLDUS139","DB-SDNY-0095827","SDNY_GM_00242011","EFTA01391091"]}