The document discusses the tax implications of restructuring debt obligations and investments by the Access Fund, including potential taxable events, investments in derivatives, partnerships, and passive foreign investment companies (PFICs). It highlights the need for investors to consult tax advisors due to complex U.S. federal income tax consequences.
doj/DataSet10/EFTA01390136.pdf
{"key_people":["Ian Slome"],"document_type":"correspondence","document_subtype":"memo","key_organizations":["Access Fund"],"reference_numbers":["GLDUS138"]}