The document discusses the tax implications for the Access Fund, including the restructuring of debt obligations, investments in derivatives, partnerships, and passive foreign investment companies (PFICs). It highlights potential taxable events, the impact on U.S. federal income tax for Limited Partners, and considerations for U.S. Tax-Exempt Investors regarding UBTI. The document advises prospective investors to consult tax advisors.
documents/vol00010-efta01353828-pdf.pdf
{"document_type":"financial","document_subtype":"investment fund tax implications","key_organizations":["Access Fund","Dimension Capital Management"],"reference_numbers":["DB-SDNY-0038372","SDNY_GM_00184556","EFTA01353828"]}