This document provides a summary of the expected U.S. federal income tax treatment for prospective investors in the Access Fund and the Underlying Fund, which are expected to be treated as partnerships for tax purposes. It outlines potential tax consequences, including the possibility of being taxed as a corporation if certain conditions are not met, and advises investors to consult their own tax advisors.
doj/DataSet10/EFTA01394552.pdf
{"key_people":["Lawrence Hirsch"],"document_type":"financial","key_locations":["U.S."],"document_subtype":"tax summary","key_organizations":["Access Fund","Underlying Fund","IRS"],"reference_numbers":["GLDUS140"]}