This document is a section from the Glendower Capital Secondary Opportunities Fund IV, LP's Private Placement Memorandum, discussing legal, ERISA, and tax considerations. It outlines the 25% Test for Benefit Plan Investors, Form 5500 reporting requirements, and U.S. federal income tax considerations for investors. The document emphasizes the complexity of tax implications for partnerships and advises investors to consult with tax advisers.
doj/DataSet10/EFTA01394252.pdf
{"document_type":"legal","document_subtype":"Private Placement Memorandum","key_organizations":["Glendower Capital","DF Enterprises"],"reference_numbers":["DB-SDNY-0100250","SDNY_GM_00246434","EFTA01394252"]}