This document provides a summary of the U.S. federal income tax implications for prospective investors in the Access Fund and the Underlying Fund, which are expected to be treated as partnerships for tax purposes. It advises investors to consult their own tax advisors and discusses potential risks if the funds fail to qualify as partnerships.
documents/vol00010-efta01354205-pdf.pdf
{"key_people":["Henry Nicholas"],"document_type":"financial","key_locations":["U.S."],"document_subtype":"tax advisory","key_organizations":["Access Fund","Underlying Fund","IRS"],"reference_numbers":["GLDUS143"]}