This document is a section from the Confidential Private Placement Memorandum for Glendower Capital Secondary Opportunities Fund IV, LP. It discusses legal, ERISA, and tax considerations for investors, including organizational expenses, investment interest limitations, qualified business income deductions, and implications for ERISA plans and non-U.S. investors. The document outlines potential tax liabilities and considerations for different types of investors, including non-corporate, tax-exempt, and non-resident alien investors.
doj/DataSet10/EFTA01391454.pdf
{"document_type":"legal","document_subtype":"Private Placement Memorandum","key_organizations":["Glendower Capital","ERISA"],"reference_numbers":["DB-SDNY-0096373","SDNY_GM_00242557","EFTA01391454"]}