This document is a memorandum discussing certain regulatory and tax matters related to the Access Fund. It highlights the lack of IRS rulings, the need for investors to consult tax advisors, and the unregistered status of the Interests under the Securities Act of 1933. It also discloses past regulatory issues involving Raymond James, a Placement Agent for the Interests.
doj/DataSet10/EFTA01394160.pdf
{"key_people":["Raymond James"],"document_date":"2011","document_type":"correspondence","key_locations":["United States","Puerto Rico","Virgin Islands","District of Columbia"],"document_subtype":"memorandum","key_organizations":["DF Enterprises","Access Fund","Raymond James Financial Services, Inc.","Securities and Exchange Commission"]}