This document outlines the legal, ERISA, and tax considerations for investors in the Glendower Capital Secondary Opportunities Fund IV, LP, particularly focusing on UK tax implications for both UK and non-UK resident investors. It discusses the treatment of offshore funds, controlled foreign companies, unrealized gains or losses, and inheritance tax implications.
documents/vol00010-efta01355047-pdf.pdf
{"document_type":"legal","key_locations":["UK"],"document_subtype":"Confidential Private Placement Memorandum","key_organizations":["Glendower Capital Secondary Opportunities Fund IV, LP","Pacific Life Insurance Co"],"reference_numbers":["DB-SDNY-0039789","SDNY_GM_00185973","EFTA01355047"]}