The document is an investment memorandum for prospective limited partners of the Access Fund, detailing U.S. federal income tax considerations and regulatory matters. 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 offering.
doj/DataSet10/EFTA01391383.pdf
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