This document discusses the legal, ERISA, and tax considerations for investors in the Glendower Capital Secondary Opportunities Fund IV, LP. It covers topics such as the deductibility of expenses, qualified business income deductions, and the implications for ERISA plans and tax-exempt investors. It also addresses considerations for non-U.S. investors, including withholding tax rates and effectively connected income.
documents/vol00010-efta01355044-pdf.pdf
{"document_type":"legal","document_subtype":"Private Placement Memorandum","key_organizations":["Glendower Capital Secondary Opportunities Fund IV, LP","Pacific Life Insurance Co"],"reference_numbers":["DB-SDNY-0039785","SDNY_GM_00185969","EFTA01355044"]}