The document discusses the potential impacts of the 2017 Tax Legislation on the Access Fund and its investments. It highlights changes in U.S. tax law that could affect the taxation of Limited Partners' investments, including limitations on interest expense deductibility, changes in corporate tax rates, and the treatment of foreign income. The document advises prospective investors to seek independent legal, tax, and financial advice before investing in the Access Fund.
doj/DataSet10/EFTA01393311.pdf
{"title":"Impact of 2017 Tax Legislation on Access Fund","key_people":["Cleary Gottlieb Steen & Hamilton LLP","Maples and Calder"],"document_date":"2018","document_type":"legal","key_locations":["United States","Cayman Islands"],"document_subtype":"legal advisory","key_organizations":["Aspen Grove Capital, LLC","Access Fund"],"reference_numbers":["DB-SDNY-0098826","SDNY_GM_00245010","EFTA01393311"]}