The document discusses the legal, ERISA, and tax considerations for Glendower Capital Secondary Opportunities Fund N, LP. It outlines exemptions from registration with the U.S. Commodity Futures Trading Commission (CFTC) for the Manager and General Partner under CFTC Regulation Section 4.13(a)(3). It also covers ERISA considerations for fiduciaries of employee benefit plans investing in the fund, including fiduciary duties, prudence, diversification, and potential prohibited transactions.
doj/DataSet10/EFTA01393927.pdf
{"title":"Certain Legal, ERISA and Tax Considerations","document_type":"legal","document_subtype":"Legal Considerations","key_organizations":["Glendower Capital Secondary Opportunities Fund N, LP","U.S. Commodity Futures Trading Commission","U.S. Department of Labor"]}