This document discusses legal, ERISA, and tax considerations for investors in the Glendower Capital Secondary Opportunities Fund IV, LP. It covers the 25% Test for Benefit Plan Investors, Form 5500 reporting requirements, and U.S. federal income tax considerations, including partnership treatment and new partnership audit rules under the Bipartisan Budget Act of 2015.
documents/vol00010-efta01364826-pdf.pdf
{"title":"Certain Legal, ERISA and Tax Considerations","document_type":"legal","document_subtype":"Private Placement Memorandum","key_organizations":["Glendower Capital Secondary Opportunities Fund IV, LP","Southern Financial LLC"]}