The document discusses the tax treatment of investments and capital losses for the Access Fund, including the amortization of start-up and organizational expenses, limitations on deductibility of capital losses, and the treatment of gains and income from various types of investments. It also covers the implications of holding debt investments with original issue discount, market discount, and contingent payment debt instruments, as well as uncertainties in tax law related to debt restructuring.
doj/DataSet10/EFTA01389728.pdf
{"document_type":"financial","document_subtype":"tax document","key_organizations":["EverWatch Financial","Access Fund"],"reference_numbers":["DB-SDNY-0094092","SDNY_GM_00240276","EFTA01389728"]}