This section of the memorandum discusses the tax implications for investors in the Glendower Capital Secondary Opportunities Fund IV, LP, particularly in relation to offshore fund rules, UK resident individuals and companies, non-UK resident investors, and inheritance tax. It outlines how different types of investors may be taxed on income and gains, and the potential for inheritance tax on limited partnership interests.
doj/DataSet10/EFTA01394655.pdf
{"title":"Cedar Legal. ERISA and Tax Considerations","key_people":["Lawrence Hirsch"],"document_type":"legal","key_locations":["UK"],"document_subtype":"Confidential Private Placement Memorandum","key_organizations":["Glendower Capital Secondary Opportunities Fund IV, LP"],"reference_numbers":["DB-SDNY-0100689","SDNY_GM_00246873","EFTA01394655"]}