The document provides tax-related information for U.S. Tax-Exempt Investors and U.S. taxable investors in the Access Fund. It discusses the implications of Unrelated Business Taxable Income (UBTI), excise taxes, and foreign tax credits. It also outlines the responsibilities of the Access Fund in filing tax returns and the potential for audits by the IRS.
documents/vol00010-efta01353829-pdf.pdf
{"document_type":"financial","key_locations":["United States"],"document_subtype":"investment fund tax information","key_organizations":["Dimension Capital Management","Access Fund"],"reference_numbers":["DB-SDNY-0038374","SDNY_GM_00184558","EFTA01353829"]}