The document discusses U.S. tax reporting requirements for Limited Partners of the Georgetown University Endowment, particularly those with interests in non-U.S. entities. It outlines the obligations for filing information returns, potential penalties for non-compliance, and the conditions under which qualified dividend income is taxed at reduced rates. The document also touches on the requirements for filing an FBAR for U.S. persons with financial interests in non-U.S. accounts.
doj/DataSet10/EFTA01389307.pdf
{"document_type":"financial","key_locations":["United States"],"document_subtype":"tax document","key_organizations":["Georgetown University Endowment","Access Fund","IRS"],"reference_numbers":["DB-SDNY-0093662","SDNY_GM_00239846","EFTA01389307"]}