The document discusses the potential impacts of recent changes in U.S. tax law, specifically the 2017 Tax Legislation, on the Access Fund and its investments. It highlights the possible increase in costs and reduction in exposure for the Underlying Fund due to new position limits and aggregation requirements. The document also outlines the legal representation for the Access Fund and advises prospective investors to seek independent legal, tax, and financial advice.
doj/DataSet10/EFTA01392372.pdf
{"key_people":["Patrick Gerschel"],"document_date":"2017-12-22","document_type":"legal","key_locations":["United States","Cayman Islands"],"document_subtype":"legal analysis","key_organizations":["Cleary Gottlieb Steen & Hamilton LLP","Maples and Calder","Access Fund"]}