The document discusses the tax reporting obligations for U.S. Limited Partners investing in non-U.S. entities through the Access Fund. It outlines the requirements for filing information returns, the potential penalties for non-compliance, and the conditions under which qualified dividend income is taxed at reduced rates. It also mentions the FBAR filing obligations for U.S. persons with financial interests in non-U.S. accounts.
doj/DataSet10/EFTA01393322.pdf
{"document_type":"financial","key_locations":["United States"],"document_subtype":"tax document","key_organizations":["Aspen Grove Capital, LLC","Access Fund"],"reference_numbers":["DB-SDNY-0098839","SDNY_GM_00245023","EFTA01393322"]}