The document discusses tax implications for U.S. Tax-Exempt Investors in the Access Fund, including UBTI, excise taxes, and foreign tax credits. It advises investors to consult tax advisors regarding these rules and mentions the Access Fund's tax return filing requirements and potential audits.
documents/vol00010-efta01354212-pdf.pdf
{"key_people":["Henry Nicholas"],"document_type":"financial","key_locations":["United States"],"document_subtype":"tax document","key_organizations":["Access Fund","IRS"],"reference_numbers":["GLDUS143"]}