The document discusses the tax implications of restructuring debt obligations and investments by the Access Fund. It highlights potential taxable events, the impact of investing in derivatives, partnerships, and passive foreign investment companies (PFICs). It also addresses the 20% deduction for qualified business income and the tax consequences for U.S. Tax-Exempt Investors and Limited Partners.
documents/vol00010-efta01354641-pdf.pdf
{"document_type":"financial","document_subtype":"tax document","key_organizations":["Access Fund"],"reference_numbers":["GLDUS125","DB-SDNY-0039236","SDNY_GM_00185420","EFTA01354641"]}