This document outlines the ERISA and tax considerations for investors in the Glendower Capital Secondary Opportunities Fund IV, LP, particularly focusing on UK tax implications for different types of investors, including UK resident individuals, companies, pension funds, and non-UK residents. It also discusses the potential inheritance tax implications for limited partnership interests in the UK.
doj/DataSet10/EFTA01393401.pdf
{"document_type":"legal","key_locations":["UK"],"document_subtype":"Confidential Private Placement Memorandum","key_organizations":["Aspen Grove Capital, LLC","Glendower Capital Secondary Opportunities Fund IV, LP"],"reference_numbers":["DB-SDNY-0098945","SDNY_GM_00245129","EFTA01393401"]}