This document provides a summary of certain U.S. federal income tax considerations related to an investment in the Access Fund. It is based on the Internal Revenue Code, U.S. Treasury Regulations, and judicial decisions as of the date of the memorandum. The document advises that the IRS may have different interpretations and that no IRS ruling or legal opinion has been obtained. It highlights that the discussion is not exhaustive and may not cover all relevant tax considerations for specific investors, especially those subject to special rules or non-U.S. persons. It emphasizes the importance of consulting tax advisors for personalized advice.
doj/DataSet10/EFTA01392376.pdf
{"key_people":["Patrick Gerschel"],"document_type":"financial","key_locations":["United States"],"document_subtype":"tax considerations","key_organizations":["Access Fund"],"reference_numbers":["GLDUS128"]}