The document discusses legal, ERISA, and tax considerations for the Secondary Opportunities Fund III, LP, focusing on compliance with IRS regulations, particularly the Foreign Account Tax Compliance Act (FATCA). It outlines the obligations of investors to provide necessary information for compliance, potential withholding taxes, and the implications of non-compliance. The document also touches on US state, local, and UK tax considerations for investors.
documents/EFTA01452021.pdf
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