This section of the memorandum discusses legal, ERISA, and tax considerations for the Glendower Capital Secondary Opportunities Fund IV, LP. It covers the 25% Test for Benefit Plan Investors under ERISA, Form 5500 reporting requirements, and U.S. federal income tax considerations for investors. The document emphasizes the complexity of tax implications for partnerships and advises investors to consult with tax advisors.
doj/DataSet10/EFTA01389404.pdf
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