This document provides a summary of certain U.S. federal income tax considerations related to an investment in the Access Fund. It discusses the implications for U.S. persons and highlights that the IRS may have different interpretations. The document advises non-U.S. persons and certain categories of investors to consult their own tax advisors. It also notes that the summary does not cover all possible tax considerations, including those under foreign, state, or local laws.
doj/DataSet10/EFTA01386594.pdf
{"document_type":"financial","key_locations":["United States","District of Columbia"],"document_subtype":"tax considerations","key_organizations":["Southern Financial LLC","Access Fund","IRS"]}