The document discusses the tax implications and considerations for Limited Partners in the sale of interests in an Access Fund. It covers capital gains, tax basis adjustments, and limitations on the deductibility of interest expenses. The document also mentions the potential termination of the Access Fund for tax purposes if a significant portion of interests are sold within a year.
documents/vol00010-efta01354207-pdf.pdf
{"key_people":["Henry Nicholas"],"document_type":"financial","document_subtype":"investment document","key_organizations":["Access Fund"]}