The document discusses U.S. tax reporting requirements for Limited Partners owning interests in non-U.S. entities through the Access Fund. It outlines the obligations for filing information returns, potential penalties for non-compliance, and the conditions under which qualified dividend income is taxed at reduced rates. It also mentions the FBAR filing requirements for U.S. persons with financial interests in non-U.S. accounts.
doj/DataSet10/EFTA01382998.pdf
{"document_type":"financial","key_locations":["United States"],"document_subtype":"tax document","key_organizations":["Southern Financial LLC","Access Fund"],"reference_numbers":["DB-SDNY-0082579","SDNY_GM_00228763","EFTA01382998"]}