The document discusses legal, ERISA, and tax considerations for the Glendower Capital Secondary Opportunities Fund IV, LP. It outlines exemptions from registration with the U.S. Commodity Futures Trading Commission (CFTC) for the Manager and General Partner, and details ERISA considerations for fiduciaries of employee benefit plans investing in the fund.
doj/DataSet10/EFTA01386678.pdf
{"document_type":"legal","document_subtype":"Private Placement Memorandum","key_organizations":["Glendower Capital Secondary Opportunities Fund IV, LP","U.S. Commodity Futures Trading Commission","U.S. Department of Labor"],"reference_numbers":["29 C.F.R. Section 2550.404a-1","Section 404 of ERISA","Section 406 of ERISA","Section 4975 of the U.S. Internal Revenue Code of 1986","Section 3(42) of ERISA"]}