This document is a section from the Confidential Private Placement Memorandum for Glendower Capital Secondary Opportunities Fund IV, LP. It discusses legal, ERISA, and tax considerations, focusing on FATCA and other international disclosure regimes. The document outlines the implications of FATCA, including withholding tax requirements, compliance obligations under the UK FATCA Legislation, and the potential consequences for non-compliant investors. It also covers the Common Reporting Standard and other international tax reporting regimes that the Fund must adhere to.
doj/DataSet10/EFTA01394259.pdf
{"document_type":"legal","key_locations":["United Kingdom","United States"],"document_subtype":"Private Placement Memorandum","key_organizations":["Glendower Capital Secondary Opportunities Fund IV, LP","HMRC","IRS"]}