The document discusses tax implications for U.S. Tax-Exempt Investors and Limited Partners in relation to the Access Fund. It highlights the potential for Unrelated Business Taxable Income (UBTI) and excise taxes for certain investors, as well as the availability of foreign tax credits for Limited Partners. The document also outlines the responsibilities of the Access Fund in filing tax returns and the potential for audits by the IRS, with the General Partner having significant authority over tax matters.
documents/EFTA01390788.pdf
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