This document provides a summary of the U.S. federal income tax implications for prospective investors in the Access Fund and the Underlying Fund, which are expected to be treated as partnerships for tax purposes. It discusses potential tax liabilities for limited partners, the possibility of the funds being treated as corporations, and the implications of such a change in status.
doj/DataSet10/EFTA01392015.pdf
{"key_people":["Glenn Warren"],"document_type":"financial","key_locations":["U.S."],"document_subtype":"tax summary","key_organizations":["Access Fund","Underlying Fund","IRS"],"reference_numbers":["GLDUS144"]}