This document outlines the ERISA and tax considerations for investors in the Glendower Capital Secondary Opportunities Fund IV, LP, particularly focusing on UK tax implications for both UK and non-UK resident investors. It discusses the treatment of offshore funds, controlled foreign companies, unrealized gains or losses, and inheritance tax implications.
documents/vol00010-efta01364832-pdf.pdf
{"document_type":"legal","key_locations":["UK"],"document_subtype":"Confidential Private Placement Memorandum","key_organizations":["Glendower Capital Secondary Opportunities Fund IV, LP","Southern Financial LLC"],"reference_numbers":["DB-SDNY-0055381","SDNY_GM_00201565","EFTA01364832"]}