The document provides tax-related information for Limited Partners of the Georgetown University Endowment's Access Fund. It discusses the implications of the 2017 Tax Legislation, the requirement for Limited Partners to file U.S. federal, state, and local income tax returns, and the provision of IRS Form 1065 Schedule K-1. It also covers topics such as 'phantom' income, tax-exempt investors and UBTI, non-U.S. investors and ECI, and the Foreign Account Tax Compliance Act (FATCA).
doj/DataSet10/EFTA01389295.pdf
{"document_type":"financial","document_subtype":"tax information","key_organizations":["Georgetown University Endowment","Access Fund","IRS"],"reference_numbers":["DB-SDNY-0093650","SDNY_GM_00239834","EFTA01389295"]}