Illegal Activity
none
Blackmail
none
Date
2019
Document Type
other
Model
gemini-2.0-flash-001
Processed
2026-02-07T18:42
Summary
This document provides tax information for Limited Partners investing in the Access Fund, covering topics such as annual income tax reporting, phantom income, UBTI for tax-exempt investors, ECI for non-U.S. investors, and FATCA compliance. It advises investors to consult their own tax advisors regarding the implications of tax laws.
Metadata
- Subject
- Tax Information
- Sender
- —
- Recipients
- —
- Document ID
- DB-SDNY-0099692, SDNY_GM_00245876
- Date
- 2019
Relationships 2
| Entity 1 | Relationship | Entity 2 | Description |
|---|---|---|---|
| Limited Partners | Financial | Access Fund | Limited Partners invest in the Access Fund |
| Access Fund | Investment | Underlying Fund | Access Fund invests in the Underlying Fund |
Notable Quotes 2
A Limited Partner will be taxed on its share of taxable income from the Access Fund, regardless of whether the Access Fund makes any distributions.
Tax-exempt investors (including IRAs) should expect to recognize UBTI from the Access Fund, which will create a requirement to make tax filings and pay taxes.
Financial Information
Amounts:30%
Legal Compliance
- FATCA compliance
Raw Analysis JSON
click to expand
Themes
Financial transactions/money flowLegal matters/litigation
Organizations 2
Forrestal Capital LLCIRS
Locations 1
U.S.
Financial Entities 2
Access FundUnderlying Fund
Text Analysis
- Tone
- Informative
- Purpose
- To inform Limited Partners about tax implications related to their investment in the Access Fund.
- Significance
- Provides important tax-related information for investors in the Access Fund, particularly regarding FATCA and UBTI.
File Info
- File Name
- EFTA01393859.txt
- Dataset
- dataset_10
- Type
- Text
- Model
- gemini-2.0-flash-001
- Processed
- 2026-02-07T18:42:30.167022
- DOJ Source
- View on DOJ