Illegal Activity
none
Blackmail
none
Date
Unknown
Document Type
other
Model
gemini-2.0-flash-001
Processed
2026-02-07T18:44
Summary
This document is an offering memorandum for the Access Fund, detailing investment terms, target investors (U.S. taxable and tax-exempt), and potential tax implications, including unrelated business taxable income (UBTI). It specifies minimum subscription amounts and advises potential investors to consult their own advisors regarding tax consequences.
Metadata
- Subject
- Access Fund Offering
- Sender
- —
- Recipients
- —
- Document ID
- DB-SDNY-0100542, SDNY GM_00246726
- Date
- —
Relationships 2
| Entity 1 | Relationship | Entity 2 | Description |
|---|---|---|---|
| Access Fund | Investment | Limited Partners | Limited Partners invest in the Access Fund |
| Glendower GP | Management | Underlying Fund | Glendower GP manages the Underlying Fund |
Notable Quotes 2
The Access Fund is designed for investors (-Investors') that are either (A) U.S. taxable investors or (B) investors that arc pension plans, Keogh plans, individual retirement accounts, tax-exempt institutions and other tax-exempt limited partners ("U.S. Tax-Exempt Investors") that are willing to receive material amounts of -unrelated business taxable income" (as defined under Sections 512 and 514 of the Internal Revenue Code of 1986, as amended (the "Code")) ("UBTI").
The minimum capital commitment ("Subscription") by a Limited Partner will be $250,000. although the General Partner reserves the right to accept a Subscription of lesser amounts.
Financial Information
Amounts:$250,000$5,000,000
Assets:
- Limited partner interests of the Access Fund
Transactions:
- Subscriptions to the Access Fund
- Capital calls by the Underlying Fund
- Distributions received from the Underlying Fund
Raw Analysis JSON
click to expand
Themes
Financial transactions/money flowInvestment/Fund Offering
People 1
Organizations 6
GLDUS140Access FundGlendower GPInternal Revenue CodeFeeder FundOffshore Access Fund
Locations 1
U.S.
Text Analysis
- Tone
- Informative
- Purpose
- To provide information about the Access Fund offering, including investment details, tax considerations, and minimum subscription amounts.
- Significance
- This document outlines the terms and conditions for investing in the Access Fund, highlighting the target investors and potential tax implications.
File Info
- File Name
- EFTA01394522.txt
- Dataset
- dataset_10
- Type
- Text
- Model
- gemini-2.0-flash-001
- Processed
- 2026-02-07T18:44:03.542813
- DOJ Source
- View on DOJ