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the rules and regulations promulgated thereunder (the "3(c)(1) Fund") and SAB Overseas Fund, Ltd., an exempted company organized under the laws of the Cayman Islands for non-U.S. investors and for certain tax-exempt U.S. investors (the "Offshore Fund"), each of which has an investment program substantially simi
period for the securities involved and may defer the recognition of losses with respect to such securities. 499055.21 EFTA00310665 Limitation on Deductibility of Interest and Short Sale Expenses. For noncorporate taxpayers, Section 163(d) of the Code limits the deduction for "investment interest" (i.e., interest or
tions. Where a Limited Partner is named on the OFAC list, any list maintained under the European Union or United Kingdom Regulations (as extended to the Cayman Islands by statutory instrument) or any similar list maintained under applicable law, Millennium USA may be required to cease any further dealings with the
Investors should consult their tax advisors regarding the application of the "straddle" rules to their investment in Millennium USA. Limitation on Deductibility of Interest and Short Sale Expenses. For noncorporate taxpayers, Section 163(d) of the Code limits the deduction for "investment interest" (i.e., interest or
taster Partnership: Certain Risk Factors: ML281817-MAXWELL The Master Partnership is an exempted limited partnership registered under the laws of the Cayman Islands. The Master Partnership currently accepts investments from a limited number of affiliated private funds that invest all or a portion of their asse
Investors should consult their tax advisors regarding the application of the "straddle" rules to their investment in Millennium USA. Limitation on Deductibility of Interest and Short Sale Expenses. For noncorporate taxpayers, Section 163(d) of the Code limits the deduction for "investment interest" (i.e., interest or
n. The \faster Partnership: Certain Risk Factors: AAXWELL The Master Partnership is an exempted limited partnership registered under the laws of the Cayman Islands. The Master Partnership currently accepts investments from a limited number of affiliated private funds that invest all or a portion of their asse
Investors should consult their tax advisors regarding the application of the "straddle" rules to their investment in Millennium USA. Limitation on Deductibility of Interest and Short Sale Expenses. For noncorporate taxpayers, Section 163(d) of the Code limits the deduction for "investment interest" (i.e., interest or
Entities connected to both the Cayman Islands and Deductibility of Interest
Cayman
LOCATION
United Kingdom
LOCATION
United States
LOCATION
New York
LOCATION
George W. Bush
PERSON
the Internal Revenue Service
ORGANIZATIONthe U.S. Investment Company Act
ORGANIZATIONReliance
ORGANIZATION
New York State
LOCATION
Ghislaine Maxwell
PERSONErnst & Young LLP
ORGANIZATION
U.S. Treasury
ORGANIZATIONthe Delaware
ORGANIZATIONSpecial Limited
ORGANIZATION
Malaysia
LOCATIONKeogh
ORGANIZATIONthe Master Fund
ORGANIZATIONthe U.S. Investment Advisers Act
ORGANIZATIONU.S. Department of Labor
ORGANIZATIONthe Cayman Islands Monetary Authority
ORGANIZATION