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regarded for ERISA controlled group liability purposes as engaging in a "trade or business" (the "2013 Sun Capital Case"). Further, in March 2016, the U.S. District Court for the District of Massachusetts held that affiliated private equity funds investing in the same portfolio company may form a "partnership-in- fac
ations on losses and EFTA01397892 deductions). Because the availability of a credit or deduction depends on the particular circumstances of each Limited Partner, Limited Partners are advised to consult their own tax advisors. Tax Returns; Audit. The Access Fund is required to file annual information returns reporting its in
regarded for ERISA controlled group liability purposes as engaging in a "trade or business" (the "2013 Sun Capital Case"). Further, in March 2016, the U.S. District Court for the District of Massachusetts held that affiliated private equity funds investing in the same portfolio company may form a "partnership-in- fac
ations on losses and EFTA01395850 deductions). Because the availability of a credit or deduction depends on the particular circumstances of each Limited Partner, Limited Partners are advised to consult their own tax advisors. Tax Returns; Audit. The Access Fund is required to file annual information returns reporting its in
regarded for ERISA controlled group liability purposes as engaging in a "trade or business" (the "2013 Sun Capital Case"). Further, in March 2016, the U.S. District Court for the District of Massachusetts held that affiliated private equity funds investing in the same portfolio company may form a "partnership-in- fac
ations on losses and EFTA01396414 deductions). Because the availability of a credit or deduction depends on the particular circumstances of each Limited Partner, Limited Partners are advised to consult their own tax advisors. Tax Returns; Audit. The Access Fund is required to file annual information returns reporting its in
regarded for ERISA controlled group liability purposes as engaging in a "trade or business" (the "2013 Sun Capital Case"). Further, in March 2016, the U.S. District Court for the District of Massachusetts held that affiliated private equity funds investing in the same portfolio company may form a "partnership-in- fac
ations on losses and EFTA01395386 deductions). Because the availability of a credit or deduction depends on the particular circumstances of each Limited Partner, Limited Partners are advised to consult their own tax advisors. Tax Returns; Audit. The Access Fund is required to file annual information returns reporting its in
regarded for ERISA controlled group liability purposes as engaging in a "trade or business" (the "2013 Sun Capital Case"). Further, in March 2016, the U.S. District Court for the District of Massachusetts held that affiliated private equity funds investing in the same portfolio company may form a "partnership-in- fac
ations on losses and EFTA01397087 deductions). Because the availability of a credit or deduction depends on the particular circumstances of each Limited Partner, Limited Partners are advised to consult their own tax advisors. Tax Returns; Audit. The Access Fund is required to file annual information returns reporting its in
Entities connected to both United States District Court and Limited Partner, Limited Partners

United States
LOCATION
U.S. Virgin Islands
LOCATIONthe District of Massachusetts
LOCATIONthe First Circuit
ORGANIZATIONInvestment Concentration
ORGANIZATIONGlendower
LOCATIONthe District of Columbia
LOCATION
Eric Holder
PERSONCalder
ORGANIZATION
United Kingdom
LOCATION
Puerto Rico
LOCATION
Cyprus
LOCATION
Denmark
LOCATION
Lithuania
LOCATIONCity of New York
LOCATION
Ireland
LOCATION
Fidelity
ORGANIZATION
Slovakia
LOCATION
Belgium
LOCATION
Liechtenstein
LOCATION