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d are willing to forgo claiming U.S. treaty benefits should consider investing in the Offshore Access Fund. The Access Fund is not being offered to Non-U.S. Investors and Non-U.S. Investors shall not be eligible to invest in the Access Fund. Non-U.S. Investors should, if eligible, instead consider an investment i
GLDUS140 Lawrence Hirsch unpaid portion of such Limited Partner's Subscription. Failure to pay any applicable Transfer Expenses will be considered a default under the Part
or other Row- through vehicle for U.S. federal income tax purposes. such person may further push out the adjustment to the next tier of partners. Non-U.S. Investors may be required to file U.S. tax returns as a result of a Push- Out Election. Under the Push-Out Election, the interest rate for any resulting underp
GL0US140 Lawrence Hirsch Section 9: Cede., Legal. ERISA and Tax Considerations Glendower Capital Secondary Opportunities Fund IV. LP taxable years beginning on or after Ja
terest is indicated by potential tax-exempt Investors, the Fund may offer a "blocker structure through which such Investors may invest in the Fund. Non-U.S. Investors. Below is a discussion of certain U.S. federal income tax considerations applicable to a non- resident alien individual or non-U.S. corporation that
GL0USI 40 Lawrence Hirsch Section 9: Cenci, Legal. ERISA and Tax Considerations Glendower Capital Secondary Opportunities Fund IV. LP expenses allocable to such investments
Entities connected to both Non-U.S. Investors and Lawrence Hirsch

Lawrence Krauss
PERSONAccess Fund
ORGANIZATION
United States
LOCATIONthe Offshore Access Fund
ORGANIZATIONnon-U.S. Investors
ORGANIZATIONthe Securities and Exchange Commission
ORGANIZATION
Eric Holder
PERSON
Denmark
LOCATION
Finland
LOCATION
Luxembourg
LOCATION
Norway
LOCATION
Belgium
LOCATION
Ireland
LOCATION