Epstein File EFTA01354635: Holder, Backup and Nominee (DS10)

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⚡IMPACT LEVEL 3 — NOTEWORTHY

Epstein File EFTA01354635: Holder, Backup and Nominee (DS10)

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This document is a partnership or investment agreement outlining tax treatment and requirements for Limited Partners holding interests in an Access Fund. It addresses backup withholding certifications, nominee status, capital asset treatment, and federal income tax implications for equity holders in the partnership structure.

👤 Named in This Document

Eric Holder

🔑 Evidence Keywords

backup nominee asset

📋 Key Excerpts5

PersonKeyword

Excerpt 1

assumptions that each Limited Partner (i) will provide all appropriate certifications to the Access Fund in a timely fashion to minimize withholding, including **backup**

Excerpt 2

hold its Interests as a capital asset for U.S. federal income tax purposes, and (iii) holds its Interests for its own account and not as an agent or **nominee**

Excerpt 3

treated as a partnership for U.S. federal income tax purposes holds the Interests, the U.S. federal income tax treatment of the partnership and an equity **holder**