Epstein File EFTA01389409: Endowment, Asset and Offshore (DS10)

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⚡IMPACT LEVEL 3 — NOTEWORTHY

Epstein File EFTA01389409: Endowment, Asset and Offshore (DS10)

Financial RecordDate unavailableEFTA013894091 keyword hits

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Legal document outlining fund structure and tax treatment provisions for investors in an offshore fund. The document addresses asset disposal procedures, cost basis calculations, capital gains treatment, and references the Taxation (International and Other Provisions) Act 2010 and Offshore Funds (Tax) Regulations 2009. It appears to be from a Confidential Private Placement Memorandum governing an offshore investment vehicle.

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🔑 Evidence Keywords

asset offshore allowance university endowment endowment memorandum

📋 Key Excerpts10

PersonKeyword

Excerpt 1

Upon the Fund disposing of an **asset** to a third party, each Investor will be treated as disposing of its share in that **asset**.

Excerpt 2

base cost of each Investor in each of the assets will, for the purposes of computing any gain or loss on a subsequent disposal or part-disposal of the **asset**

Excerpt 3

, be the market value of the **asset** at the date of distribution, reduced by the notional gain which would have arisen if the **asset** had been disposed of