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⚡IMPACT LEVEL 3 — NOTEWORTHY

Epstein File EFTA01392010: Warren, Treat and Cayman Islands (DS10)

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This document discusses 2017 tax legislation changes affecting carried interest treatment and identifies Maples and Calder as Cayman Islands counsel for an Investment Manager and General Partner. It also references Glenn Warren in connection with analysis of recent tax law changes and their impact on investment structures.

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Finally, the 2017 Tax Legislation increased the holding period required in order for professionals to **treat** carried interest as capital gain, which may
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Maples and Calder currently serves as **Cayman** **Islands** counsel for the Investment Manager and the General Partner.
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GLDUS144 Glenn **Warren** The full impact of these recent changes is not known at this time.

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