Epstein File EFTA01392478: Offshore and Controlled (DS10)

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Epstein File EFTA01392478: Offshore and Controlled (DS10)

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This document is a section from Glendower Capital Secondary Opportunities Fund IV, LP materials addressing legal, ERISA, and tax considerations for offshore fund investments by Patrick Gerschel. It discusses rules applicable to offshore fund investments and explains that UK resident companies investing in non-UK resident companies may be classified as controlled foreign companies for UK tax purposes, with potential profit apportionment subject to corporation tax.

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offshore controlled classified

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GLDUS128 Patrick Gerschel Section 9: Certain Legal, ERISA and Tax Considerations Glendower Capital Secondary Opportunities Fund IV, LP "**Offshore** Fund Rules

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") may apply to an investment made by the Fund in an "**offshore** fund."

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**offshore** funds for such purposes.