Epstein File EFTA00619958: Treat and Highbridge Capital (DS9)

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💨IMPACT LEVEL 1 — MEH

Epstein File EFTA00619958: Treat and Highbridge Capital (DS9)

Financial RecordDate unavailableEFTA006199581 keyword hits

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Tax document containing IRS Form 8621 election language regarding Passive Foreign Investment Company (PFIC) and Qualified Electing Fund (QEF) treatment. The document references Highbridge Capital Corporation and includes standard tax election provisions for shareholders of foreign investment entities. No dates, amounts, or specific transactions are detailed in the excerpt.

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🔑 Evidence Keywords

treat Highbridge Capital controlled

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PersonKeyword

Excerpt 1

A X Election To **Treat** the PFIC as & QEF. I, a shareholder of a PFIC, elect to **treat** the PFIC as a OEF. Complete lines 6a through 7c of Part III.

Excerpt 2

I, a shareholder on the first day of a PFIC's first tax year as a CEF that is a controlled foreign corporation (CFC), elect to **treat** an amount equal 10

Excerpt 3

I, a shareholder of a former PFIC or a PFIC to which section 1297(d) applies, elect to **treat** as an excess distribution the gain recognized on the deemed