Epstein File EFTA01391096: Holder and Fifteen (DS10)

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⚡IMPACT LEVEL 3 — NOTEWORTHY

Epstein File EFTA01391096: Holder and Fifteen (DS10)

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This document contains tax and investment analysis regarding the Access Fund's treatment of debt investments and organizational expenses. It discusses the fifteen-year amortization period for start-up and organizational expenses under U.S. federal income tax law, and addresses how gains or losses on debt investment dispositions are characterized depending on the holder's circumstances and various tax elections available during the holding period.

👤 Named in This Document

Eric Holder

🔑 Evidence Keywords

fifteen

📋 Key Excerpts4

PersonKeyword

Excerpt 1

Start-up and organizational expenses are generally amortized for U.S. federal income tax purposes over a **fifteen** (15) year period.

Excerpt 2

Any gain or loss realized on the disposition of debt investments may, depending upon the circumstances of the **holder** at the time of any such sale, be treated

Excerpt 3

The actual character of the Access Fund's gain or loss on the disposition of loans will depend on several considerations, including whether the **holder**