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⚡IMPACT LEVEL 3 — NOTEWORTHY

Epstein File EFTA01391376: Holder (DS10)

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This document is a tax advisory or disclosure document addressing the U.S. federal income tax treatment of partnerships and equity holders. It discusses how partnership tax treatment depends on the status of equity holders and partnership activities, and advises equity holders to consult their own tax advisors regarding their specific tax implications. No specific individuals, dates, or amounts are identified in the excerpt.

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Excerpt 1
treated as a partnership for U.S. federal income tax purposes holds the Interests, the U.S. federal income tax treatment of the partnership and an equity **holder**
Excerpt 2
of the partnership generally depends upon the status of the equity **holder** and the activities of the partnership.
Excerpt 3
If you are an equity **holder** in such a partnership holding the Interests, you should consult your own tax advisors.

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