Epstein File EFTA01393315: Holder, Backup and Nominee (DS10)

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⚡IMPACT LEVEL 3 — NOTEWORTHY

Epstein File EFTA01393315: Holder, Backup and Nominee (DS10)

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Legal document addressing Limited Partner requirements for tax certifications and backup withholding, capital asset treatment, and nominee status in a partnership structure. The document discusses U.S. federal income tax treatment of partnership interests and advises equity holders to consult tax advisors regarding their specific circumstances.

👤 Named in This Document

Eric Holder

🔑 Evidence Keywords

backup nominee asset

📋 Key Excerpts5

PersonKeyword

Excerpt 1

assumptions that each Limited Partner (i) will provide all appropriate certifications to the Access Fund in a timely fashion to minimize withholding, including **backup**

Excerpt 2

hold its Interests as a capital asset for U.S. federal income tax purposes, and (iii) holds its Interests for its own account and not as an agent or **nominee**

Excerpt 3

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**