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💨IMPACT LEVEL 1 — MEH

Epstein File EFTA01394258: Offshore and Controlled (DS10)

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This document is a fund prospectus or offering document for Glendower Capital Secondary Opportunities Fund IV, LP, referencing DF Enterprises and GLDUS129. It contains legal, ERISA, and tax considerations regarding offshore fund investments and controlled foreign company tax implications for UK resident companies, with language identical to EFTA01386682.

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GLDUS129 DF Enterprises Section 9: Certain Legal, ERISA and Tax Considerations Glendower Capital Secondary Opportunities Fund IV, LP "**Offshore** Fund Rules
Excerpt 2
") may apply to an investment made by the Fund in an "**offshore** fund."
Excerpt 3
**offshore** funds for such purposes.

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