EFTA Document EFTA01364726

GLDUS238 SOUTHERN FINANCIAL LLC Additionally, if a U.S. Tax-Exempt Investor incurs debt to finance its Interest. al l or a portion of the income or gain attributed to the Interest would be included in UBTI. regardless of whether such income or gain would otherwise be excluded as dividends, interest or income which is not normally UBTI. U.S. Tax-Exempt Investors that are "charitable remainder trusts" am subject to a 100°/4 excise tax on their UBTI. Further. certain U.S. Tax-Exempt Investors