EFTA Document EFTA01386586

GLDUS238 SOUTHERN FINANCIAL LLC where the Access Fund has a significant ownership interest (generally 80% or mom) in such portfolio company, there is a potential risk that the Access Fund and any portfolio company could be subject to controlled group liability under ERISA. These liabilities generally include funding obligations to single- employer pension plans and withdrawal liability from union-sponsored multiemployer pension plans. In July 2013, the U.S. Federal Court of Appeals for the F