EFTA Document EFTA01391171

GLDUS139 Third Lake Capital Section 9 Certain Legal. ERISA and Tax Considerations Glendower Capital Secondary Opportunities Fund IV, LP the meaning of and subject to Section 4975 of the Code, and (iii) any entity whose underlying assets include 'plan assets' by reason of a plan's investment in such entity (e.g., an entity of which 25% or more of the value of any class of equity interests is held by benefit plan investors and which does not satisfy any exception under the D0L regulations).