EFTA Document EFTA01391783

GL0USI42 Ironsides Asset Mgmt Section 9: Certain Legal. ERISA and Tax Considerations Glendower Capital Secondary Opportunities Fund IV. LP Certain Legal,ERISA and Tax Considerations The AIFM073 Valuation The Manager has decided that the nature of the investments that will be held by the Fund is such that there is no need for an external valuer. The Fund's valuations will be prepared in accordance with the UK AlFM Regulation on a fair value principle, based on U.S. GAAP and Accounting Stan