EFTA Document EFTA01364833

GLDUS238 SOUTHERN FINANCIAL LLC Section 9: Cede." Legal. ERISA and Tax Considerations Glendower Capital Secondary Opportunities Fund IV. LP FATCA and other International disclosure regimes. Foreign account tax compliance. Under the Foreign Account Tax Compliance Act provisions of the Code and related U.S. Treasury guidance (-FATCA"). a withholding tax of 30% will be imposed in certain circumstances on (i) payments of certain U.S. source income (including interest and dividends) and gross p