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sd-10-EFTA01451523Dept. of Justice

EFTA Document EFTA01451523

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SOF III - 1081 Southern Financial LLC make a "qualified electing fund" ("QEF") election; however, there can be no assurance that the information necessary to make such election will be provided by the relevant entity. U.S. Holders may be required to file an annual report with respect to any entity in which the Master Fund invests that is treated as a PFIC. In addition, Investors that are U.S. corporations will not be eligible for the dividends received deduction with respect to dividends r

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Dept. of Justice
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sd-10-EFTA01451523
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