Epstein Files Search

EFTA01422826Set 10

2011-06-15323p90,065w

initial investment made in the Subordinated Securities. Therefore, over the passage of time, holders of Subordinated Securities will have to rely on Excess Interest for their EFTA01422869 ultimate return ... investment company for U.S. federal income tax purposes, which means that a U.S. holder of Subordinated Securities may be subject to adverse tax consequences unless it elects to treat

https://www.justice.gov/epstein/files/DataSet%2010/EFTA01422826.pdf

EFTA01376323Set 10

1p818w

rule permitting the deferral of tax on undistributed earnings would not apply. A holder of Subordinated Securities that is a U.S. Shareholder of the Issuer subject to the CFC rules ... corporation that is treated as equity for U.S. federal income tax purposes. U.S. holders of Subordinated Securities could be treated as holding an indirect investment in a PFIC ... applicable to certain dividends received by individuals. In the event that a U.S. holder of Subordinated Securities does not make a timely QEF election, then except to the extent that

https://www.justice.gov/epstein/files/DataSet%2010/EFTA01376323.pdf

EFTA01365599Set 10

1p819w

rule permitting the deferral of tax on undistributed earnings would not apply. A holder of Subordinated Securities that is a U.S. Shareholder of the Issuer subject to the CFC rules ... corporation that is treated as equity for U.S. federal income tax purposes. U.S. holders of Subordinated Securities could be treated as holding an indirect investment in a PFIC ... applicable to certain dividends received by individuals. In the event that a U.S. holder of Subordinated Securities does not make a timely QEF election, then except to the extent that

https://www.justice.gov/epstein/files/DataSet%2010/EFTA01365599.pdf

EFTA01376248Set 10

1p599w

provisions of this Indenture, including, without limitation, this Section 13.1. (c) Each Holder of Subordinate Interests agrees with all Holders of each Higher Ranking Class that such Holder of Subordinate ... however, that after such Higher Ranking Classes have been paid in full, the Holders of Subordinate Interests shall be fully subrogated to the rights of the Holders of such Higher ... this Section 13.1 shall affect the obligation of the Issuer to pay Holders of Subordinate Interests. Section 13.2. Standard of Conduct. In exercising any of its or their Voting Rights

https://www.justice.gov/epstein/files/DataSet%2010/EFTA01376248.pdf

EFTA01365493Set 10

1p599w

provisions of this Indenture, including, without limitation, this Section 13.1. (c) Each Holder of Subordinate Interests agrees with all Holders of each Higher Ranking Class that such Holder of Subordinate ... however, that after such Higher Ranking Classes have been paid in full, the Holders of Subordinate Interests shall be fully subrogated to the rights of the Holders of such Higher ... this Section 13.1 shall affect the obligation of the Issuer to pay Holders of Subordinate Interests. Section 13.2. Standard of Conduct. In exercising any of its or their Voting Rights

https://www.justice.gov/epstein/files/DataSet%2010/EFTA01365493.pdf

EFTA01376288Set 10

1p902w

initial investment made in the Subordinated Securities. Therefore, over the passage of time. holders of Subordinated Securities will have to rely on Excess Interest for their ultimate return. 8 CONFIDENTIAL

https://www.justice.gov/epstein/files/DataSet%2010/EFTA01376288.pdf

EFTA01365541Set 10

1p902w

initial investment made in the Subordinated Securities. Therefore, over the passage of time. holders of Subordinated Securities will have to rely on Excess Interest for their ultimate return. 8 CONFIDENTIAL

https://www.justice.gov/epstein/files/DataSet%2010/EFTA01365541.pdf

EFTA01415518Set 10

2010-07-21102p31,053w

defaults), then cash flow that otherwise would have been available to pay to holders of Subordinated Notes would instead be used to redeem the Notes until the ratios again exceed ... defaults), then cash flow that otherwise would have been available to pay to holders of Subordinated Notes would instead be used to redeem the Notes until the ratios again exceed

https://www.justice.gov/epstein/files/DataSet%2010/EFTA01415518.pdf

EFTA01365598Set 10

1p883w

registered office as described under "Issuer and Co-Issuer." Tax Treatment of US. Holders of Subordinated Securities The Preferred Shares will be treated as equity interests in the Issuer ... described below that apply to deferred income from a PFIC. a U.S. holder of Subordinated Securities may want to make an election to treat the Issuer as a "qualified electing ... held Subordinated Securities. If a timely QEF election is made• an electing U.S. holder of Subordinated Securities will be required to include in its ordinary income such holder

https://www.justice.gov/epstein/files/DataSet%2010/EFTA01365598.pdf

EFTA01376322Set 10

1p882w

registered office as described under "Issuer and Co-Issuer." Tax Treatment of US. Holders of Subordinated Securities The Preferred Shares will be treated as equity interests in the Issuer ... described below that apply to deferred income from a PFIC. a U.S. holder of Subordinated Securities may want to make an election to treat the Issuer as a "qualified electing ... held Subordinated Securities. If a timely QEF election is made• an electing U.S. holder of Subordinated Securities will be required to include in its ordinary income such holder

https://www.justice.gov/epstein/files/DataSet%2010/EFTA01376322.pdf

EFTA01365568Set 10

1p722w

Days after receipt by the Trustee and the Issuer of notice from any holder of Subordinated Securities holding less than the Required Redemption Percentage that it wishes to direct ... Optional Redemption. the Trustee shall notify the other holders of Subordinated Securities that any such holder may join in directing an Optional Redemption by notifying the Issuer and the Trustee

https://www.justice.gov/epstein/files/DataSet%2010/EFTA01365568.pdf

EFTA01365601Set 10

2012-12-311p773w

consult their own tax advisers regarding these reporting requirements. Generally, a U.S. holder of Subordinated Securities will be required to file an annual report containing such information, with respect

https://www.justice.gov/epstein/files/DataSet%2010/EFTA01365601.pdf

EFTA01376291Set 10

2012-03-191p947w

investment company for U.S. federal income tax purposes, which means that a U.S. holder of Subordinated Securities may be subject to adverse tax consequences unless it elects to treat

https://www.justice.gov/epstein/files/DataSet%2010/EFTA01376291.pdf

EFTA01365578Set 10

1p748w

Issuer and the Trustee (who will forward such notice to the holders of Subordinated Securities) if a Key Person Event occurs. The Investment Manager may resign upon 90 days prior

https://www.justice.gov/epstein/files/DataSet%2010/EFTA01365578.pdf

EFTA01376183Set 10

1p509w

Subordinated Notes, the term "principal amount" shall mean amounts distributable to Holders of Subordinated Notes from Principal Proceeds, and the term "interest" shall mean Excess Interest distributable to Holders

https://www.justice.gov/epstein/files/DataSet%2010/EFTA01376183.pdf

EFTA01365408Set 10

1p510w

Subordinated Notes, the term "principal amount" shall mean amounts distributable to Holders of Subordinated Notes from Principal Proceeds, and the term "interest" shall mean Excess Interest distributable to Holders

https://www.justice.gov/epstein/files/DataSet%2010/EFTA01365408.pdf

EFTA01376236Set 10

1p505w

franchise tax return. (e) The Issuer will provide, upon request of a Holder of Subordinated Securities, any information that such Holder reasonably requests to assist such Holder with regard

https://www.justice.gov/epstein/files/DataSet%2010/EFTA01376236.pdf

EFTA01365479Set 10

1p506w

franchise tax return. (e) The Issuer will provide, upon request of a Holder of Subordinated Securities, any information that such Holder reasonably requests to assist such Holder with regard

https://www.justice.gov/epstein/files/DataSet%2010/EFTA01365479.pdf

EFTA01365575Set 10

1p655w

paid in accordance with the "Subordinated Securities Allocation" will be paid to the holders of Subordinated Notes and the Fiscal Agent (for payment to Shareholders in accordance with the Fiscal

https://www.justice.gov/epstein/files/DataSet%2010/EFTA01365575.pdf

EFTA01365403Set 10

1p400w

Shares. "Subordinated Securities Allocation": The allocation of Interest Proceeds or Principal Proceeds to Holders of Subordinated Notes and the Fiscal Agent (for payment to Shareholders in accordance with the Fiscal

https://www.justice.gov/epstein/files/DataSet%2010/EFTA01365403.pdf