Attach to Form 990 or 990-EZ.
Go to www.irs.gov/Form990 for the latest information.
| Return Reference | Explanation |
|---|---|
| FORM 990 | FIN 48 FOOTNOTE: THE FUND HAS IMPLEMENTED THE ACCOUNTING GUIDANCE FOR UNCERTAINTY IN INCOME TAXES USING CERTAIN PROVISIONS OF ASC 740, INCOME TAXES. USING THIS GUIDANCE, TAX POSITONS INITIALLY NEED TO BE RECOGNIZED IN THE FINANCIAL STATEMENTS WHEN IT IS MORE-LIKELY-THAN-NOT THAT THE POSITION WILL BE SUSTAINED UPON EXAMINATION FROM THE TAX AUTHORITIES. AS OF DECEMBER 31, 2019, THE FUND HAS NO UNCERTAIN TAX POSITIONS THAT QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS AND BELIEVES THAT IT HAS APPROPRIATE SUPPORT FOR INCOME TAX POSITIONS TAKEN IN ITS TAX RETURNS. |
| FORM 990, PAGE 6, PART VI, LINE 11B | ALL MEMBERS VIEW AND APPROVE THE 990 BEFORE IT IS FILED. |
| FORM 990, PAGE 6, PART VI, LINE 12C | THE ORGANIZATION REQUIRES ALL COVERED MEMBERS TO DISCLOSE POTENTIAL CONFLICTS OF INTEREST. |
| FORM 990, PAGE 6, PART VI, LINE 19 | A COPY OF THE 990 IS AVAILABLE TO THE PUBLIC FOR INSPECTION UPON REQUEST. |
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