MRC III Offshore AIV, LP

New Category	LP
Investment Manager	Mill Road Capital
Fund Status
Archive	No
Custodian	N/A
Jurisdiction	Delaware
T1135 Reporting	Yes
Currency	USD
Tax Slip	K1
Receiver of Tax Receipt	RFO/Client
Tax Slips Expected	April
Statements Expected	Quarterly
Accounting Treatment	Per K-1. When distributions are received you will decrease the ACB of the investment until the tax information is received at year-end and then reclassify accordingly
Tax Memo/ Tax Treatment	Per K-1. Dividends, capital gains (Canadianization needed)
US Tax Return Required	No
Type	Partnership
Nature of Investment	All clients invested in Mill Road Capital Fund III, LP are also invested in MRC III Offshore AIV. AIV is Alternative Investment Vehicle. AIV was fromed in spring 2021 to make an investment in an aircraft leasing JV. The investment had to be held in a separate AIV for strategic reasons.
Notes