Extract to table
Pull the structured facts out of a document: parties, dates, amounts, obligations.
Extract to table / memo-ctb-election-timing.docx
memo-ctb-election-timing.docx
Parties
HARKNESS LLP
Solara Digital Infrastructure LP
Solara Consolidated Master Fund LP
Consolidated Master Fund LP
Consolidated Master Fund GP LLC
The Consolidated Master Fund LP
Capitol Registered Agents Inc
GP LLC
Dates
June 16, 2025
September 15, 2025
October 1, 2025
December 1, 2025
October 15, 2025
November 1, 2025
November 29, 2025
December 15, 2025
September 30, 2025
September 5, 2025
Amounts
$2.31
$1.62
$690
$1.16
1.08 EUR
$844.6
$311
$2.89
$2.34
$550
Obligations
As with the International Feeder, partnership classification must be effective for the Tax-Exempt Feeder no later than December 1, 2025
Form 8832 must be filed with the IRS service center designated in the form's current instructions
Form 8832 must be signed by each member of the entity, or by an officer, manager, or member who is authorized to make the election on behalf of the entity
A valid Employer Identification Number ("EIN") must be obtained before Form 8832 can be filed
The entity must apply for an EIN on Form SS-4 or through the IRS online EIN application
taxpayer identification number, the EIN application must be submitted via fax or mail, and processing times can be significantly longer — in the range of four to six weeks