Glossary
ECI (effectively connected income)
Income of a non-US person treated as connected with a US trade or business, which can create US filing and withholding obligations for non-US LPs.
In practice
Funds use blockers and careful structuring to limit ECI for non-US investors, and must withhold where it arises.
In FUN/D
FUN/D records investor domicile and tax classification so ECI-sensitive investors are identifiable.
Related: UBTI · Blocker corporation · Schedule K-1 · full glossary
See how FUN/D handles this on your fund.
Name and work email — we'll show the calculation on a structure like yours.
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