I have never felt confident in my understanding of my own personal tax implications and filing requirements from owning a BDC; e.g. dividends designated as qualified, non-qualified, return of capital, etc.; the pass through of earnings/losses to the owners without tax at the business level and so forth. For that reason, I have avoided owning them.
I really should put forth the effort to resolve my hesitancies. On the other hand, there are lots of things to own that I do understand!