During the last decade, the shape and source of capital flows and investment have fundamentally shifted. Private capital continues to flow into all asset classes including real estate, infrastructure, private credit, and private equity. To minimize the risk and optimize the return on investments, efficient structuring of carried interest schemes has become more important than ever. With high amounts of money at stake and a coming global economic recovery, fund managers will want to receive their carried interest and co-investment returns in the most tax effective way - whether structured as classic carried-interest, ratcheted carry, hybrid carry, diverted carry, multi-waterfall carry, super carry or as a single performance-based fee.
Please see full publication below for more information.