MERIDIANInteractive Demo
Governance · LPA Provisions

LPA Governance & Controls

12 clauses monitored · 8 active · 1 under watch

12
Total Clauses
8
Active
1
Monitoring
3
Not Triggered
Waterfall
Preferred Return & Catch-UpActiveLow Risk

8% IRR hurdle with 100% GP catch-up to 20% of total profits. Compounded annually.

LP PROTECTION:LPs receive full 8% return before any carry distribution to GP.
Clawback ObligationActiveMedium Risk

GP obligated to return excess carry at fund liquidation. Net of taxes already paid (tax giveback).

LP PROTECTION:Several liability for individual GP participants; 30% escrow holdback.
Escrow / HoldbackActiveLow Risk

30% of all carry distributions held in escrow. Released on 3-year rolling basis after fund liquidation.

LP PROTECTION:Secures clawback performance. Escrow funds invested in investment-grade securities.
Governance
Key Person ProvisionMonitoringMedium Risk

Hartwell + Chen designated key persons. If either departs, investment period suspended pending LPAC vote.

LP PROTECTION:Majority LPAC vote to resume. Cure period: 180 days to designate successor.
GP Removal (For Cause)Not TriggeredLow Risk

Supermajority LP vote (75%+) can remove GP for fraud, felony, or gross negligence. Carry forfeiture on cause.

LP PROTECTION:Successor GP provisions with LP consent. Transition period: 12 months.
GP Removal (Without Cause)Not TriggeredLow Risk

80%+ LP vote. GP retains carry on existing investments. New GP for uninvested capital.

LP PROTECTION:No-fault offramp. Existing economics preserved but growth stopped.
Change of ControlNot TriggeredMedium Risk

Sale of >50% GP platform stake requires LPAC notification. Key person provisions apply if principals change.

LP PROTECTION:GP stake sale triggers disclosure and potential key person suspension.
LPAC CompositionActiveLow Risk

5-member LPAC: CalPERS (chair), Yale, ADIA, Hamilton Lane, Ontario Teachers. Quarterly meetings.

LP PROTECTION:Conflict review, valuation oversight, related-party approvals.
Transfer
Transfer RestrictionsActiveLow Risk

LP interests transferable with GP consent (not to be unreasonably withheld). GP interests non-transferable.

LP PROTECTION:Prevents GP dilution or assignment without LP awareness.
Reporting
Side Letter DisclosureActiveLow Risk

All side letters cataloged. MFN provision: material economic terms extended to qualifying LPs on request.

LP PROTECTION:No hidden economics. 14 active side letters disclosed in annual report.
Valuation CommitteeActiveLow Risk

Independent valuation by Duff & Phelps annually. Internal marks quarterly reviewed by valuation committee.

LP PROTECTION:ASC 820 Level 3 compliance. Prevents GP self-dealing on NAV marks.
Tax
Section 1061 ReportingActiveMedium Risk

Standardized API worksheet provided with K-1s. Holding period tracking per investment for all carry recipients.

LP PROTECTION:Consistent disclosure. Audit-ready supporting workpapers.
M&A Carry Diligence Checklist

Critical items for GP platform transactions, GP stake sales, and change-of-control events.

Legal Structure
Where does carry live? (GP entity, carry vehicle, individuals, or combination)
Is carry already crystallized vs expected on unrealized positions?
Are there SPVs or parallel funds with separate carry waterfalls?
Economics & Clawback
Deal-by-deal or whole-fund waterfall timing?
Escrow holdback percentage and release schedule?
Tax giveback treatment on clawback obligations?
Governance Triggers
Does control change trigger key person suspension?
GP removal thresholds (for cause / without cause)?
Successor GP consent requirements from LPAC?
Tax & Accounting
Section 1061 holding period analysis per investment
Capital interest exception availability for GP commit
ASC 718 scope for profits interests / synthetic carry
Valuation
Agreed FMV methodology for unrealized carry?
NAV adjustment mechanics and independent valuation rights?
Discount for illiquidity and clawback uncertainty?
Retention & Transition
Rollover incentive pool for key team carry recipients?
Re-grant of profits interest under new ownership?
Non-compete and non-solicit scope post-transaction?
GP Platform Transaction Flow
1
Carry Mapping
LPA + carry plan stack
2
Tax Analysis
Section 1061 + exceptions
3
Governance Review
Key person + CoC triggers
4
Valuation
NAV + discount + escrow
5
Retention Design
Rollover + re-grant
6
LP Consent
LPAC notification + vote
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