Webinar
Private equity funds have been disproportionately impacted by the financial market’s current aversion to risk and desire for liquidity. Based on empirical evidence, partner interests and carried interests in private equity funds are currently transacting at depressed values which may, if the economy recovers and investor sentiment reverts to historical levels, experience significant appreciation.
This opportunity to transfer assets with significant appreciation potential to younger generations may be diminished due to The Certain Estate Tax Relief Act of 2009 (H.R. 436) which would force family attribution consideration (thus lowering discounts) as well as forbid discounts related to “non business assets.”
In addition to examining the data demonstrating the degree to which the values of partner interests and carried interests are depressed, this presentation will discuss the mechanics and concepts underlying the valuation of carried interests.
