Syndicating Co-Invest to Friends & Family

Hi all. Like many of you, I work for a PE shop that allows me to co-invest into the latest fund vintage with no management/incentive fees.

The maximum amount of capital they let me put to work is above my current liquid net worth, so I was thinking of syndicating whatever I can't afford to friends & family to make best use of the perk. I may or may not charge them fees on my end for the opportunity (TBD). 

Does anyone have any experience with doing something like this? I imagine there are tax and securities implications (for example: having $XXk lump-sum hit my bank account from a 3rd party every x months to meet capital calls might look sus to the IRS), but was wondering if those can be worked around. Thanks!

4 Comments
 
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Don’t be an asshole and charge fees to your friends / family, come on. 
 

Anyway, I’ve seen this happen but it’s extremely annoying / complicated to manage things (Capital calls, taxes, tax distributions, recycled capital, sale proceeds in escrow, potential distribution of shares if an company goes public etc.). You’d better be very comfortable sorting through this or have an accountant you can trust. 
 

Another possible option would be to create an LLC owned by your friends / family so the taxes etc. are all handled at the company level and you all are just responsible for what comes downstream but I’m not sure your company would allow that. 

 

Thank you for your input. Obviously wouldn't charge any incremental fees to my direct family / friends, but if e.g. my dad's buddy I've met twice over the past 10 years wants in, I'm going to charge him something in exchange for the hassle.

I've thought about the LLC path but wouldn't be able to set it up in time for this year's co-invest cycle - something to explore for next year.

Do you have a recommendation for an NYC-based accounting / tax-advisory service that's familiar with PE vehicles? I imagine the nice lady at H&R Block I've been working with thus far might not be as well-versed in this stuff.

 

Great idea which we had discussed among friends as well a while back.

I am not sure whether you already received your co-investment docs but your employer usually prohibits the syndication. Apart from the fact that the GP wants to earn fees on any outside money it manages, it also raises significant administrative burden (KYC, anti money laundering rules, taxes, bank accounts, etc.)

 

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