COR2235. Waterfalls

Session will provide an overview of waterfalls in a closed end fund structure. It will include an outline of the basic components, framework and structure of various types of waterfalls.   It will include detailed examples and sample calculations and the impact of recent litigation and regulations. 

Learning Objectives:

• Analyze the business objectives and economics of waterfall calculations
• Identify the framework and structure of waterfalls
• Recognize current trends and the impact of tax reform and regulation