COR2410. Waterfalls 101

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 of waterfalls. It will also evaluate different types of waterfall structures and discuss recent legislation and regulatory pronouncements and their impact on waterfalls and performance returns.

Learning Objectives:

• Identify waterfalls and performance returns
• Recognize waterfalls in a closed end fund structure, basic components, framework and structure of various types of waterfalls, calculations and the impact of legislation and regulatory pronouncements and their impact on waterfalls and performance returns.
• Estimate and compare calculations of performance returns