Carried Interest Transfer Valuations

Carried Interest Transfer Valuations

Authoritative guidance on this issue is scarce

During the most recent presidential election, it was reported that Mitt Romney had more than $100 million in his individual retirement account.1 How did that happen? Likely, it was a result of the same magic strategy that allows family trusts of fund managers to fill up with riches year after year: a transfer of carry.2 

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