easy · Investment Banking

In a 'Dividend Recapitalization', a sponsor borrows money to pay itself a dividend.

How does this specifically impact the IRR of the investment?

  1. It decreases the IRR because the company now has more interest expense to pay
  2. It increases the IRR by accelerating the timing of cash inflows to the sponsor
  3. It increases the IRR by allowing the sponsor to write up the cost basis of its remaining equity
  4. It has no impact on IRR, only on the Multiple on Invested Capital (MOIC)

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