hard · Private Equity & LBOs

A fund uses a 'American' deal-by-deal waterfall with a 100% net-of-tax clawback. Deal A returns $150M on a $50M investment. The GP takes $20M in carry (assuming a 20% rate and no hurdle for simplicity). Deal B then loses the entire $50M investment.

If the GP's effective tax rate was 25%, what is the maximum clawback amount the LP can legally recover?

  1. $10.0M
  2. $20.0M
  3. $15.0M
  4. $7.5M

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