Promote/附带权益 Carried Interest (Promote)

关键定义 KEY DEFINITION

Carried Interest（Promote，附带权益）是 Syndication Sponsor 在 LP receive preferred return 和 return of capital 后 获得的 profit share，compensate sponsor for deal sourcing 和 management。Tax treatment as capital gain subject to legislation 变化—— LP agreement define promote percentage 和 hurdle。