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Fund Structure

What is a side letter?

Quick Answer

A side letter is a separate agreement between a fund and a specific LP granting special terms — such as reduced fees, co-investment rights, advisory committee seats, or most-favored-nation provisions — beyond the standard LPA terms.

Detailed Answer

Side letters are individual agreements between a GP and specific LPs that modify the standard fund terms (LPA) for that particular investor.

Common side letter provisions:

**Economic:** - Reduced management fees (e.g., 1.5% instead of 2%) - Reduced carried interest (e.g., 15% instead of 20%) - Fee offsets or waivers - Co-investment rights (direct access to deals alongside the fund)

**Governance:** - LPAC (LP Advisory Committee) seat - Enhanced reporting requirements - Consent rights on certain fund actions

**Regulatory/Compliance:** - Excuse rights (opt out of specific investments for regulatory reasons) - ERISA compliance provisions - Tax-related provisions for non-US LPs

**Information:** - Enhanced transparency and reporting - Portfolio company data access - Annual meeting attendance rights

Most-Favored-Nation (MFN): The most important side letter provision. An MFN clause guarantees that if any other LP receives better terms, the MFN holder can elect to receive those same terms.

Who gets side letters: - Large LPs ($10M+ commitments) have the most leverage - Anchor investors (first close) often receive the best terms - Institutional LPs (pensions, endowments) may require specific regulatory provisions

Founder relevance: Side letters don't directly affect portfolio companies, but they influence fund economics and LP relationships.

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