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Fund Structure

In-Kind Distribution

Last updated

Quick Answer

Distribution of actual portfolio company shares to LPs (rather than cash) when a portfolio company goes public.

An in-kind distribution (or stock distribution) occurs when a VC fund distributes actual shares of a portfolio company to LPs rather than selling shares and distributing cash. This most commonly happens after a portfolio company's IPO — the fund distributes its shares to LPs who then hold publicly traded stock. In-kind distributions allow LPs to manage their own tax timing and exit strategy (they can sell shares when they choose, rather than being forced out at fund liquidation). For LPs, in-kind distributions require custodial infrastructure to receive and hold public company shares. From the fund's perspective, in-kind distributions count toward DPI (distributions to paid-in capital) using the market value of shares distributed.

Frequently Asked Questions

What is In-Kind Distribution in venture capital?

An in-kind distribution (or stock distribution) occurs when a VC fund distributes actual shares of a portfolio company to LPs rather than selling shares and distributing cash.

Why is In-Kind Distribution important for startups?

Understanding In-Kind Distribution is critical for founders navigating the fundraising process. It directly impacts deal terms, valuation, and the relationship between founders and investors.

What category does In-Kind Distribution fall under in VC?

In-Kind Distribution falls under the fund-structure category in venture capital. This area covers concepts related to how venture capital funds are organized, managed, and governed.

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