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Fund Structure

Management Company

The legal entity that employs the GP team and receives management fees for operating the fund.

The management company (ManCo) is the corporate entity through which GPs conduct fund operations. It employs the investment team, receives management fees, bears operating expenses (beyond those charged to the fund), and contracts with service providers. The ManCo is distinct from the fund itself and from the GP entity that holds carried interest. Understanding this three-entity structure is essential for emerging managers setting up their first fund.

In Practice

A VC firm has: (1) Fund I LP (the fund entity holding investments), (2) Fund I GP LLC (the general partner entity receiving carry), and (3) VC Firm Management LLC (the management company employing the team and receiving fees).

Why It Matters

Proper structuring of the management company affects tax treatment, liability protection, and operational flexibility. Getting this wrong can create significant legal and tax complications.

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