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Y1 · Foundation
Building Wealth / Raising capital & syndicationOther people's money · Year 12 · Glossary

Waterfalls in plain English

Preferred return, catch-up, promote — with the money actually moving.

1 min

A waterfall is the order money leaves a deal. Everything else in a syndication document is commentary on this one clause.

The tiers, with real dollars

Say a deal distributes $100k this quarter, LPs put in $1M, and the structure is an 8% pref with a 70/30 split above it.

  1. Preferred return — LPs receive the first $80k (8% on $1M). The sponsor receives nothing yet. "Preferred" means first, not guaranteed.
  2. Catch-up (if the deal has one) — the sponsor takes the next slice until they hold their promised share of profits so far.
  3. The split — whatever remains divides 70/30.

What to actually check

  • Is the pref cumulative? If a bad year skips it, does it accrue?
  • Is it pref on capital or pref on capital plus accrued pref?
  • Does the promote calculate deal-by-deal or on the whole fund?

Each of those words moves real money from one pocket to the other. That is why this entry sits at Year 12 — read it before you sign your first LP check, from either side of the table.