<link href="//maxcdn.bootstrapcdn.com/bootstrap/4.1.1/css/bootstrap.min.css" rel="stylesheet" id="bootstrap-css"> <script src="//maxcdn.bootstrapcdn.com/bootstrap/4.1.1/js/bootstrap.min.js"></script> <script src="//cdnjs.cloudflare.com/ajax/libs/jquery/3.2.1/jquery.min.js"></script> <!------ Include the above in your HEAD tag ----------> <a href="http://www.sigmavaluation.com/fund-valuation-mistakes/">Carried Interest Valuation</a> for transfer tax purposes poses several unique challenges as compared to more traditional business valuation engagements. Carried interests will have various definitions for specific funds, but in general, are defined as the right of the general partner to receive a percentage of profits above a limited partner return threshold. For more information regarding carried interest valuation, contact a sigmavaluation professional.