Our Expert Commentary

Continuation Funds in Private Equity: A Strategic Solution for GPs and LPs

Written by Suntera Global | Dec 18, 2024 2:01:19 PM

In recent years, secondary fund vehicles, like continuation funds, have emerged as pivotal structures in private equity. These vehicles offer general partners (GPs) flexibility in managing assets facing delayed exits, allowing them to remain invested and potentially capture future upside. At the same time, continuation funds provide limited partners (LPs) who have been invested in the maturing fund for years with liquidity options. By leveraging continuation fund vehicles, GPs can provide liquidity to investors who want to exit while retaining investments they believe have the potential to yield greater returns over time.

Understanding Continuation Fund 

A continuation fund allows GPs to transition select assets from an existing fund into a newly established fund with a fresh investment timeline. These transition vehicles are particularly valuable when an investment still has growth potential that the GP wants to capture but doesn’t have enough time left in the fund’s life to realize the gains or doesn’t have LP interest to extend the life of the fund for an additional term. Many LPs look for liquidity after years of commitment to the initial fund and aren’t interested in locking up their investment for another hold period. Continuation vehicles offer a solution that caters to both sides—providing existing investors liquidity while giving the GP more time and capital to drive asset value.

The rise of continuation vehicles in private equity has led to a significant increase in GP-led secondary transactions, fundamentally shifting the dynamics within the industry. Traditionally, secondaries focused on LP-led deals, where LPs sought liquidity by selling their fund interests. Today, GP-led transactions, particularly those involving continuation funds, allow GPs to take control, offering them extended holding periods and increased flexibility. This shift is indicative of a broader trend: GPs are becoming more proactive in maximizing asset value by retaining promising investments beyond the initial fund term.

Benefits for LPs and GPs

Continuation funds offer distinct benefits for GPs and LPs alike. For LPs, these vehicles provide liquidity options, either exiting fully or partially depending on their preferences. This option is valuable after a long investment period, especially for LPs who seek liquidity.

For GPs, continuation funds help strengthen LP relationships by offering liquidity to those who seek it. Moreover, the creation of a continuation fund allows GPs to crystallize any carried interest earned to date, enabling them to secure a portion of their compensation while still working to enhance the remaining asset’s value within the continuation fund. For many GPs, continuation vehicles represent an opportunity to reset the clock on fund performance metrics, aligning their interests with new investors who are attracted to the asset’s growth potential.

Potential Conflicts of Interest

Despite the benefits continuation funds offer, there are several challenges that require careful consideration and planning.

Perhaps one of the most important, is setting a fair transfer price for the assets. In a GP-led secondary transaction, the GP has influence over both the maturing fund and the new continuation fund, creating a potential conflict of interest. The valuation of assets becomes critical in these transactions as it impacts both existing and new investors. It can also be impacted by a myriad of factors, including market conditions and regulatory environments. Key considerations include the amount of capital that the GP is rolling over from the maturing fund to the continuation vehicle, as well as the exit or reinvestment options for current investors and the willingness of new investors to join the continuation fund. Ensuring fairness and transparency in valuations is essential to maintain investor trust and support.

Next is obtaining consent from various stakeholders, including existing fund investors, lenders, portfolio companies, and regulators, if required. The consent process should be conducted methodically, taking into account any conflict of interest that may arise.

Lastly, the costs involved with transitioning from the original fund to the continuation fund should be carefully considered. There are usually significant upfront costs for restructuring and expenses related to securing new investor commitments.

Experience is Essential

Establishing a continuation fund is a complex and time-consuming process that demands a high level of expertise. It involves negotiating terms with new investors, managing the exit or reinvestment of existing investors, and ensuring all legal and tax implications are addressed sufficiently.

Given the complexity of continuation vehicles, expertise is crucial not only to navigate the intricacies but also to maintain alignment with investor expectations. GPs benefit by engaging an experienced team of lawyers, accountants, and a fund administrator who have experience successfully executing secondary transactions. The careful orchestration of these factors underscores the role of specialized knowledge in private equity, where strategic foresight can enhance desired outcomes.

The Future of Continuation Vehicles in Private Equity

Continuation vehicles represent a powerful tool in private equity, providing flexibility and additional control to GPs, as well as liquidity options for LPs. As more GPs recognize the potential to extend the life of high-performing assets, the demand for continuation funds is likely to grow. By bridging the gap between liquidity needs and investment potential, continuation vehicles serve as a strategic instrument that aligns the interests of GPs and LPs, contributing to more dynamic and resilient private equity markets.

You can also read the article in its entirety on the Wealth Briefing website.

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