Private Equity Carried Interest Clawbacks: Fund Agreement Mechanisms and Tax Considerations

Ms. Kim is a counsel in Mayer Brown's New York office and a member of the Tax Transactions & Consulting practice. She has represented banks, issuers, funds, investment managers, financial institutions, investors and other parties in connection with lending transactions, corporate acquisitions, CLOs, ABS and other securitization transactions and fund formation. Ms. Kim received her JD and LLM in Taxation, from New York University School of Law, where she was a tax policy fellow. She earned her BA from Swarthmore College.  

Ms. Schwartz focuses her practice on the structuring, formation and operation of private equity funds, including buyout funds, venture capital funds, mezzanine funds, distressed funds and real estate funds. She represents both fund sponsors and investors in her practice. In addition to assisting fund sponsors with their internal management arrangements, succession planning and the creation of internal investment and co-investment vehicles, Ms. Schwartz has extensive experience with institutional investors and regularly advises clients on market terms of investment funds. She also advises private equity funds in connection with their investments in, and disposition of, portfolio companies and the establishment of capital call credit lines.