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Wrapper Matrix

Compare interval funds, tender-offer funds, non-traded BDCs, NAV REITs, unregistered perpetual vehicles, and drawdown funds by liquidity mechanism, source hierarchy, tax form, fees, and misconception risk.

Interactive Tool

Wrapper Matrix

Use before applying strategy or performance claims so the wrapper does not get confused with the underlying asset class.
WrapperLiquidity rightsLegal floorTaxCore risk
Commonly quarterly repurchase policy, often up to 5% of shares or NAV.No interval-fund-style legal minimum; board policy can change.1099Credit losses, leverage, incentive alignment, and redemption pressure in stress.
Usually monthly or quarterly share repurchase program with stated caps.No legal minimum; programs can be reduced, prorated, or suspended.1099Property valuation lag, leverage, redemption concentration, and appraisal timing.
Mandatory repurchase offers every 3, 6, or 12 months, commonly quarterly.Rule 23c-3 offer amount is generally 5% to 25% of outstanding shares.1099Repurchase limits, valuation marks, portfolio liquidity mismatch, and expense layering.
Liquidity exists when the board authorizes a tender offer.No standing statutory minimum comparable to interval-fund rules.1099 or K-1Discretionary liquidity, private valuation, tender timing, and lockup friction.
Manager-defined, lockup-based, discretionary, or periodic depending on agreement.No general statutory liquidity floor.Usually K-1Illiquidity, valuation discretion, vintage mixing, tax complexity, and document-specific liquidity discretion.
Agreement-defined windows, lockups, queues, gates, or manager discretion.No general statutory liquidity floor.Usually K-1Credit losses, leverage, liquidity mismatch, valuation marks, and document-specific exit discretion.
Agreement-defined repurchase, tender, or withdrawal windows; may include queues, gates, or suspensions.No general statutory liquidity floor.Usually K-1Appraisal lag, leverage, cap-rate shifts, redemption pressure, and property concentration.
Generally no periodic redemption right; transfers are restricted and secondary sales are negotiated.No general statutory liquidity floor.Usually K-1Capital-call timing, blind-pool risk, interim valuation limits, long duration, and J-curve interpretation.
Operating-system handoffUse the lab, then route into concepts, controlled examples, document checks, and advisor language.
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