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Cash-Out Proceeds Split Calculator

When a deal sells, proceeds flow through the waterfall — pay off debt, return capital, pay pref, split promote. This calculator runs all three tiers and returns LP total, GP total, and equity multiples for each — the final scorecard on the investment.

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LP total

$5,085,000

GP total

$415,000

Net proceeds to equity

$5,500,000

Preferred return paid

$1,440,000

GP promote

$15,000

LP equity multiple

1.41

GP equity multiple

1.04

How the math works

Sale proceeds flow through a three-tier waterfall: net to equity after loan payoff, return of capital, pref to LP, then promote to GP. This calculator executes all three tiers and reports LP and GP take-home plus equity multiples.

Capital gain is taxable to LPs at capital gain rates — unless rolled into a 1031 exchange. Depreciation recapture at 25% federal on the depreciation portion. Plan tax treatment before closing.

How to Use

  1. Enter sale proceeds net of closing and loan payoff.
  2. Enter LP and GP capital outstanding.
  3. Enter pref owed to LP.
  4. Enter GP promote percentage.
  5. Read LP/GP take-home and equity multiples.

Frequently Asked Questions

Taxable?

Sale proceeds are taxable at capital gain rates (long-term if held > 1 year). Depreciation recapture at 25% federal on accumulated depreciation. 1031 exchange defers both if proceeds go into a replacement property within 180 days.

What about suspended losses?

Sale releases all suspended passive losses — LPs can offset capital gains with them. This is often a meaningful benefit for LPs who couldn't use losses during hold.

Clawback?

Some waterfalls include a clawback — if later deals underperform, promote taken on winning deals gets clawed back. Check the LPA carefully.

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