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Secondary Sale Evaluation Memo

Create an institutional LP private equity secondary sale memo covering fund interests, price, NAV discount, buyer process, liquidity, risks and recommendation. Evaluate an LP-led private equity secondary sale against liquidity needs, value realization and portfolio objectives.

Open the interactive Secondary Sale Evaluation

What this generator covers

  1. Executive summary
  2. Sale rationale
  3. Portfolio scope & quality
  4. Pricing & valuation
  5. Buyer assessment
  6. Process & execution
  7. Liquidity & portfolio impact
  8. Alternatives considered
  9. Costs, tax & accounting
  10. Diligence completed
  11. Key risks
  12. Governance & approvals
  13. Recommendation

Inputs used by the document

  • Transaction overview: Transaction, Selling institution, Interests offered, Preferred buyer, Purchase price, Reference NAV, Price vs. NAV, Expected close
  • Rationale & analysis: Sale rationale, Retained exposure, Portfolio-quality assessment, Liquidity impact, Alternatives considered
  • Process & recommendation: Buyer process, Costs & tax, Diligence completed, Key risks, Approval & governance, Recommendation

01

Executive summary

Institutional LP is evaluating Proposed Secondary Sale, a sale of Nine mature buyout and growth funds across 2016-2020 vintages to Secondary Buyer for $142m.

02

Sale rationale

Reduce legacy manager concentration, accelerate liquidity and simplify monitoring of subscale positions

03

Portfolio scope & quality

Nine mature buyout and growth funds across 2016-2020 vintages. Quality assessment: Mix includes several older assets with delayed exits, alongside a small number of high-quality unrealized winners. Retained exposure: Maintain core relationships and current-vintage commitments; no sale of priority re-up managers.

04

Pricing & valuation

Reference NAV is $160m as of September 30, 2027. The proposed price is $142m, or 88.8% of reference NAV / 11.2% discount.

05

Buyer assessment

Secondary Buyer is the preferred buyer. Assess capital certainty, reputation, transfer experience and alignment with the proposed terms.

06

Process & execution

Limited competitive process with three qualified bids; preferred buyer submitted highest clean price and accepted standard transfer terms. Expected closing: 45-60 days following consent and transfer completion.

07

Liquidity & portfolio impact

Proceeds increase liquid assets and reduce expected net capital-call burden by approximately $18m

08

Alternatives considered

Hold to maturity, partial sale, preferred-interest financing, fund-interest loan or staged sale process

09

Costs, tax & accounting

Estimated legal and advisory costs of $0.8m; tax and accounting treatment confirmed with advisors

10

Diligence completed

NAV tie-out, fund-level review, buyer reference work, transfer restrictions, consent analysis and scenario comparison

11

Key risks

selling future upside below reported NAV, stale NAV marks, consent delays and signaling to GP relationships

12

Governance & approvals

Investment Committee approval required; document rationale, conflicts, buyer selection and final economics

13

Recommendation

Approve sale to the preferred secondary buyer at no less than 88% of reference NAV, subject to final consents and documentation

How to use this document generator

Review the example assumptions, replace them with information from your own investment process, and check every statement against the governing documents and source data. The interactive version updates the draft immediately and can export it to Word or PDF without a login.

Template transparency

Draft status

This template creates an editable first draft. Review every statement against source data and governing documents.

Privacy and export

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Scope

This is a practical starting point, not legal, tax, or investment advice.

Template 1.0 · Reviewed 13 August 2026