Deal structures

SPV Secondaries

How a special-purpose vehicle pools many small buyers into a single line on the cap table.

Most marketplace secondaries at angel check sizes ($10K–$100K) don't transfer shares directly. Instead, an SPV — a single-purpose LLC formed just to hold this one position — buys the seller's shares, and individual investors buy a slice of the SPV. The company sees one new name on its cap table (the SPV), not a dozen.

This solves a real problem: most companies won't approve a transfer that adds many small individual holders to their cap table, but they will approve one professionally-run vehicle. The tradeoff is that the SPV manager charges fees for running the vehicle — and those fees compound over what can be a multi-year hold.

How it works

  1. The SPV manager negotiates a purchase price with the seller, forms the LLC, and raises capital from individual investors to fund the purchase.
  2. The company approves the transfer of shares (or the underlying instrument) into the SPV's name — this is the one transaction it has to consent to.
  3. Investors hold an interest in the SPV, not the underlying shares directly, until the SPV distributes proceeds after an eventual company exit or wind-down.
  4. At exit, the SPV manager typically takes a carry (a share of profit) and has usually charged an annual management fee along the way.

Worked example

An SPV buys a $240,000 block of common stock (a 20% discount off a $300,000 last-round mark) on behalf of 8 pooled investors. The SPV charges a 2%/year admin fee and 15% carry, and the position is held 4 years until the company exits at a 3x mark-up.

Purchase price (20% discount off $300,000)
$240,000
Exit value at 3x gross
$900,000
Admin fee (2%/yr × 4 yrs, simple)
$19,200
Profit before fees ($900,000 − $240,000)
$660,000
Carry (15% of profit)
$99,000
Net to investors ($900,000 − fees − carry)
$781,800
Net MOIC vs. gross 3.75x
3.26x

Why it matters: The discount at entry looked like the whole story, but fees and carry took about 13% of the gross exit value in this example — the real comparison is net MOIC after the vehicle's economics, not just the entry discount.

Watch out for

Frequently asked questions

Do I get a K-1 or a 1099 from an SPV investment?
Most SPVs are structured as LLCs taxed as partnerships, which typically means a K-1 rather than a 1099 — confirm with the specific manager, since structures vary.
Can I sell my SPV interest before the underlying company exits?
Usually only with the manager's consent, and often there's no ready market for it — an SPV interest is generally illiquid until the underlying position itself has a liquidity event.
Is this tax or legal advice?
No. This is independent educational content, not investment, tax, or legal advice — every figure in the worked example above is illustrative, not a real transaction. Confirm your specific situation with a qualified advisor before acting on it.