Glossary
Blocker corporation
A corporate entity placed between a fund and certain investors — commonly tax-exempt or non-US investors — to prevent them receiving income that would create tax filing obligations or unrelated business taxable income.
In practice
Blockers pay entity-level tax, so investors who use them have different after-tax returns, which must be reflected in their reporting.
In FUN/D
FUN/D models blockers as entities in the structure and reports investors through them.
Related: UBTI · ECI · Feeder fund · full glossary
See how FUN/D handles this on your fund.
Name and work email — we'll show the calculation on a structure like yours.
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