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Smart scan / 1002-00005
Client 1002
Funds
Document types detected
Engagement letter5
Analysis / memo4
Other1
Correspondence1
Contract / agreement1
Parties across the matter
ClearArc Software IncHARKNESS LLPHarkness LLPHawthorne Reid LLPLuminos Systems IncMEMORANDUM PINNACLE CONTINUATION VEHICLE LPOF PINNACLE CONTINUATION VEHICLE LPPCV International Holdings LtdPINNACLE CONTINUATION VEHICLE LPPINNACLE CV PARTNERS LLCPRIVILEGED Pinnacle Capital Management LLCPartner Hawthorne Reid LLPPartnership IncPinnacle Capital Management LLC
Chronology
2026-03-31 · draft-tax-protection-agreement.docx
… n Period or, in the case of Vectral Cloud shares disposed of prior to March 31, 2026, the QSBS Protection Period, whichever is later), taking into account any QSBS exclusion …
2025-10-31 · email-hartwell-to-aldren-structure-memo-delivery.eml
… ll not be satisfied until October 31, 2028, assuming a final close on October 31, 2025. The memorandum recommends specific LPA provisions to bifurcate the legacy and new carry …
2025-10-31 · engagement-letter-pinnacle-cv-tax-structuring.docx
… iod commencing at the CV closing. Based on the target closing date of October 31, 2025, the three-year holding period for the new carried interest would be satisfied on October …
2025-10-31 · blocker-entity-structure-memo.docx
… et first close on October 15, 2025 and the anticipated final close on October 31, 2025. This timeline accommodates the filing of the Form 8832 check-the-box election for PCV In …
2025-10-31 · draft-tax-opinion-section-721.docx
… 1002-00005 Matter No.: 117443.00001 [DATE] (Target Final Close Date: October 31, 2025) Pinnacle Capital Management LLC 2100 Sand Hill Road, Suite 340 Menlo Park, California 94 …
2025-10-31 · qsbs-preservation-analysis-memo.docx
… March 2026 — roughly five months after the target CV closing date of October 31, 2025 — any recharacterization of the Section 721 contribution as a sale or exchange (for examp …
2025-10-31 · section-1061-carried-interest-memo.docx
… ("API") with a fresh holding period commencing at CV closing (target: October 31, 2025). Key Conclusion. If the transaction is properly structured — in particular, if the legac …
2025-10-31 · section-704c-allocation-methodology-memo.docx
… anagement LLC and its principals. The target final close of the CV is October 31, 2025. The transaction is structured as a GP-led secondary transaction — a continuation vehicle …
2025-10-31 · tax-structure-memorandum-pinnacle-cv.docx
… ter will be prepared and delivered at closing, currently targeted for October 31, 2025. The remainder of this memorandum addresses each of these issues in detail. II. BACKGROUN …
2025-10-31 · draft-tax-protection-agreement.docx
… rence No.: 1002-00005 Matter No.: 117443.00001 Target Execution Date: October 31, 2025 (Continuation Vehicle Closing) TAX PROTECTION AGREEMENT This TAX PROTECTION AGREEMENT (th …
2025-10-15 · email-hartwell-to-aldren-structure-memo-delivery.eml
… September 30, 2025 for both blockers, ahead of the CV first close on October 15, 2025. **(iv) Legacy Carry Tranche — Section 1061 Holding Period Preservation** We recommend …
2025-10-15 · blocker-entity-structure-memo.docx
… d be formed by September 30, 2025, ahead of the target first close on October 15, 2025 and the anticipated final close on October 31, 2025. This timeline accommodates the filin …
2025-10-15 · qsbs-preservation-analysis-memo.docx
… LLP (Douglas Whitfield, Partner). The target first close of the CV is October 15, 2025, with a target final close of October 31, 2025. The LP election deadline for Fund II limi …
2025-10-15 · section-1061-carried-interest-memo.docx
… follows: • Target Final Close: October 31, 2025 (target first close: October 15, 2025). • Term: Five (5) years from the final close, with two (2) one-year extension options e …
2025-09-30 · email-hartwell-to-aldren-structure-memo-delivery.eml
… ification for U.S. tax purposes. We are targeting a formation date of September 30, 2025 for both blockers, ahead of the CV first close on October 15, 2025. **(iv) Legacy Carry …
2025-09-30 · blocker-entity-structure-memo.docx
… ital Partners (Cayman) Ltd. Both blocker entities should be formed by September 30, 2025, ahead of the target first close on October 15, 2025 and the anticipated final close on O …
2025-09-22 · email-hartwell-to-aldren-structure-memo-delivery.eml
… the LP election materials and the Kessler Pratt fairness opinion (due September 22, 2025). The timeline is manageable but does not leave much room for slippage. In parallel, our …
2025-09-22 · draft-tax-opinion-section-721.docx
… repared by Kessler Pratt LLP (David Kessler, Managing Partner), dated September 22, 2025, relating to the fair market value of the Portfolio Company interests (the "Kessler Pratt …
2025-09-22 · section-1061-carried-interest-memo.docx
… ,000 (flat fee), and delivery of the fairness opinion is targeted for September 22, 2025. The Kessler Pratt valuation will be the basis for the Legacy Gain / New Gain bifurcation …
2025-09-22 · section-704c-allocation-methodology-memo.docx
… values. The fairness opinion is expected to be delivered on or about September 22, 2025, in advance of the anticipated first close. The Kessler Pratt engagement is being conduct …
2025-09-15 · email-hartwell-to-aldren-structure-memo-delivery.eml
… s and address any questions. As you know, the LP election deadline is September 15, 2025, and the tax structure needs to be finalized sufficiently in advance to be reflected in t …
2025-09-15 · draft-tax-opinion-section-721.docx
… he election summary prepared by the Fund II GP (LP election deadline: September 15, 2025). C. Valuation and Financial Materials 9. Independent valuation report and fairness opin …
2025-09-15 · qsbs-preservation-analysis-memo.docx
… een rolling into the CV or cashing out is expected to be on or around September 15, 2025. At closing, the CV will receive Fund II's stakes in all three portfolio companies — Lumi …
2025-09-15 · tax-structure-memorandum-pinnacle-cv.docx
… ed by Garrison's new capital commitment). The LP election deadline is September 15, 2025. The capitalization estimates set forth below are based on preliminary indications receiv …
2025-08-08 · email-hartwell-to-aldren-structure-memo-delivery.eml
… hment:** Tax Structure Memorandum — Pinnacle Continuation Vehicle LP (August 8, 2025) (tax-structure-memorandum-pinnacle-cv.docx) --- *CONFIDENTIALITY NOTICE: This email an …
2025-08-08 · blocker-entity-structure-memo.docx
… without the prior written consent of Calderwood & Harkness LLP. Date: August 8, 2025 To: Sylvia Hartwell, Responsible Partner, Tax — Calderwood & Harkness LLP Leonard Cross, …
2025-08-08 · qsbs-preservation-analysis-memo.docx
… ent team in advance of the comprehensive Tax Structure Memorandum due August 8, 2025, and is intended to identify key legal issues, risk factors, and diligence items that mus …
2025-08-08 · state-tax-nexus-withholding-analysis.docx
… : Leonard Cross, Billing Partner, Tax Calderwood & Harkness LLP DATE: August 8, 2025 RE: State Tax Nexus and Withholding Analysis — Pinnacle Continuation Vehicle LP ENGAGEMEN …
2025-08-08 · cv-lpa-tax-provisions-markup.docx
… nt Reference No.: 1002-00005 Matter No.: 117443.00001 Date of Markup: August 8, 2025 August 8, 2025 ADDRESSED TO: Vanessa Liu, Esq. Partner Hawthorne Reid LLP 2000 University …
2025-08-06 · qsbs-preservation-analysis-memo.docx
… l, Responsible Partner, Tax Leonard Cross, Billing Partner, Tax Date: August 6, 2025 Re: Section 1202 QSBS Preservation Analysis — Contribution of Portfolio Company Shares fr …
2025-08-06 · section-1061-carried-interest-memo.docx
… ess LLP TO: Sylvia Hartwell, Partner, Calderwood & Harkness LLP DATE: August 6, 2025 RE: Section 1061 Holding Period Analysis for GP Carried Interest in Connection with Pinna …
2025-08-06 · section-704c-allocation-methodology-memo.docx
… , Lead Associate, and Sylvia Hartwell, Responsible Partner, Tax Date: August 6, 2025 Re: Section 704(c) Allocation Methodology for Built-In Gain on Contributed Portfolio Comp …
2025-07-28 · cv-lpa-tax-provisions-markup.docx
… LLP Comments and Proposed Revisions to Hawthorne Reid LLP Draft Dated July 28, 2025 Prepared by: Calderwood & Harkness LLP 555 California Street, Suite 4200 San Francisco, C …
2025-07-15 · email-hartwell-to-aldren-structure-memo-delivery.eml
… s is the primary deliverable contemplated under our engagement opened July 15, 2025. The memorandum is attached to this email (filename: tax-structure-memorandum-pinnacle-cv …
2025-07-15 · engagement-letter-pinnacle-cv-tax-structuring.docx
… : (415) 392-7800 Facsimile: (415) 392-7801 www.calderwoodharkness.com July 15, 2025 Engagement Reference No.: 1002-00005 Matter No.: 117443.00001 CONFIDENTIAL — ATTORNEY-CLI …
2025-07-15 · draft-tax-opinion-section-721.docx
… , as its general partner (the "CV GP"). This engagement was opened on July 15, 2025, and this opinion letter is being delivered in connection with, and as a condition preced …
2025-07-15 · state-tax-nexus-withholding-analysis.docx
… ground A. Engagement Context Calderwood & Harkness LLP was engaged on July 15, 2025 as tax counsel to Pinnacle Capital Management LLC in connection with the fund-level tax s …
2025-07-15 · tax-structure-memorandum-pinnacle-cv.docx
… y options to existing limited partners. This engagement was opened on July 15, 2025, and this memorandum constitutes the core deliverable under our engagement letter of even …
2025-06-30 · email-hartwell-to-aldren-structure-memo-delivery.eml
… learArc Software Inc., and Vectral Cloud Inc. — into the CV. Based on June 30, 2025 valuations, these positions carry an aggregate fair market value of $1.34 billion and agg …
2025-06-30 · engagement-letter-pinnacle-cv-tax-structuring.docx
… of approximately $1.34 billion (based on independent valuations as of June 30, 2025) to the CV. The transaction is designed to provide liquidity to existing limited partners …