White Paper · 25 min read

RWI in GP-led secondary transactions.

Why representations and warranties insurance now fits continuation-fund transactions — the market, the economics, and the policy mechanics counsel should know.

Abstract

The secondaries market is setting records: roughly $220–240 billion of global transaction volume in 2025, with GP-led transactions contributing about $110–116 billion — nearly half the market. Until recently, representations and warranties insurance played almost no role in these deals. Insurers have since rebuilt the product around the way GP-led transactions actually work — narrower “fundamental plus” reps, coverage for Excluded Obligations, and diligence expectations aligned to secondary-investor practice. This paper explains the market, the economics, and the policy mechanics for counsel advising sponsors, lead investors, and LPs.

Key takeaways

Six points to carry forward.

01

Coverage is “fundamental plus.” Fundamental reps, plus a pared-down set of knowledge-qualified reps about portfolio companies (or borrowers, in a credit secondary).

02

Premium typically runs 1.50–2.00% of the limit — below standard M&A pricing — on limits of 5–10% of purchased NAV or new money.

03

Retention is typically 0.25%, dropping to 0.10% after 12 months, of NAV or new money — and is typically borne by the buyer. Certain insurers offer zero retention for ~7.5% additional premium.

04

Excluded Obligations are now insurable at no additional premium. On a no-indemnity deal, a synthetic Excluded Obligations indemnity costs roughly 10 bps of the limit.

05

Today’s policies usually cover new money only. The GP is listed as an Additional Insured, retention is tied to new money, and recovery is pro rata via a co-insurance construct.

06

Protect the fraud recourse. A lead investor signs the No Claims Declaration; the GP’s underwriting participation stays limited and separate.

§ 01

The GP-led secondary market.

A GP-led secondary transaction occurs when a private equity sponsor (a “GP”) transfers all or a portion of the assets managed by an existing fund into a “continuation” fund managed by the same sponsor. The existing fund’s GP (or an affiliate) typically manages the continuation fund on behalf of the new investors and rolling LPs, and receives an economic interest in the continuation fund.

From stigma to standard

Fifteen years ago, the Institutional Limited Partners Association (“ILPA”) opposed GP-led secondary transactions, arguing they benefited the GP without necessarily maximizing pricing. ILPA now supports GP-led secondary transactions where existing LPs have an opportunity to roll into the continuation fund — any LP that considers the price insufficient can roll its equity instead of selling.

Tradition also worked against the structure: GP-led secondaries were associated with “zombie funds” that could not find suitable exits for their portfolio companies. Over the past five years, several high-quality sponsors have completed GP-led secondary transactions that their LPs received favorably, eliminating that stigma. The result is a material rise in GP-led volume — a trend that is changing the long-standard 10-year private equity fund term and creating liquidity at multiple points in a fund’s life cycle.

Transaction structures

A GP-led secondary transaction can take several forms:

  • An asset purchase by the continuation fund of the existing fund’s investments;
  • A merger of the continuation fund and the existing fund;
  • An indirect acquisition — the continuation fund acquires all of the existing fund’s partnership interests, or the existing fund drops its investments into a single-purpose subsidiary that the continuation fund then acquires; or
  • An amendment of the existing fund’s limited partnership agreement to admit new investors and modify the distribution waterfall (including creating multiple classes of limited partners), among other changes.

RWI can also be feasible on “cross-fund” transactions, where a sponsor sells an investment, or part of one, from one existing fund to another. These are less common — GPs typically set up a new fund to facilitate the transaction.

Single-asset lift-outs remain the most common insured transaction, though carriers now see more multi-asset deals than in the past. In a lift-out, the sponsor selects one or two portfolio companies it believes can create more value with more time or follow-on capital — locking in gains and returning capital to LPs while capturing a growth trajectory that additional capital could accelerate. Concentration increases risk for secondary buyers, but it also lets them be more selective and, ultimately, build a higher-returning portfolio.

The GP’s economic participation

Lead investors often require the GP’s investment professionals to participate economically in the continuation fund. The GP is sometimes required to roll a portion of its interest in the existing fund into the continuation fund and, in certain cases, to make a material additional cash investment in the transaction.

§ 02

Market data.

Secondaries fundraising has grown dramatically over the past five years, breaking multiple records and driving activity across the market. Several high-profile fund managers not traditionally in the secondaries space have hired experienced secondaries executives to build operations. Secondaries funds, under significant pressure to deploy capital, are presenting GPs with long-dated funds with generous liquidity offers.

§ 03

Why RWI now fits.

Until recently, parties rarely used RWI on GP-led secondary transactions, for two main reasons. First, insurers required due diligence akin to an M&A portfolio-company deal — which is not customary on GP-led secondaries. Second, transaction agreements traditionally required the existing fund to indemnify for “Excluded Obligations,” and that indemnity could not be incorporated into the policy.

Transaction parties therefore viewed RWI as inefficient: likely exclusions arising from insufficient diligence, plus a residual existing-fund indemnity for Excluded Obligations, made the insurance only a partial solution to the existing fund’s post-closing obligations.

Insurers rebuilt the product around the way GP-led transactions actually work — and the two historical objections fell away.

Five changes drove the shift:

  • Excluded Obligations coverage. RWI now covers standard Excluded Obligations for no additional premium.
  • Underwriting standards match the reps. Insurers modified underwriting to fit a GP-led transaction’s “fundamental plus” R&Ws — fundamental reps, plus certain knowledge-qualified reps about portfolio companies (or, in a credit secondary, borrowers).
  • The GP’s incentives run the right way. Insurers recognize the GP has a significant incentive to take the R&W exercise seriously: any allegation of dishonesty or carelessness would damage future fundraising.
  • No new, active owner. Unlike a typical M&A transaction, an indirect change in ownership does not introduce the risks of a new operator running the portfolio companies.
  • Compliance culture. GPs generally adhere to high compliance standards, given their duties to limited partners, applicable regulation, and access to sophisticated counsel.
§ 04

Placing the coverage: best practices.

Every RWI policy placed on a GP-led secondary transaction is unique — shaped by investment type, geographic focus, level of unfunded commitments, GP quality, and vintage year. Before approaching markets, the broker should:

  1. Understand the key transaction objectives. Desired transaction size, asset and strategy composition, ongoing relationships with GPs, pricing and loss thresholds, transaction structure, and closing timing.
  2. Confirm who the coverage protects. Should the policy cover rolling LPs, or only new money using a co-insurance (pro rata) construct for loss? Provide insurers maximum transparency about the scope of anticipated buy-side diligence. In today’s market, policies more typically cover new money only — often listing the GP as an Additional Insured — with retentions tied to the new money (instead of NAV) and recovery on a pro rata basis.
  3. Review the transaction agreement. Provide insight on known buyer preferences from precedent transactions and detect off-market commercial or legal terms.
  4. Develop a customized strategy with counsel appropriate for the transaction.

Throughout, the broker must balance the interests of the GP (and often the portfolio companies), lead investors, selling LPs, rolling LPs, third-party diligence advisors, bankers, lawyers, and other advisors — while retaining an ultimate fiduciary duty to the post-closing Named Insured.

§ 05

Cost of coverage.

Premium · standard policy
1.50–2.00%

Of the liability limit — below a standard M&A deal, reflecting the narrower “fundamental plus” reps.

Standard limit
5–10%

Of the continuation fund’s purchased NAV (rolling-LP coverage, less common today) or of the new-money amount (common today).

Excess · fundamentals + tax
0.75–1.00%

Excess coverage for breaches of fundamental and tax reps above the standard policy limit, reducing the need for higher indemnification caps.

Excess · fundamentals only
0.50–0.75%

Possibly lower. Excess coverage for breaches of true fundamental reps.

Other GP-led secondaries RWI cost items and typical terms
Other cost itemsTypical terms
Excluded Obligations coverageIncluded for no additional cost. On a no-indemnity deal, a synthetic Excluded Obligations indemnity typically adds premium of roughly 10 bps of the coverage limit.
Underwriting fee$40,000–$80,000 based on the transaction’s complexity and size, plus $5,000 per excess insurer. Requires specialist underwriting counsel to review the underlying fund documents in the data room. Underwriters require tax, lien, and litigation searches if the buyer does not provide them.
Surplus-lines taxes and feesGenerally two to five percent of premium.
Brokerage / placement feeThe RWI broker may charge a brokerage placement fee in addition to the fully disclosed brokerage commission.
§ 06

Scope of the reps.

The reps are typically called “fundamental plus”: fundamental R&Ws, plus a pared-down set of knowledge-qualified R&Ws about the portfolio companies (or borrowers, in a credit secondary).

  • Assuming full lien and litigation searches are run, the litigation rep may not need a knowledge qualifier.
  • Portfolio-company reps (other than ownership of the underlying portfolio companies) are commonly qualified by the GP’s knowledge — often limited to a few executives at the GP and/or portfolio-company level (for example, on a single-asset deal).
  • Obtaining coverage for flat (unqualified) portfolio-company reps is challenging without robust, M&A-style diligence. Where parties pursue it, the retention moves in line with a normal policy and pricing is higher, though still below typical M&A RWI levels (in the range of 2.4–2.5%).

The GP’s reps

  • The GP’s R&Ws are covered by the policy.
  • The GP is generally listed as an Additional Insured if it will have direct or indirect beneficial ownership in the purchased portfolio assets. LPs are not usually listed, because they do not typically procure the policy.
  • GPs do not typically sign a No Claims Declaration, so long as the GP agrees to a call with the insurer before coverage binds.
  • GP caps and limitations can be tied to the policy limit, or backstopped by customary recourse such as the GP’s crystalized capital or new carry earned on the new investors’ investment.
  • Insurers generally will not cover a catch-all GP knowledge rep.

Survival

Regardless of the survival periods in the transaction agreement, coverage typically survives three years for general R&Ws and six to seven years for fundamental and tax R&Ws. Excluded Obligations coverage survives six or seven years.

§ 07

Retention & co-insurance.

The retention is the loss the insureds must incur before coverage attaches. On GP-led secondaries it is typically 0.25 percent, dropping after 12 months to 0.10 percent, of either:

  • the continuation fund’s net asset value (“NAV”) — where coverage extends to rolling LPs, which is less common in today’s market; or
  • the new money — the more common basis today.

The buyer typically bears the full retention. A recent development: certain insurers will offer no retention for all R&Ws for approximately 7.5% additional premium.

Where the retention is tied to new money, the policy’s “Loss” definition includes a co-insurance component: the insureds recover only the new money’s pro rata ownership percentage of the continuation fund.

The retention is generally bracketed at signing and adjusted downward based on the final subscription amount and closing transaction value.

§ 08

No Claims Declarations & the GP’s role.

Lead investor NCD

One of the lead investors signs a No Claims Declaration (a “Lead Investor NCD”) at signing and at closing, stating that it has no “Actual Knowledge” of any breaches. Losses resulting from information that should have been disclosed in the Lead Investor NCD are excluded — if the failure to disclose prejudices the insurer.

“Actual Knowledge” is typically defined as an actual conscious awareness that an underlying fact, event, or condition constituted a breach. It generally does not include constructive, implied, or imputed knowledge, any duty of inquiry, or the knowledge of advisors.

GP NCD

If the GP has a material direct or indirect beneficial ownership in the purchased portfolio assets, or coverage extends to rolling LPs, insurers sometimes request that the GP sign its own No Claims Declaration (a “GP NCD”) at signing and closing. Most GPs and their brokers push back heavily on this request — and often succeed in avoiding it.

Where a GP NCD is given and the insurer demonstrates prejudice from an incorrect declaration, the insureds cannot recover the GP’s direct or indirect portion of the loss, calculated by the GP’s pro rata aggregate beneficial ownership in the purchased portfolio assets immediately after closing.

The GP’s participation in underwriting

  • Lead investors should limit the GP’s involvement in underwriting to preserve an unabridged right to recover for the GP’s fraud.
  • Insurers often prefer to speak with the lead investors and their counsel at least once without the GP, to allow freer discussion.
  • Insurers typically request an oral or written interview with the GP and/or its internal and external compliance teams, depending on the scope of available diligence materials. The lead investor should not join those calls — both to avoid imputing the GP’s knowledge to the lead investor and to preserve the lead investor’s ability to recover for the GP’s fraud.
§ 09

Excluded Obligations.

Buyers have traditionally sought a specific indemnity for Excluded Obligations in GP-led secondary transactions. Insurers now incorporate an indemnity for Excluded Obligations directly into the RWI policy — eliminating the need for the buyer to seek one from the existing fund.

Excluded Obligations are obligations remaining with the existing funds or selling LPs, including:

  • Partnership-audit-related tax liabilities and other tax liabilities;
  • Liabilities of portfolio companies that are not part of the transaction, or that the fund previously disposed of — for which the GP typically has the right to claw back past LP distributions; and
  • Liabilities from claims that the GP breached its contractual or fiduciary duties in connection with the transaction, or otherwise violated applicable securities laws or governing documents.

To obtain the coverage, sponsors must have excellent compliance mechanisms, including the ability to provide:

  • Copies of all portfolio-company governing and investment documents;
  • A summary of the assets and companies that will remain within the existing funds; and
  • A summary of historic LP clawbacks and the scope of the existing fund’s E&O insurance.
§ 10

Diligence & underwriting focus.

Diligence on a GP-led secondary is a hybrid: part standard M&A portfolio-company diligence, part fund-level diligence of the kind performed for a capital commitment to a new blind-pool vehicle. Insurers have revised their expectations to align with the “fundamental plus” reps — and they recognize that PE funds are unlikely to commit fraud or act recklessly when making knowledge-qualified reps, given the potential damage to future fundraising.

Portfolio-level diligence

  • Portfolio companies. Diligence on the portfolio assets must validate the underlying reps, accounting for knowledge qualifiers. Insurers may need to correspond with certain key portfolio-company management teams by call or written Q&A, although this is not common.
  • Financial diligence. Where knowledge qualifiers apply, insurers accept a more limited review (by a third-party advisor or an internal subject-matter expert). Insurers understand that lead investors commonly perform very limited financial diligence compared with an M&A transaction.
  • Tax diligence. Where knowledge qualifiers apply, insurers accept a more limited review (by a tax accountant, legal advisor, or the buyer’s internal subject-matter experts).
  • Lien, litigation, and IP searches. Required for all parties to the acquisition agreement, plus the portfolio companies. For IP reps, certain insurers expect more meaningful diligence — akin to a control acquisition — depending on the portfolio company’s operations.
  • Litigation posture. Insurers are generally less concerned about litigation where fund entities or portfolio companies are the plaintiff, or where demand amounts are de minimis.

Fund-level underwriting topics

For the existing fund and the continuation fund, insurers focus on the following, among other topics:

  • Pre- and post-transaction structure charts and cap tables;
  • How the transaction is being financed;
  • Required consents (investors, advisory committee, portfolio companies, third parties, regulators);
  • Alternative Investment Vehicles, including entities formed outside the U.S. — and whether their interests will transfer to the continuation fund;
  • Elections, rights, or waivers applicable to investment in the continuation fund that materially differ from the original fund’s terms (e.g., sweeteners);
  • Differences between the continuation fund and the original fund (e.g., tax structuring or investor tax status);
  • Side letters between the GP and the original funds, if any — and confirmation that they will be assigned to the continuation vehicle;
  • Tax covenants — including covenants to avoid effectively connected income, unrelated business taxable income, or commercial-activity income; covenants on structuring future exits (including tax blockers); and any other abnormal tax aspects of the transaction;
  • Redemptions of the original fund’s interests — and, if any, whether the GP has sufficient capital to fund them;
  • Where the GP will take an interest post-closing: how the GP has managed potential conflicts, such as valuing the fund’s interest, allocating fees and expenses (including broker fees), and communicating the existence of RWI to LPs;
  • Any stapled primary capital provided in connection with the transaction; and
  • Any GP clawbacks in respect of the original fund.
§ 11

Exclusions from coverage.

Undisclosed known breaches

Breaches not disclosed in the Lead Investor NCD or, where applicable, a GP NCD (which, again, is not common in today’s market).

Interim-period breaches

Breaches that first arise and are discovered during the interim period (Actual Knowledge standard). Interim-breach coverage — for new facts arising between signing and closing that would breach the closing reps but not the signing reps — may be available for additional premium, but is not typically requested or cost-effective.

Asbestos and PCBs

Standard pollutant exclusions.

Pension liabilities

Pension-plan underfunding or withdrawal liability.

Fines and penalties

Fines and penalties uninsurable by law.

Tax attributes & transfer items

The amount, validity, or usability of tax attributes (e.g., net operating losses); transfer pricing; and transfer taxes.

Certain carriers also hesitate to cover reps tied to highly regulated industries — for example, government contractors, payment processing, healthcare, media, and industries with high FLSA/wage-and-hour risk — in GP-led secondary transactions. Where coverage is sought, diligence expectations may exceed those of a typical secondary transaction.

The right mix of insurance and traditional indemnity sources differs by transaction — for example, whether the existing fund retains material assets after the secondary closes, and the cost and scope of available insurance for the particular portfolio.

§ 12

Claims, binding & fraud.

Claims documentation and control

Lead investors should confirm what information the policy requires them to provide on a claim — and whether those requirements conflict with their rights or obligations under the purchase and sale agreement. Although the GP is often an insured under the policy, lead investors may wish to keep the exclusive right to control all administrative functions related to a claim, including directing how policy proceeds are paid and filing and receiving all claim notices.

Binding coverage and dead-deal costs

Parties commonly bind coverage at signing, so the insureds are covered for pre-signing breaches discovered during the interim period. Binding at signing requires the insureds to contractually commit to 10% of the premium — a termination fee that applies if the deal fails to close for any reason (for example, if the minimum investment amount is not met). For administrative ease, insurers typically allow 100% of the premium, the underwriting fee, and surplus-lines taxes and fees to be paid at closing.

Fraud

The secondary buyer will seek to ensure its coverage is fully protected from the GP’s fraud, misconduct, or knowledge — other than any inability to collect the GP’s pro rata ownership percentage of a loss due to an incorrect GP NCD, in the limited instances where a GP NCD is required. GPs, for their part, will seek to narrow the insurer’s ability to bring subrogation claims against them to situations involving a narrowly defined, actual, knowing, and intentional fraud.

§ 13

The market today.

The number of insured GP-led deals has grown significantly since 2020, driven by increased capital flowing into secondaries funds, the uptick in GP-led transactions, underwriting standards newly aligned with secondary-investor diligence, and the availability of Excluded Obligations coverage. Carriers have seen a meaningful uptick in GP-led “single asset” deals for high-quality assets.

For transaction parties, the case for the coverage now includes:

  • Substantially lower post-closing seller exposure for breaches of R&Ws and Excluded Obligations;
  • Reduced or eliminated need for an LP clawback, holdback, reserve account, or escrow;
  • Easing selling-LP concerns that the GP might agree to broader R&Ws for the continuation fund than it would in a third-party sale;
  • The ability to build RWI into a financial advisor or investment bank’s auction process;
  • Simpler negotiation of the purchase and sale agreement, with limited or no seller indemnification obligations — indemnity coverage is typically among the most negotiated aspects of a GP-led secondary;
  • Improved indemnification terms: longer indemnity periods (three years for general R&Ws; six to seven years for fundamental and tax R&Ws and Excluded Obligations), a broad Loss definition and, subject to negotiated exclusions, fewer limitations;
  • A potentially distinguishing feature for an investor’s bid in an auction or other competitive process;
  • Avoiding post-closing adversarial proceedings with the existing fund and GP;
  • Reputational considerations for insurers, which should result in an easier claims process;
  • An incentive for existing fund investors and the limited partner advisory committee to approve the transaction, improving deal certainty; and
  • Mitigating the counterparty risk of suing an existing fund that has no assets post-closing, or seeking recourse from selling LPs.

GP-led restructurings typically take five to seven months to complete, depending on structure. It is critical that the RWI brokerage team understands secondaries market dynamics and has deep experience working with private equity funds.

About the author

Scott Wolf · Founder & Principal Broker, WolfTRI

Scott is a former M&A attorney and RWI broker. At a prior organization — a leading insurance broker — he created the firm’s first training program on RWI’s application in GP-led secondary transactions and served as the senior broker on its first RWI placement on a secondaries transaction.

Contactinfo@wolftri.com · scott@wolftri.com

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Market figures reflect published secondaries market reviews for full-year 2025 (including Jefferies, Lazard, and William Blair PCA reports) and WolfTRI market experience as of July 2026. Figures are approximate and remain subject to underwriting, insurer appetite, diligence, and deal facts.

This white paper is for informational purposes only. It is not a quote, offer of insurance, or binding indication, and it does not constitute legal, tax, investment, accounting, or regulatory advice. Actual premiums, retentions, exclusions, and policy terms vary by transaction, insurer, jurisdiction, deal facts, and final policy documentation.

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