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Schedule of Fees & Engagement Terms

Fee Schedule.

Setting forth the customary terms upon which the Firm is retained.

Document

HSM-FS-04

Effective

Retroactive

Revision

VII

The following Schedule sets forth the basis upon which Hindsight Investment Management (the "Firm") is compensated for services rendered to its private clientele. Clients are advised that the Firm's fee structure, while bespoke in its assessment, is calibrated to ensure that the Firm participates meaningfully in the value its retrospective counsel has confirmed.

Article I

Management Fees

Management fees are levied annually against Capital Under Confirmation (the "CUC"), in accordance with the following tiered schedule:

Capital Under ConfirmationFee per annum
$0 – $10,000,0002.00%
$10,000,001 – $50,000,0001.85%
$50,000,001 – $250,000,0001.65%
$250,000,001 and above1.50%

"Capital Under Confirmation" means the value the client's portfolio would have attained had the Firm's recommendations been adopted at the appropriate prior moment. Capital actually held by the client during the relevant period is not material to this calculation.

Article II

Performance Fees

20% of all Realised Retrospective Gains in excess of the Preferred Return, subject to the Catch-Up provisions set forth herein.

§ 2.1The Preferred Return (Hurdle)

The Preferred Return is set at 8% per annum, compounded continuously and applied retroactively to the position the client should have established. For the avoidance of doubt, the hurdle is calculated against the actual historical performance of the asset, ensuring that in the substantial majority of engagements the hurdle is comfortably exceeded.

§ 2.2The Catch-Up

Upon the Preferred Return being exceeded — a circumstance the Firm regards as the natural state of properly observed markets — the Firm shall be entitled to 100% of all subsequent Realised Retrospective Gains until such time as the Firm has received 20% of the cumulative gain, inclusive of the Preferred Return.

Following the Catch-Up, returns shall be split 80/20 between Client and Firm in the customary manner.

Distribution Waterfall

i.

Return of Notional Capital. Client is credited with principal that ought to have been deployed at inception.

100% Client
ii.

Preferred Return. Gains up to 8% per annum (compounded) accrue to the client.

100% Client
iii.

Catch-Up. All subsequent gains accrue to the Firm until the Firm has received 20% of cumulative gains.

100% Firm
iv.

Carried Interest. Remaining gains are split in the customary manner.

80 / 20

§ 2.3High Water Mark

The Firm operates with a perpetual high water mark, which advances each time the Firm identifies a position the client should have established. The high water mark is not subject to retreat under any circumstance, including the rare event of a global market decline (in which case the Firm's prior recommendations remain in force, having been issued in respect of preceding markets).

Article III

Surcharges & Adjustments

§ 3.1Late Clarity Surcharge.

5% of foregone gains, where the opportunity was self-evident at the time. Self-evidence reserved exclusively to the Firm; not subject to appeal.

§ 3.2Obviousness Premium.

3% of foregone gains, in respect of opportunities the Firm classifies as Manifestly Obvious — opportunities a person of ordinary attention would, with hindsight, have recognised. Classification at the Firm's sole discretion and naturally retroactive.

§ 3.3Generational Opportunity Tier.

The Firm classifies an engagement as a Generational Opportunity where the foregone gain represents a multiple of ten or more relative to the principal not deployed, sustained across no fewer than five completed financial years. Such classifications are determined by the Firm in its sole discretion and may, on occasion, be applied more liberally where the matter is, in the Firm's view, manifestly self-evident.

Where so classified, a surcharge of 7% of the foregone gain is levied in addition to all other fees set forth herein.

§ 3.4Conviction Modelling Fee.

Flat $25,000 per engagement, in respect of detailed retrospective conviction documentation explaining why the opportunity was, in fact, certain at the time.

§ 3.5Statement Production Fee.

Each Hindsight Statement™, including its formal binding, ribboned wax seal, and hand-numbered cover sheet, $1,800 per statement.

Article IV

Definitions

Capital Under Confirmation
The value the client's portfolio would have attained had the Firm's recommendations been adopted at the appropriate prior moment.
Realised Retrospective Gains
Gains the client should have realised had the Firm's confirmed advice been received and acted upon at the appropriate prior date.
Manifestly Obvious
Having the quality of obviousness, as determined by the Firm, in retrospect.
Self-Evident
As Manifestly Obvious, but more so.
Considered Judgement
The Firm's view of a matter, having had time to consider it.
In Retrospect
At the present moment, looking backward, after all material facts have been confirmed.
Generational Opportunity
An opportunity the Firm has classified, at its sole discretion, as occurring once in a generation. The Firm reserves the right to identify multiple such opportunities per generation.
Schedule A

Worked Example

A client, having declined to invest $1,000,000 in NVIDIA Corporation in March 2020, retains the Firm in October 2024 for retrospective advisory services. The Firm confirms the position the client should have held: $9,200,000. Foregone gain: $8,200,000.

Performance Fee

20% × $8,200,000 foregone gain

$1,640,000

Management Fee

2.00% × $9,200,000 CUC × 4.5 years

$828,000

Late Clarity Surcharge

§ 3.1 — 5% × $8,200,000

$410,000

Obviousness Premium

§ 3.2 — 3% × $8,200,000

$246,000

Generational Opportunity Tier

§ 3.3 — 7% × $8,200,000

$574,000

Conviction Modelling Fee

§ 3.4 — flat fee per engagement

$25,000

Statement Production Fee

§ 3.5 — bound, sealed, hand-numbered

$1,800


Total Now Owing to the Firm

$3,724,800

The fee structure is calibrated such that, across substantially all engagements, the Firm participates meaningfully in the value the client should have created. Clients seeking lower-cost retrospective advisory services are respectfully directed to consider their own counsel.