Performance-Based Fees & Qualified Clients

Allowed only for qualified clients: $1.4M with the adviser or $2.7M net worth (from June 29, 2026).

What is Performance-Based Fees & Qualified Clients?

Fees based on a share of capital gains or appreciation are generally prohibited, except for qualified clients. For contracts entered into on or after June 29, 2026, a qualified client has at least $1.4 million under management with the adviser immediately after entering the contract, or a net worth above $2.7 million excluding the primary residence. (The previous thresholds were $1.1 million and $2.2 million.) A fee calculated as a percentage of assets under management is not a performance fee.

Performance-Based Fees & Qualified Clients: a worked example

A client with $1.2 million invested and $1.8 million net worth cannot be charged a performance fee on a new 2026 contract.

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