Goldman Sachs Group Inc.’s principal-strategies business, a unit that makes bets with the firm’s own capital, plans to transform into a fund and raise outside money, a person with direct knowledge of the decision said. Goldman Sachs may announce as soon as tomorrow plans to discontinue the business, which is part of the New York-based bank’s equities unit, the person said, declining to be named because the decision hasn’t been made public. The team, which aims to complete the process by the end of the year, hasn’t set a target for the amount it wants to raise, the person said.