Investments

When borrowers need capital quickly, they often turn to “hard money loans.” What exactly is a hard money loan and can you become a hard money lender? Here’s what you need to know. A hard money loan is a loan secured by hard assets, most often real estate. Hard money loans are funded by private …

5 Things New Lenders Should Know About Hard Money Loans Read More »

Whether you are considering hypothecation, participation, a fund, or any other type of capital-raising activity, there are a variety of exemptions that the sponsor or broker may rely on. This article discusses the securities exemptions related to these types of investments, and potential trade-offs, limitations, and legal implications among securities exemptions that managers and servicers …

Hypothecations and Participations: Securities Exemptions in Private Lending Read More »

Do you hate taxes? Do you bleed red, white, and blue? Then opportunity zones are for you! The incentives associated with Opportunity Zone investments are certainly appealing—where else can you get higher returns via the elimination of federal capital gain taxes while simultaneously helping to reinvigorate an underserved community? While Opportunity Zones offer considerable tax …

Opportunity Zones – A Great Opportunity for Bridge Lenders Read More »

This is a continuation of a prior QOZ article entitled “Summary of Changes Affecting Qualified Opportunity Funds.” Click here to read the first article. In December 2019, the Internal Revenue Service (“IRS”) updated and clarified much of the uncertainties in the QOZ regulations under the final rules (“Final Rules”). In addition, the IRS implemented various …

Update on Changes Affecting Qualified Opportunity Funds Read More »