KKim

About Kevin Kim

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So far Kevin Kim has created 8 blog entries.

The 20% Qualified Business Income Deduction

By |2021-09-13T18:25:10-05:00September 13th, 2021|Advocacy, Featured|0 Comments

Here’s AAPL’s position on IRS code, section 199A. The Tax Cuts and Jobs Act enacted Section 199A of the Internal Revenue Code in 2017. This legislation created a 20% tax deduction for qualified business income for pass-through companies (e.g., limited liability companies, subchapter S corporations, and limited partnerships). It also authorized a 20% deduction for [...]

By |2021-09-13T18:25:10-05:00September 13th, 2021|Advocacy, Featured|0 Comments

IRS Extends Opportunity Zone Fund Benefit

By |2021-06-08T14:32:37-05:00May 24th, 2021|Featured, Legal|0 Comments

Ongoing pandemic spurs IRS decision to renew relief measures. In the recent IRS Notice 2021-10, the regulatory agency extended relief to Opportunity Zone Funds due to ongoing concerns stemming from the coronavirus. The announcement essentially renews the prior relief measures implemented via IRS Notice 2020-39, which expired at the end of 2020. The following is [...]

By |2021-06-08T14:32:37-05:00May 24th, 2021|Featured, Legal|0 Comments

Mythbusting for Private Lenders: Securities Edition

By |2020-12-10T17:34:15-06:00December 10th, 2020|Legal|0 Comments

Are you a private lender? Nonconventional lender? Mortgage broker? It’s essential for you, as a private lender, to remember that if you are raising capital from investors, you are selling securities, and you need to consider local and/or federal securities regulations. There are many misconceptions and myths in the private lending industry when it comes [...]

By |2020-12-10T17:34:15-06:00December 10th, 2020|Legal|0 Comments

Is a Mortgage REIT Right for You?

By |2019-07-23T18:53:19-05:00July 23rd, 2019|Legal|0 Comments

A mortgage REIT is a real estate investment trust with a portfolio comprised of primarily real-estate secured loans. REITs, REMICs (real estate mortgage investment conduit) and similar vehicles were a mainstay in private lending during the last cycle prior to Dodd Frank. Recently REITs have returned. But why? Thanks to the Tax Cuts and Jobs [...]

By |2019-07-23T18:53:19-05:00July 23rd, 2019|Legal|0 Comments

6 Ways to Improve Your Fund

By |2018-08-07T02:37:48-05:00May 15th, 2018|Legal|0 Comments

Adopting these approaches will help reduce your liabilities and foster success. Managing a private lending fund is not easy. You need the help of accountants, compliance experts and, of course, reliable salespeople to ensure that your fund operates efficiently and continues to grow. So, what are the key factors to operating a successful fund? First [...]

By |2018-08-07T02:37:48-05:00May 15th, 2018|Legal|0 Comments

Structuring a Private Mortgage Pool

By |2018-08-07T02:38:03-05:00March 14th, 2018|Strategy|0 Comments

• Make loans on a peer-to-peer basis, one investor at a time. • Fund based on a fractional participation plan, with several investors. • Finance the transaction using a mortgage pool. The first option requires a lender to issue a trust deed that secures the investor’s interest in the loan. If the lender chooses and [...]

By |2018-08-07T02:38:03-05:00March 14th, 2018|Strategy|0 Comments

Regulation A revamp has increased its viability for more capital-seeking companies.

By |2021-06-08T13:44:45-05:00February 6th, 2017|Legal|0 Comments

Regulation A was established by the Securities Act of 1933, but its restrictive $5 million offering limit, coupled with exorbitant compliance prices, made this exemption financially impracticable for a significant portion of capital-seeking corporations. However, new alterations have increased the viability of Regulation A by increasing the offering limit and implementing additional changes that make [...]

By |2021-06-08T13:44:45-05:00February 6th, 2017|Legal|0 Comments

Intrastate Crowdfunding Rules Get Green Light From SEC

By |2018-08-07T02:39:20-05:00November 3rd, 2016|Editorial, Market Trends, News|0 Comments

This past week, the Securities and Exchange Commission (SEC) made it easier for businesses to raise capital through crowdfunding efforts. The SEC adopted new and amended crowdfunding rules to allow companies to raise capital from small offerings more quickly and from out-of-state investors. SEC Chairwoman Mary Jo White made the announcement of new Rule 147A, [...]

By |2018-08-07T02:39:20-05:00November 3rd, 2016|Editorial, Market Trends, News|0 Comments

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