1 CAPITAL ACCOUNTS AND MINIMUM GAIN Presented By David Kavanaugh, Esq., Partner Nixon Peabody LLP B1593043.

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Presentation transcript:

1 CAPITAL ACCOUNTS AND MINIMUM GAIN Presented By David Kavanaugh, Esq., Partner Nixon Peabody LLP B

2 OPENING CAPITAL ACCOUTS Building Land 5,500, ,000 Nonrecourse 1 st Mortgage Recourse Second Mortgage Nonrecourse Third Mortgage LP Capital (99%) GP Capital (1%) 4,000, , , ,000 5,000 5,800,000

3 END OF YEAR 1 Building Land 5,300, ,000 Nonrecourse 1 st Mortgage Recourse Second Mortgage Nonrecourse Third Mortgage LP Capital (99%) GP Capital (1%) 4,000, , , ,000 3,000 5,600,000

4 END OF YEAR 3 Building Land 4,900, ,000 Nonrecourse 1 st Mortgage Recourse Second Mortgage Nonrecourse Third Mortgage LP Capital (99%) GP Capital (1%) 4,000, , , ,000 (1,000) 5,200,000

5 END OF YEAR 5 Building Land 4,500, ,000 Nonrecourse 1 st Mortgage Recourse Second Mortgage Nonrecourse Third Mortgage LP Capital (99%) GP Capital (1%) 4,000, , ,000 5,000 (5,000) 4,800,000

6 Building Land 4,300, ,000 Nonrecourse 1 st Mortgage Recourse Second Mortgage Nonrecourse Third Mortgage LP Capital (99%) GP Capital (1%) 4,000, , ,000 (193,000) (7,000) 4,600,000 END OF YEAR 6

7 END OF YEAR 7 Building Land 4,100, ,000 Nonrecourse 1 st Mortgage Recourse Second Mortgage Nonrecourse Third Mortgage LP Capital (99%) GP Capital (1%) 4,000, , ,000 (292,000) (108,000) 4,400,000

8 END OF YEAR 9 Building Land 3,700, ,000 Nonrecourse 1 st Mortgage Recourse Second Mortgage Nonrecourse Third Mortgage LP Capital (99%) GP Capital (1%) 4,000, , ,000 (292,000) (508,000) 4,000,000

9 END OF YEAR 10 Building Land 3,500, ,000 Nonrecourse 1 st Mortgage Recourse Second Mortgage Nonrecourse Third Mortgage LP Capital (99%) GP Capital (1%) 4,000, , ,000 (490,000) (510,000) 3,800,000