1. Provided by: Training Module: Real Estate Restructuring CDFI Deal Examples This training contains general information only and Deloitte is not, by means of this training session, rendering accounting, business, financial, investment, legal, tax, or other professional advice or services. This training is not a substitute for such professional advice or services, nor should it be used as a basis for any decision or action that may affect your business. Before making any decision or taking any action that may affect your business, you should consult a qualified professional advisor. Deloitte shall not be responsible for any loss sustained by any person who relies on this training session.

2. Provided by: Page 2 CDFI Deal Example: FAME Assistance Corporation Houses up to 30 small businesses in earliest stage in business incubators in Los Angeles Support many woman- and/or minority-owned companies that have been in business for approximately 2 to 5 years. On-site Tenant Program: includes individual consulting, monthly educational seminars, and certification assistance with MBE, DBE, WBE, 8A and 8C Off-site Tenant Program: individual consulting sessions, monthly educational seminars, weekly training, and additional assistance around: Contract procurement, Business Plan Creation, Business financials, and Marketing Source: http://www.famecorporations.org/business.htmhttp://www.famecorporations.org/business.htm

3. Provided by: Page 3 CDFI Deal Example: Building Hope Building Hope - A Charter School Facility Fund Developed transitional or incubator- facilities to house charter schools during their first five years of operation by establishing a partnership with the District of Columbia's Office of the State Superintendent of Education (OSSE). Manages six such facilities for schools at a below-market price on an ongoing basis Continues to develop new sites for schools Source: http://www.buildinghope.org/index.php?option=com_content&view=article&id=54http://www.buildinghope.org/index.php?option=com_content&view=article&id=54

4. Provided by: Page 4 Partners with Commonwealth of Kentucky for neighborhood revitalization Leases office space to small businesses in small business incubators with prime office locations in Kentucky's two metropolitan cities - Lexington and Louisville Offers “Virtual Offices” such as phone and conferencing capabilities CDFI Deal Example: Community Ventures Corporation Source: http://www.cvcky.org/officespace.htmlhttp://www.cvcky.org/officespace.html http://www.cvcky.org/louisvilleofficespace.html

5. Provided by: Page 5 CDFI Deal Example: Community Assets for People LLC Repositioning Distressed Real Estate Lease/Purchase Program – CDFI purchases or builds facility designed to the business' specifications and leases it back to the business with an option to purchase. CAP offers commercial and manufacturing space to businesses below market rates. “CAP provided financing for the building expansion and installation of solar panels at the Central Waters Brewery. The solar panels are expected to save more than $10,000 a year in space and water heating costs.” http://www.capserv.org/cafp.html Source: Interview with CAP and http://www.capserv.org/cafp.htmhttp://www.capserv.org/cafp.htm

6. Provided by: Page 6 Small Contractor Line of Credit Facility –72% of the contractors work in Minority Communities –51% are minority or women-owned Case Study – Charlie, a painter, never had more than $75,000 in revenues in his 10 years of business. He got an opportunity to paint two local schools for $200,000-- his largest contract by far –Detroit Development Fund gave him a $50,000 line of credit to bring on staff and to purchase materials –Terms include: knowing who Charlie is working with and an assignment of the contract to ensure the line of credit was paid first –Given the current instability of Detroit, The Fund will no longer finance contracts with the City of Detroit Previously Shorebank Enterprise Detroit CDFI Deal Example: Detroit Development Fund

7. Provided by: Page 7 CDFI Deal Example: Bornstein and Pearl Food Processing Center Redevelopment of 2-acre former Pearl Meat Factory in Dorchester, MA Fully-equipped, shared-use, commercial kitchen supporting start-ups established food production businesses. Dorchester Bay Econ. Dev. Corp. with CropCircle Kitchen as anchor tenant $1.7MM loan in 2012 from BCC’s Boston Community Loan Fund

8. Provided by: Page 8 CDFI Deal Example: Union Crossing, Lawrence, MA Southwick Mill complex along Merrimack River acquired by non-profit Lawrence CommunityWorks in 2007 as part of Master Plan redevelopment Upper 3 floors of Building No. 9, now known as Union Crossing, renovated for adaptive-reuse as apartments, 100% of which are affordable Lower 2 floors of Bldg. No. 9 plus adjacent Dyeworks Building will provide > 81,000 sq.ft. of light industrial and office space post-renovation Boston Community Capital has provided > $5.6MM through various credit facilities, starting with a $492,000 predevelopment loan in 2011

9. Provided by: About Deloitte Deloitte refers to one or more of Deloitte Touche Tohmatsu Limited, a UK private company limited by guarantee, and its network of member firms, each of which is a legally separate and independent entity. Please see www.deloitte.com/about for a detailed description of the legal structure of Deloitte Touche Tohmatsu Limited and its member firms. Please see www.deloitte.com/us/about for a detailed description of the legal structure of Deloitte LLP and its subsidiaries. Certain services may not be available to attest clients under the rules and regulations of public accounting.www.deloitte.com/about www.deloitte.com/us/about For further information, see the “Real Estate Restructuring” section of Virtual Resource Bank