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Capital Formation

What does capital formation cover?

By Michael Kaufman

Capital formation is the process of building the equity and debt stack that closes the deal.1,2

Capital formation covers the work required to assemble a closeable capital stack: equity commitments, acquisition debt, rollover equity, seller financing, co-investment, reserves, and any other instrument used to fund the transaction. It is the bridge between deal sourcing and post-close ownership. The sponsor has to translate a promising asset into a fundable structure with clear economics, diligence support, and closing mechanics.1,2

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Sources & References

  1. 1.U.S. Securities and Exchange CommissionStarting a Private FundSEC(Private fund structure, capital call, adviser, and operating context.)primary · regulatory-context · capital-formation
  2. 2.U.S. Small Business AdministrationLoansSBA(Small business loan and acquisition financing context.)primary · market-context · capital-formation

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