Investment in an existing portfolio company of a fund that is made to protect or enhance the value of the fund’s investment; often permitted to be made throughout the life of ...

A force that cannot be controlled by the parties to a contract and prevents them from complying with the provisions of the contract, includes acts of God such as a flood or a hurri ...

A US federal law passed in 1977 that prohibits US firms and individuals from paying bribes to foreign officials in furtherance of a business deal; also outlines required accounting ...

A US tax law enacted as Subtitle C of Title XI (the Revenue Adjustments Act of 1980) of the Omnibus Reconciliation Act of 1980, that imposes income tax on ...

A contractual obligation to perform certain financing activities upon the satisfaction of any stated conditions; usually used to describe a lender's obligation to fund a mortga ...

An entity created for charitable purposes, usually created by a high-net worth individual or family.  Investments may (or may not) be focused on charitable goals rather than t ...

The four main types of real estate exposure (private equity, private debt, public equity, and public debt), each with its own set of advantages and disadvantages.

Established by section 514(c)(9)(E) and the associated Treasury regulations, the rule pertains to some types of tax-exempt qualified organizations (primarily pension funds and educ ...

Vacancy unrelated to disequilibria in supply and demand, producing no upward or downward pressure on rents; a typical vacancy rate in a given market operating in equilibrium; also ...

The extent of a parcel of land along a street, road, river, or other traffic artery on which the parcel is said to face.