The capital stack combines city and state funds, tax-exempt debt, bridge financing, and private developer equity.

Determining capital structure is a complex process that is dictated by multiple factors such as firm-specific characteristics, industry context, macroeconomic conditions and leadership perspectives.

Capital structure decisions are complex ones that involve weighing a variety of factors. In general, companies that tend to have stable sales levels, assets that make good collateral for loans, ...

Dividend distributions to stockholders of a C corporation represent after-tax corporate earnings and are subject to tax at the stockholder level (generally at a 15% rate). A C corporation may be the ...

Tech IPO candidates often experience over 20% annual revenue growth, rapid cash burn and complex forecasting needs. For example, CoreWeave’s revenue soared 700% year over year ahead of its 2025 ...

A complex capital structure might include, for example, multiple rounds of preferred equity that have liquidation preferences, conversion features, participation caps or other features.

IMGCAP(1)]Last August, the American Institute of CPAs released an exposure draft of its updated guidance on the Valuation of Privately Held Company Equity Securities Issued as Compensation. This ...