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News & Insights from IRC Partners
IRC Partners publishes institutional-grade research on capital stack structuring, GP/LP economics, debt and equity positioning, fund formation, and LP due diligence for real estate sponsors and growth-stage founders.
Each article is written to the standard institutional investors use to evaluate sponsors, not as general education.
August 28, 2026
What Tax Records Should a Startup Maintain For Accrued Interest on Convertible Notes?
Maintain six tax records for convertible note interest to support deductions, OID accruals, conversions, and investor diligence.
August 28, 2026
How Should Founders Address a Convertible Note That Includes Both a Conversion Feature and Warrant Coverage?
A convertible note with warrant coverage creates separate accounting, tax, valuation, and cap table obligations before a priced round.
August 28, 2026
How Should a Startup Document a Convertible Note Transfer From the Original Investor To a New Holder?
A formal transfer agreement, company consent, and updated records protect a startup from cap table errors and diligence delays.
August 28, 2026
What Transfer Restrictions Should Apply When a Convertible Noteholder Wants To Sell Its Note Before Conversion?
Convertible note transfer restrictions protect your company from unvetted holders, securities compliance gaps, and diligence problems before conversion.
August 27, 2026
How Should a Startup Prepare a Closing Checklist For a Convertible Note Financing with Investors In Multiple States?
A multi-state convertible note closing checklist prevents missed filings, defective signatures, stalled wires, and delays in your next institutional raise.
August 27, 2026
What Founders Should Review Before Issuing a Convertible Note to an International Investor?
Before issuing a convertible note to an international investor, review sanctions, securities, tax, wire, CFIUS, and cap table requirements.
August 27, 2026
What is Original Issue Discount, and When Can It Affect a Convertible Note Financing?
Original issue discount can quietly misstate a convertible note and delay diligence if it is not identified, tracked, and amortized correctly.
August 27, 2026
How Should a Company Account For Convertible Notes With Debt Issuance Costs or Placement Fees?
Under U.S. GAAP, convertible note issuance costs reduce the note's carrying value and amortize to interest expense over its term.
August 26, 2026
What Financing Documents Should Be Updated When Bridge Capital is Raised Through Multiple Affiliated Entities?
When bridge capital flows through multiple affiliated entities, six document layers must be updated at every entity before the first close.
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