The numbers behind the articles, as CSV.

CSV · 105 rows

1031 exchange companies compared: exchange funds, interest, ownership and 2008 record from the parents' SEC filings (105 rows)

105 rows: ownership of First American Exchange Company, IPX1031 (Investment Property Exchange Services), Asset Preservation, Old Republic Exchange Company and Investors Title Exchange Corporation from Exhibit 21 and 10-K text; like-kind exchange funds reported by First American Financial (2020 to June 2026), Stewart Information Services (2007-2008, 2010, 2021-2025) and Investors Title (2020 to June 2026); Fidelity National Financial's average exchange balances and fees earned on them (2019-2026); Stewart's 2008 auction-rate-securities line of credit for Asset Preservation; LandAmerica's 2008 auction-rate-securities figures for context; and dated website claims of Asset Preservation, IPX1031, Legal 1031 and Exeter 1031. Each row cites an SEC accession number or URL.

CSV · 96 rows

1031 into a REIT: the law, and 28 REITs' 10-K statements on taking property for OP units

96 rows: 31 rows of statute, regulation and revenue-ruling text (26 U.S.C. 1031, 721, 731 and 707; Treas. Reg. 1.1031(a)-3, 1.707-3 and 1.707-5; Rev. Rul. 2004-86, 99-5 and 2004-59) plus three EDGAR full-text counts; one row per REIT for the 28 REITs whose fiscal 2025 Form 10-K uses the phrase tax deferred contribution, with the sentence and our classification; and 37 rows of deal terms from those 10-Ks: OP units issued for property, redemption lockups, tax protection agreements, DST option windows and REIT property sales.

CSV · 94 rows

1031 exchange and the section 121 home-sale exclusion: statute and regulation tests, Rev. Proc. 2005-14 and 2008-16 numbers, and worked examples

The tests and dollar limits of 26 U.S.C. 1031 and 121 and Treas. Reg. 1.121-1 to 1.121-3, the Rev. Proc. 2008-16 vacation-home safe harbor with a personal-use ceiling for eight rental-day levels (our arithmetic), the realized, excluded, deferred and recognized gain in all six Rev. Proc. 2005-14 examples, the Publication 523 nonqualified-use examples, and our worked examples of a pure home sale and a rental acquired in a 1031 exchange and later lived in.

CSV · 104 rows

1031 qualified intermediary rules: federal regulation, eight state exchange-facilitator statutes, and three QI failures

104 rows: the federal definition of a qualified intermediary and a disqualified person (Treas. Reg. 1.1031(k)-1), the tax treatment of exchange funds and QI fees (Treas. Reg. 1.468B-6 and 1.7872-5), IRS relief for a QI bankruptcy (Rev. Proc. 2010-14); license, fidelity bond, errors and omissions and account rules in the exchange-facilitator statutes of California, Colorado, Connecticut, Maine, Nevada, Oregon, Virginia and Washington; and the figures from the LandAmerica 1031 Exchange Services bankruptcy (SEC filings with accession numbers) and the 1031 Tax Group and Vesta Strategies prosecutions (Justice Department releases). Each row names its source and the section or document.

CSV · 187 rows

Section 1031 rules with their legal source, and IRS Statistics of Income Form 8824 line items, tax years 2019-2023

36 rules, safe harbors and legislative facts on like-kind exchanges, each with the statute, regulation, revenue procedure, revenue ruling or IRS instruction it comes from and a verbatim excerpt checked against the saved text; Form 8824 line-item estimates (forms filed, boot, like-kind property received, realized, recognized and deferred gain) from IRS SOI Publication 4801 for individuals (tax years 2019-2023), Publication 5035 for partnerships (2022-2023) and Publication 5108 for corporations (2022); and the 2007 and 2010 deferred-gain figures from the Treasury Office of Tax Analysis.

CSV · 216 rows

1031 exchange deadlines for Q4 2026 sales, and the DSTs that filed Form D from July 1 to October 5, 2026

The deadline rules from Treas. Reg. 1.1031(k)-1, 26 U.S.C. 6072 and the extension regulations; day 45, day 180 and the days actually available (individual and partnership, without an extension) for eleven closing dates from October 1 to December 31, 2026 (our arithmetic); and, for each of the 76 Delaware statutory trusts that filed a Form D or D/A with the SEC between July 1 and October 5, 2026, the total offering amount and amount sold at its latest filing, with the accession number, plus the first in-window filing of six fast-selling DSTs.

CSV · 86 rows

Section 1033 for landlords: replacement periods, tests and worked basis arithmetic, from the Code, regulations and IRS publications

The operative rules of 26 U.S.C. 1033 and Treas. Reg. 1.1033(a)-1, (a)-2, (b)-1 and (g)-1 as they apply to a rental property destroyed or condemned, with the matching statements in IRS Publications 544 and 547 and the Form 4684 and 4797 instructions; the replacement deadline for each type of event for a calendar-year taxpayer who first realizes gain in 2026; two worked examples of recognized gain and replacement basis (our arithmetic); and what IRS Notice 2026-54 does and does not cover.

CSV · 234 rows

1035 exchange vs 1031 exchange: the statutory rules side by side, Rev. Proc. 2011-38, NIIT, T.D. 10052, and what 34 insurers' 2026 prospectuses say about a partial annuity exchange

The operative text of 26 U.S.C. 1035, 1031, 1411, 72 and 1.1035-1; Rev. Proc. 2011-38; the 2026 Form 1099-R instructions; T.D. 10052 (July 9, 2026); a census of 34 insurer groups' latest prospectuses filed with the SEC from October 2025 to October 2026 on the 180-day partial exchange rule, 14 verbatim sentences, and our arithmetic on six worked examples (partial exchange, boot in a 1035 and in a 1031, NIIT, exclusion ratio, sell-and-buy-an-annuity).

CSV · 49 rows

Form 1099-DIV due dates for tax year 2026 and the 1099-DIV timing 17 non-traded REITs, BDCs, interval funds and Reg A funds state in their SEC filings

IRS rules on when a 1099-DIV and a brokerage consolidated statement must reach you, the 2027 calendar dates that follow from them, the IRS definitions of boxes 1a, 1b, 2a, 3 and 5, the 1099-DIV timing stated by 17 funds (BREIT, Brookfield REIT, EQT Exeter, Apollo Realty Income Solutions, FS Credit REIT, Cantor Fitzgerald Income Trust, BCRED, Apollo Debt Solutions, Blue Owl Credit Income, Fundrise Equity REIT, two Arrived funds, 1st stREIT Office, Carlyle Tactical, CION Ares, Clarion Partners and SEI Carlyle), and what funds say about corrected 1099-DIVs. One SEC accession number or IRS/U.S. Code URL per row.

CSV · 96 rows

Form 1099 reporting threshold for 2027 and late-filing penalty amounts for returns filed in 2028, with a five-year series from five revenue procedures

Rows from Rev. Proc. 2026-35 (sections 3.51, 3.52, 3.57, 3.60 to 3.65), Rev. Procs. 2022-38, 2023-34, 2024-40 and 2025-32, 26 U.S.C. 6041, 6698, 6699 and 6724, the 2026 Instructions for Forms 1099-MISC and 1099-NEC and the 2025 Instructions for Form 1065; worked examples are marked as our arithmetic.

CSV · 128 rows

401(k) alternative investments: the legal timeline, the DOL proposal, SEC interval fund data and the registered funds a plan can buy, as of October 10, 2026

Each legal step from June 2020 to October 2026 with its Federal Register, DOL or Supreme Court citation; the six alternative-asset categories of Executive Order 14330; the six factors and presumption of the proposed 29 CFR 2550.404a-6; DOL and SEC statistics on plans, target-date funds, interval funds and closed-end funds; quarterly EDGAR counts of N-2, N-2/A and N-23C3A filings from 2023 Q1 to 2026 Q3; fees, minimums, liquidity and valuation terms of four registered private-markets funds; and what BlackRock, KKR, Brookfield, Apollo, Blackstone and Hamilton Lane told the SEC about 401(k) products.

CSV · 87 rows

401(k), IRA, SEP and SIMPLE contribution limits for 2026 with 2025 comparison, release dates, rounding rules and worked room examples (our arithmetic)

Every limit in IRS Notice 2025-67 that matters to a saver or a small-business owner, with 2025 comparison from the same notice, history from three IRS news releases, the self-employed percentage and worksheet rules from IRS Publication 560, rounding rules from 26 U.S.C. 402(g), 415(d), 219(b), 414(v) and 408(p), and twelve worked figures (our arithmetic). The 2027 notice is not yet published.

CSV · 82 rows

401(k) loan, hardship distribution and emergency personal expense distribution: Code and regulation limits, IRS reporting rules and a $50,000 worked example, 2026

Limits and conditions from 26 U.S.C. 72(p), 72(t)(2)(I), 72(t)(2)(K) and 402(c), Treasury Regulations 1.401(k)-1(d)(3) and 1.72(p)-1, Notice 2024-55 and Notice 2025-67, the IRS loan and hardship FAQs and the Form 1099-R and 5329 instructions, plus our arithmetic for a $50,000 need and a $40,000 loan balance at job exit.

CSV · 188 rows

401(k) rollover to an IRA: rollover chart, withholding, 60-day clock, self-certification reasons, early-distribution exceptions and worked examples, as of October 22, 2026

The 64-cell rollover chart of IRS Publication 590-A (2025); what is not an eligible rollover distribution (26 U.S.C. 402(c)(4) and Pub. 590-A); the 20% withholding, 60-day, $200, $1,000 and $7,000 rules with citations; the 12 reasons of Rev. Proc. 2020-46; plan and IRA exceptions to the 10% additional tax from Pub. 575, Pub. 590-B and 26 U.S.C. 72(t)(3)(A); the Notice 2014-54 after-tax allocation examples; FINRA Regulatory Notice 13-45 rollover factors; and worked examples (our arithmetic).

CSV · 45 rows

Governmental 457(b) plans, 2026: IRS limits, statute and IRS text on catch-ups, distributions and rollovers, and worked examples

The 2026 amounts in IRS Notice 2025-67, the text of 26 U.S.C. 457, 414(v), 402(c) and 72(t), 26 CFR 1.457-4 and 1.457-6, IRS pages on the 10% additional tax and the 457(b) catch-ups, and nine worked examples.

CSV · 390 rows

Rule 506(b) versus 506(c) in SEC Form D data, January 2019 to September 2026

Original Form D notices filed January 1, 2019 to September 30, 2026, by year and industry (real estate, all industries, pooled investment funds, other industries): counts under Rule 506(b) and 506(c), the 506(c) share, filings ticking both, median offering and minimum, amounts sold, filings with no sale yet, non-accredited investors reported, sales commissions, real estate by SEC industry group, offering-size band, minimum-investment band, issuer state and entity type, exemption changes in amendments, and the rule thresholds read from the eCFR and the SEC staff letter of March 12, 2025.

CSV · 73 rows

529 superfunding 2026: five-year gift election amounts, Form 709 reporting, estate inclusion inside the five years, the 529-to-Roth IRA rollover limits, K-12 and credentialing expenses, and worked examples

Rows from 26 U.S.C. 529, 219 and 408A; Rev. Proc. 2025-32 and Rev. Proc. 2026-25; Notice 2025-67; Public Law 119-21 sections 70413 and 70414; the Instructions for Form 709 (2025), Instructions for Form 1099-Q (Rev. 4-2025) and IRS Publication 590-A (2025); and worked examples marked as our arithmetic.

CSV · 121 rows

5C Lending Partners Corp: NAV, debt, asset coverage, preferred stock, income, fees, commitments and largest positions, 2025 to 2026

NAV per share, net assets and shares at four quarter-ends; both credit facilities and their commitments; asset coverage at four quarter-ends; the 12.0% preferred; income, PIK, fees and distributions; investor commitments and drawdowns; portfolio mix, yield and the five largest positions. Form and SEC accession number on every row.

CSV · 186 rows

72(t) SEPP rules, rate ceiling and annual payout per $100,000 of IRA balance at ages 45 to 58, 2026

Code, Notice 2022-6 and IRS FAQ rules; the September, October and November 2026 mid-term AFR figures from Rev. Rul. 2026-17, 2026-19 and 2026-21; Single Life and Uniform Lifetime Table entries; computed payouts per $100,000 under the three methods; the events that modify a series; and Roth conversion 5-taxable-year dates.

CSV · 292 rows

AB Private Credit Investors Corporation (ABPCI): tender offers, NAV, debt, income, non-accruals and the October 2026 financing, 2021-2026

Eleven tender-offer results (cap, shares tendered, price, cash paid), the open September 2026 offer, NAV per share and balance-sheet snapshots, the credit facilities and CLO notes, the October 15, 2026 KeyBank financing, six-month income, five-year financial highlights, nine non-accrual issuers, eight capital calls, the September 15, 2026 vote and the advisory-agreement fee terms. One accession number per row.

CSV · 150 rows

ABL RPC Residential Credit Acquisition LLC (ABL Funding) in the 2025 and 2024 HMDA loan files and its Form ABS-15G filings

Our recount of every record in the 2025 and 2024 federal HMDA files of ABL RPC Residential Credit Acquisition LLC (LEI 254900BBWJ82FQDQ6823): originated business-purpose loans, dollars, rates, terms, purpose, sale and structure codes, states, denials and the cost fields, plus the SEC filer record and three Form ABS-15G filings. One source per row.

CSV · 276 rows

ABS Long/Short Strategies Fund: the October 2026 tender offer, 27 past results, control holder, portfolio, flows and fees

276 rows from the fund's Schedule TO-I and TO-I/A filings (October 2019 to October 28, 2026), the April 30, 2026 N-CSR and the August 28, 2026 prospectus: offer terms, amount offered, holders and value tendered in each offer, payment lags, the largest holder's share count, the 24 portfolio funds with redemption terms, flows and fees.

CSV · 105 rows

ACA subsidy cliff for 2026 and 2027: poverty-line cutoffs, applicable percentages, repayment rules, what counts as household income, and worked examples

The 2025 and 2026 HHS poverty guidelines and the 400 percent cutoffs they set for 2026 and 2027, the applicable percentage tables from Rev. Proc. 2025-25 and Rev. Proc. 2026-26, 26 U.S.C. 36B and section 71305 of Public Law 119-21, the October 15, 2026 proposed regulations, the Table 5 repayment caps in the 2025 Form 8962 instructions, a line-by-line list of what counts toward household income for a real estate holder, and four worked examples (our arithmetic).

CSV · 325 rows

Acadia Realty Trust (AKR): dividend vs NAREIT FFO, FFO As Adjusted and AFFO by quarter, guidance, same-property NOI, leasing, occupancy, acquisitions, forward equity, debt maturities, structured financing and funds

325 sourced rows from Acadia's FY2025 10-K, the Q1 and Q2 2026 10-Qs, the earnings releases and supplementals for Q2 2025 to Q2 2026 and the 2026 8-Ks. Form and accession number on every row; our arithmetic rows say so.

CSV · 286 rows

ACAP Strategic Fund (XCAPX): NAV, returns, fees, balance sheet, long and short exposure and repurchase offers, 2021-2026

286 rows from the March 2026 semiannual report (Form N-CSRS), the September 2025 annual report (Form N-CSR), the January 2026 prospectus (Form 486BPOS), seven Form N-23C-3 repurchase notices and seven Form N-PORT filings: six years of financial highlights, the March 31, 2026 balance sheet, expenses, flows, fee table, notice dates and NAVs, long and short exposure at seven dates and the largest positions at June 30, 2026. One SEC accession number per row.

CSV · 87 rows

Accordant ODCE Index Fund: NAV, flows, distributions, costs, holdings and repurchases, 2021-2026

Class I NAV and net assets for each fiscal year since 2021, the September 2025 inflow and cash position, sales and redemptions by fiscal year, distributions with their return-of-capital share, returns against the NFI-ODCE index, expense ratios with and without the waiver and the recoupable balance, the prospectus fee table, all 21 underlying fund positions at June 30, 2026 and every quarterly repurchase since 2024 and the terms of the offer open until November 10, 2026, with the accession number of each source.

CSV · 202 rows

NYMT Loan Trust 2026-INV5 (Adamas Trust): third-party due diligence on DSCR loans, tape discrepancies and the 2024-2026 INV series (Form ABS-15G, October 1, 2026)

Four reviewers' counts for the 2026-INV5 securitization: AMC grades, exceptions and all 64 tape fields, Opus, Digital Risk and Infinity results, AMC's DSCR tape check in eight INV deals, and Adamas Trust's September 30, 2026 Form 10-Q lines on Constructive and its rental-loan book. Source accession on every row.

CSV · 205 rows

Additional Medicare Tax and Form 8959: thresholds, the income types it reaches, IRS Statistics of Income returns and amounts 2013-2023, Form 8959 line items for 2023, and worked examples

Rows from the Instructions for Form 8959 (2025), Form 8959, IRS Tax Topic 560 and the IRS Questions and Answers; 26 U.S.C. 164, 1401, 1402, 3101 and 3102 (U.S. Code 2024 edition, GPO); Instructions for Schedule SE and Form 8960; IRS Statistics of Income Publication 1304 Table 3.3 (tax years 2013 to 2023) and Publication 4801 (Form 8959 line item estimates for 2023). Ratios, sums and worked examples computed by CrowdfundedWealth are marked as our arithmetic.

CSV · 57 rows

Adoption credit and employer adoption exclusion: 2025, 2026 and 2027 figures, Form 8839 rules and worked phase-out examples

Rows from Rev. Proc. 2026-35 (sections 3.04 and 3.20), Rev. Proc. 2025-32 (sections 2.02, 4.04 and 4.18) and the 2025 Form 8839 and instructions; worked examples are marked as our arithmetic.

CSV · 83 rows

ADU construction loans: Fannie Mae, Freddie Mac, FHA 203(k), CFPB and FTC home equity rules, Kiavi construction page, CalHFA ADU Grant status, and our arithmetic, October 2026

Passages read on October 26, 2026 from the Fannie Mae Selling Guide and Eligibility Matrix, Freddie Mac fact sheets, HUD Mortgagee Letter 2023-17 and the 203(k) page, CFPB and FTC pages, Kiavi's construction page and the CalHFA ADU page (Internet Archive capture of October 2, 2026), plus our hypothetical examples. One source per row, with the quote.

CSV · 85 rows

AEI Income & Growth Fund 25 LLC: affiliate property sales, third-party sales, distributions, unit values and sister funds

85 sourced rows from the October 27, 2026 8-K, the June 30, 2026 and March 31, 2026 10-Qs, the 2025 10-K and the 2025 8-Ks, plus the June 30, 2026 10-Qs of two sister funds. SEC accession number on every row; our arithmetic is labelled in the note column.

CSV · 191 rows

AFA Asset Based Lending Fund: proxy terms, fees, tender offers, distributions and portfolio, 2024-2026

Terms of the October 22, 2026 preliminary proxy (two meetings, fee schedule, cost per $10,000), the prospectus fee table, nine completed repurchase offers and the open one, NAV at each notice, distributions and return of capital, and the 23 underlying funds with redemption terms. Source form and SEC accession on every row.

CSV · 111 rows

AGL Private Credit Income Fund: NAV, drawdowns, commitments, repurchase terms, income, distributions, debt and portfolio at Sep 30, 2026

Balance sheet and NAV at Sep 30, 2026, Jun 30, 2026 and Dec 31, 2025, the two 2026 capital drawdowns, funded and uncalled commitments, the repurchase program terms, third-quarter and nine-month income, distributions, every debt facility and portfolio statistics. Form and SEC accession number on every row.

CSV · 288 rows

AGNC, Annaly and Two Harbors: dividend, book value, economic return, leverage, hedges and portfolio by quarter, December 2023 to June 2026

Dividend declared per share, tangible or GAAP book value per share, economic return, leverage, share count, net spread or earnings available for distribution, rate and spread sensitivity, portfolio mix, hedge ratio and the Two Harbors merger record, from the Forms 10-K and 10-Q for eleven balance-sheet dates and the August to October 2026 8-Ks and Forms 25 and 15. Form and accession number on every row; derived rows are marked as our arithmetic.

CSV · 422 rows

Agree Realty (ADC): dividend vs AFFO by quarter, guidance, portfolio, tenants and credit ratings, lease expirations, acquisition cap rates, ground leases, debt maturities and forward equity

422 sourced rows from Agree Realty's FY2025 10-K, the Q2 2026 10-Q, seven earnings releases and the Q2 2026 supplemental, the September 2026 notes 8-K and prospectus supplement, the October 2, 2026 8-K and the NNN REIT and Realty Income Q2 2026 releases. Form and accession number on every row; our arithmetic rows say so.

CSV · 79 rows

Aimco (AIV) 2025-2026: plan of sale and liquidation, distributions, estimate components, net assets in liquidation, asset sales, remaining assets and tax rules

79 sourced rows from the FY2025 10-K, the Q1 and Q2 2026 10-Qs, the January 2026 proxy statement, the November 2025 and March 2026 earnings releases and eight 8-Ks. Form and SEC accession number on every row.

CSV · 261 rows

Alexandria Real Estate Equities (ARE): dividend vs FFO by quarter, 2026 guidance, debt maturities, top 20 tenants, markets, lease expirations and capital recycling

261 sourced rows from ARE's FY2025 10-K, the Q3 2025 and Q2 2026 10-Qs, four earnings releases with supplementals (Q3 2025 to Q2 2026), the December 2025 guidance and buyback 8-Ks, and the August and September 2026 8-Ks and prospectus supplement. Form and accession number on every row; our arithmetic rows say so.

CSV · 182 rows

Alternative Credit Income Fund and BC Partners Lending Corp: merger terms, repurchase offers, NAV, fees and liquidity, 2021-2026

Exchange ratios, closing and vote facts, deregistration and merger costs; ACIF repurchase offers, Class A NAV history and distributions; ACIF and BCPL balance sheets; BCPL liquidity statements; the projected fee table for ACIF classes, BCPL and the combined company; and the post-merger liquidity statements. Source form and SEC accession on every row.

CSV · 224 rows

iCapital, CAIS, Moonfare and Yieldstreet/Willow: Form ADV, BrokerCheck, Form CRS and Form D data, October 2026

224 rows: Form ADV Part 1 items for six advisers (SEC data file of October 2, 2026), Schedule D private-fund rows for Moonfare GmbH, CAIS Advisors and Willow, BrokerCheck facts for four broker-dealers, fee and minimum statements from Form ADV Part 2A brochures and Forms CRS, the Form D census of iCapital, CAIS and Moonfare feeders, and the 2023 SEC order against YieldStreet. One source and identifier per row.

CSV · 137 rows

Alternative minimum tax 2026: exemption amounts, the 50 percent phase-out, worked cases and IRS Statistics of Income data

The text of Public Law 119-21 section 70107 and 26 U.S.C. 55(d); the 2026 exemption, phase-out and 28 percent breakpoint amounts from Rev. Proc. 2025-32 beside the 2025 amounts; the exemption at the same AMT income under both rules; two worked cases marked as our arithmetic; the Form 6251 and Schedule K-1 box 17 lines that matter to real estate investors; and IRS Statistics of Income counts of AMT returns for tax years 2018 to 2022 and by income class for 2022.

CSV · 235 rows

Amber Farmland Investments PBC (formerly Iroquois Valley Farmland REIT): rename, share price, six-month results, mortgage book, redemptions and property table, 2024 to 2026

The September 2026 name change, four NAV per share dates, the NAV build-up, the income statement, balance sheet, mortgage risk ratings at four dates, equity flows, debt maturities, lease schedule and a state-by-state sum of the property table. Form and SEC accession number on every row.

CSV · 263 rows

American Healthcare REIT (AHR): segments, NOI, occupancy, Normalized FFO and dividend, debt maturities, share count and 2026 acquisitions

Segment buildings, purchase price and occupancy, segment revenue and NOI, five quarters of occupancy, same-store NOI, Normalized FFO and NAREIT FFO per share against the $0.25 quarterly dividend, debt maturities and credit facility terms, shares and OP units, equity offerings, 2026 acquisitions including the Kensington portfolio, and management changes. Form and accession number on every row; rows marked our arithmetic are derived.

CSV · 459 rows

American Homes 4 Rent (AMH): dividend vs Core FFO and Adjusted FFO by quarter, guidance, same-home operations, development pipeline, joint ventures, debt, buybacks, preferred shares and ownership

459 sourced rows from AMH's FY2025 10-K, the June 30, 2026 10-Q, seven earnings releases and supplementals (Q4 2024 to Q2 2026), the June 2026 offering filings, the September 2026 Schedule 13D filings and the EDGAR filing list. Form and accession number on every row; our arithmetic rows say so.

CSV · 85 rows

American Hospitality Properties REIT I and II: SEC complaint figures, Form 1-K and 1-SA financials, the hotel joint venture and the Chapter 11 timeline

What the SEC complaint and litigation release allege, the financial lines the two REITs filed on Forms 1-K, 1-SA and 1-U, the seven-hotel joint venture, the filing gaps and the October 2026 bankruptcy filing, one source per row.

CSV · 161 rows

American Tower (AMT): dividend vs AFFO, FFO and net income, guidance changes, data centers, customers, segments, debt maturities and refinancing

161 sourced rows from the FY2025 10-K, the Q2 2026 10-Q, the Q4 2025, Q1 2026 and Q2 2026 earnings releases and the May to September 2026 8-Ks of American Tower Corporation. Form and accession number on every row; our arithmetic rows say so.

CSV · 137 rows

Americold (COLD): dividend, AFFO, cash flow, EQT joint venture and debt

137 rows from Americold's SEC filings and exhibits for Q3 2025 to Q2 2026, plus the August 31 joint venture 8-K and the September 9 investor deck. Units, periods and accession numbers on every row.

CSV · 70 rows

AmeriTrust Mortgage: the Union Home sale, the two Baltimore DSCR suits as reported, and its 2025 HMDA loan record

70 rows: the July 21, 2026 Union Home release, the reported figures of the two suits with their source outlets, and our count of AmeriTrust's 2,395 originated loans in the 2025 federal HMDA file (1,290 business purpose), with our arithmetic labelled.

CSV · 325 rows

AMG Pantheon Fund: tender offers, NAV by class, flows, fees and Master Fund portfolio, 2016-2026

Forty completed quarterly tender offers (units offered and tendered) from the final amendments to Schedule TO-I, units outstanding at each offer since 2022, the August 2026 offers of the Fund (now completed) and the Master Fund, the December 2026 offer, NAV per unit and net assets by class at seven dates, quarterly net assets, sales and redemptions from sixteen Form N-PORT filings, fiscal 2025-2026 flows by class, fees and expense ratios, and the Master Fund's portfolio, liquidity and credit line from the March 2026 annual report. One accession number per row.

CSV · 311 rows

AML Funding LLC (dba Absolute Mortgage & Lending) in the 2025 and 2024 HMDA loan files, with its LEI record and website

Our recount of every record in the 2025 and 2024 federal HMDA files of AML Funding LLC (LEI 254900RM3T6WAVE6SA24): investment-property loans (occupancy type 3), dollars, rates, states, Texas counties, prepayment-penalty terms, structure, sale codes and cost fields, plus the LEI record and the company's own pages. One source per row.

CSV · 60 rows

Ancillary probate and out-of-state real estate: statute-by-statute matrix for eight states, as of October 22, 2026

60 rows read on October 22, 2026 from the Florida Statutes, the Texas Estates Code, the California Probate Code, the Arizona Revised Statutes, the Colorado Revised Statutes (copy of the 2024 edition), the Utah Code, the Maine Revised Statutes and the South Carolina Code: ancillary procedure, the home-state executor shortcut, where the shortcut ends, statutory fee schedules, TOD deed statute, and four states marked not verified.

CSV · 70 rows

Anderson v. Intel (No. 25-498): case timeline, the question, the circuit split, the dollar figures alleged against Intel's funds, both sides' positions, the briefs and the DOL proposal, as of November 3, 2026

Dates from the Ninth Circuit opinion of May 22, 2025 to the Supreme Court argument of October 6, 2026; the question presented as the petitioners and the United States wrote it; how the circuits split; every dollar and percentage figure the petition draws from the complaint (hedge fund and private equity allocations, plan sizes, fees, performance); Intel's answers; the count of amicus briefs; and the DOL's proposed 29 CFR 2550.404a-6(k) benchmark paragraph.

CSV · 56 rows

Angel Oak Residential Evergreen Trust: Form 10 terms by share series, fees, hurdle, repurchase plan and changes between amendments (2026)

Management fee, performance hurdle, repurchase cap, early repurchase deduction, minimums, Corbin sub-advisor terms, expected initial assets and what changed between the Form 10 filed August 21, 2026 and its amendments of October 6 and October 19, 2026. One SEC accession number per row.

CSV · 268 rows

Annaly Capital Management (NLY): dividend, earnings available for distribution, book value, shares, at-the-market issuance, leverage, repo and portfolio by quarter, Q4 2023 to Q2 2026

Eleven quarters of GAAP and EAD per share, dividends declared in per-share and dollar terms, book value, economic return, share count, hedge ratio and repo days, ten quarters of at-the-market issuance, annual figures since 2022, tax character of dividends, the June 30, 2026 leverage reconciliation, repo maturity ladder, counterparties, segment results, rate sensitivity, preferred stock events and dates. Form and accession number on every row.

CSV · 175 rows

Annual gift tax exclusion 2026: statutory amounts, Form 709 filing rules, IRS Statistics of Income gift tax returns filed in 2019-2021, gifts by asset type 2010-2016, IRS Data Book counts, state gift taxes and add-backs, and a worked example

Rows from Rev. Proc. 2025-32, 2024-40 and 2023-34; 26 U.S.C. 102, 1015, 2001, 2035, 2502, 2503, 2513, 6019, 6075, 6324 and 6501; Public Law 119-21 section 70106; the Instructions for Form 709 (2025); 26 CFR 25.2503-3, 25.2512-1, 25.2512-3, 25.2511-1 and 301.6501(c)-1; IRS SOI Table 1 for gift tax returns filed in 2021, 2020 and 2019 (by tax status and size of taxable gifts); the IRS SOI Bulletin (Summer 2019) table of gifts by asset type for 2010-2016; IRS Publication 5368; the IRS Data Book 2025; Connecticut General Statutes chapter 228c; the New York Department of Taxation estate tax page and Form ET-706-I (9/25), Tax Law section 954(a)(3) and Assembly bill A3009-C (2025) Part T; Minnesota Statutes section 291.016; and a worked example marked as our arithmetic.

CSV · 183 rows

SPIA exclusion ratio and modelled payout per $100,000, ages 60 to 85, 2026

IRS Publication 939 Table V, VI and VII entries, the Treasury par yield curve of October 21, 2026, CDC 2024 life-table survival, and our computed exclusion ratios, stop ages, modelled payouts, joint and period-certain cases.

CSV · 236 rows

State guaranty association limits on annuities, all 50 states and DC: NOLHGA table, 17 statutes read, insurers needed to split a premium

236 rows: the annuity, life death benefit and life cash value limits of all 50 states and DC from the NOLHGA coverage table (June 1, 2025); the annuity limit and the combined cap per life read in the statutes of 17 jurisdictions (California, Texas, Florida, New York, Pennsylvania, Illinois, Ohio, Georgia, North Carolina, Michigan, Virginia, Washington, Connecticut, Minnesota, DC, South Carolina, Oklahoma); the number of insurers needed to split $250,000 to $1,000,000 across a $250,000, $300,000 or $500,000 limit; the largest premium that stays under $250,000 after 3 to 10 years; the NOLHGA proration example; and the FDIC amount (12 CFR 330.1).

CSV · 362 rows

Antares Private Credit Fund (APCF): tender offers, monthly NAV, leverage, payout coverage, fees, ownership and credit quality, 2024-2026

Seven tender offers with shares outstanding, offer limit, shares tendered, price and cash paid; 22 monthly Form 8-K reports (NAV per share, aggregate NAV, loan commitments, principal debt, debt-to-equity, declared distributions, cumulative offering proceeds); net investment income and distributions per share for nine periods; fee waivers; asset coverage; internal risk ratings and non-accruals; industry mix; share classes and fees; and the beneficial owners above 5%. One accession number per row.

CSV · 368 rows

Antares Strategic Credit Fund (A-STAR): tender offers, subscriptions, NAV, leverage, payout, fees and credit ratings, 2024-2026

Three semi-annual tender offers with shares outstanding, offer limit, shares tendered and accepted, price and cash paid; sixteen subscription dates; monthly NAV, debt and leverage from the Form 8-Ks; seventeen distribution declarations; net investment income and distributions per share for eleven periods; fee waivers and fee terms; debt facilities and asset coverage; internal credit ratings and non-accruals at seven dates; industry mix; and the side-by-side facts for Antares Private Credit Fund. One accession number per row.

CSV · 243 rows

Apogem Evergreen Fund (formerly Bow River Capital Evergreen Fund): the November 2026 offer, 20 reported repurchase offers, name and adviser change, fees, tax cost, eligibility and portfolio

Every row carries an SEC accession number, an openable EDGAR URL and the literal sentence or table row it comes from: the October 23, 2026 Form N-23c-3 terms, the September 4 and October 1, 2026 prospectus supplements and the proxy that changed the adviser, the fee table and expense limit, the 20 offers reported in five annual reports from May 2021 to March 2026 (NAV, dollars and share of fund bought, Class II share), the Schedule TO caps and the August 2026 result, the RIC source-of-income disclosure, eligibility and minimums, and the portfolio at March 31 and June 30, 2026.

CSV · 223 rows

Apollo Aligned Alternatives (AAA): Form D sales and investors by entity, Apollo AUM and third-party capital, Athene returns, 2022-2026

Total sold and investor counts from 54 Form D and D/A filings by 16 AAA entities (2022-2026), AAA AUM and third-party capital from Apollo's 10-Ks for 2023-2025 and 10-Qs for March, June and September 2026, Athene's consolidated-VIE revenues and Atlas exposure, eight preliminary quarterly return estimates from Apollo 8-Ks (Q4 2024 to Q3 2026), the AAA Sub Fund 2-Y holding in ARIS from Forms 3 and 4. One accession number per row.

CSV · 12 rows

The data table in this article, as CSV

The 12-row table from this article as CSV: Property, Location, Type, Acquired…. Sources are listed in the article.

CSV · 565 rows

Apollo Asset Backed Credit Company (ABC): monthly NAV, raises, repurchases, distributions, financials and holdings, 2024-2026

Monthly NAV per share for Series I and Series II I and F-I Shares (June 2024 to September 2026), total NAV and cash from 25 Exhibit 99.1 tables, every monthly Item 3.02 raise, seven repurchase windows with the deadline, price and percentage of NAV, declared distributions per share, 10-K and 10-Q financials, the June 30, 2026 schedule of investments by pillar and the fee terms. One accession number per row.

CSV · 214 rows

Apollo Commercial Real Estate Finance (ARI): dividends, Distributable Earnings, book value, the Athene loan sale, CECL allowances, real estate owned and the liquidation plan, 2025 to October 2026

Quarterly dividend, GAAP and Distributable Earnings per share and book value for six quarters, annual figures for 2023 to 2025, the loan book sold (property type, geography, risk ratings), CECL allowances, the three properties kept, the liquidation estimates, vote counts, buybacks, tax points and the delisting timeline. Form and accession number on every row.

CSV · 272 rows

Apollo Debt Solutions BDC (ADS): repurchases, NAV, leverage, distributions and income, 2023-2026

Thirteen quarterly tender results with the offer limit, shares tendered and accepted, share of each request paid, NAV of shares accepted and cash paid; the Q3 2026 result and the September 2026 letter's estimates; 23 monthly Form 8-K reports (to the October 20, 2026 report); private share sales; the notes exchange offer (Class I NAV, aggregate NAV, portfolio, net leverage, distribution); and XBRL income, distributions and net assets. One accession number per row.

CSV · 240 rows

Apollo Diversified Credit Fund (CRDIX): repurchase offers, NAV, borrowings, fees, holdings and monthly flows, 2024-2026

Eleven completed quarterly repurchase offers and the open November 2026 offer, six Form N-23C-3 notices with NAV and fact-sheet leverage, balance sheet and income figures from the June 30, 2026 semiannual report, expense ratios by share class, prospectus fee table, Form N-PORT net assets, borrowings and monthly sales and redemptions, and the largest issuers. One accession number per row.

CSV · 6 rows

The data table in this article, as CSV

The 6-row table from this article as CSV: Quarter, Shares tendered, Filled at ~27%, Remaining. Sources are listed in the article.

CSV · 358 rows

Apollo Global Management (APO): earnings, AUM by owner, evergreen funds, Global Wealth, Athene flows, dividend, buybacks, debt and risks, Q2 2026

Fee related earnings, spread related earnings and adjusted net income for four quarters, the Q2 2026 build of each, AUM for Athene, Athora and the perpetual-capital funds sold to individuals, Global Wealth inflows, redemptions, Athene inflows and outflows, the dividend and buyback history, every note in the debt table, ratings and the risk items in the 10-Q. Form and accession number on every row.

CSV · 12 rows

The data table in this article, as CSV

The 12-row table from this article as CSV: Quarter-end, Series I A-II NAV, Series II A-II NAV, Distribution per share, Series I / Series II…. Sources are listed in the article.

CSV · 111 rows

Apollo S3 Private Markets Fund: six tender offers, NAV, size, fees and the interval fund conversion, 2025-2026

Every tender offer the fund has filed (limit, shares outstanding, shares tendered, price, cash paid, accession numbers), the open offer of November 2, 2026, net assets and NAV per share at five dates, reported returns, the fee table of the August 1, 2026 prospectus and the Rule 23c-3 interval fund terms.

CSV · 227 rows

Applicable federal rates January-November 2026, section 7520 rates, the 2026 blended annual rate and the statutory thresholds of sections 7872, 1274, 483, 1274A and 7520

228 rows: the short-, mid- and long-term AFR in four compounding periods from the eleven 2026 IRS revenue rulings (Rev. Rul. 2026-2, 3, 6, 7, 9, 11, 12, 13, 17, 19 and 21), the 110% and 120% rates for October and November, the 120% mid-term rate and the section 7520 rate of each month, the July 2026 blended annual rate, the lowest 3-month rates for March-November contracts (our arithmetic), and the dollar and time thresholds of 26 U.S.C. 7872, 1274, 483, 1274A and 7520, Rev. Proc. 2025-32 and 26 CFR 1.7872-5, with source URLs.

CSV · 335 rows

Arbor Realty Trust (ABR): dividend, non-performing loans, reserves, agency delinquencies, CLOs and debt by quarter, Q4 2022 to Q2 2026

Fifteen quarters of common dividend declared, GAAP and distributable earnings per share, non-performing and other non-accrual loans, loan loss allowance, loan modifications, foreclosures and REO, delinquencies and Fannie Mae loss-sharing reserves on the agency servicing book, CLO credit-risk assets, repurchase, securitized and unsecured debt, equity, plus the June 2026 CLO and note ladder, buybacks and litigation. Form and accession number on every row.

CSV · 254 rows

Ares ADREX and AIREX DST program: Form D census of 24 trusts, 2021-2026

All 69 Form D and D/A filings of the 24 ADREX and AIREX DSTs with sold amount at each date, the latest offering, sold amount, investors and fee estimates of each trust, the ratio of each closing amount to its planned amount, average planned size by year, and the DST Program figures of Ares Real Estate Income Trust and Ares Industrial Real Estate Income Trust from their 10-K, 10-Q and 8-K filings.

CSV · 369 rows

Ares Capital (ARCC): dividend, Core EPS, NII, NAV, non-accruals, grades, PIK income, debt and IHAM, Q4 2023-Q2 2026

Eleven quarters of Core EPS, NII, dividend, NAV, leverage, non-accrual share at cost and fair value and yields from the earnings releases; internal grade distribution and PIK income per quarter from the 10-Qs and 10-Ks; June 30, 2026 industry mix, portfolio by class, debt instruments, Ivy Hill and SDLP figures, and the September 2026 notes. One accession number per row.

CSV · 96 rows

Ares Capital (ARCC) to acquire MidCap Financial (MFIC): merger terms, exchange-ratio collar, voting agreements, worked examples, and each company's latest NAV, leverage, non-accruals and fees

96 rows from the ARCC Form 8-K of October 26, 2026 and its exhibits (merger agreement, voting agreement, press release), ARCC's Form 10-Q for September 30, 2026 and earnings release, MFIC's Form 10-Q for June 30, 2026 and its 8-Ks. Form and accession number on every row; our arithmetic is labelled.

CSV · 391 rows

Ares Core Infrastructure Fund: tender offers, monthly NAV, flows, distributions, fees, leverage and holdings, 2024-2026

Five completed tender offers (offer limit, shares outstanding, shares tendered, NAV tendered, cash paid, price) from the Schedule TO-I and final amendments; 23 monthly Form 8-K reports (NAV per share, aggregate NAV, portfolio fair value, monthly share sales); sales by class since April 2026; the distribution schedule; income, distribution coverage, fees and expense ratios by class; debt and asset coverage; top holdings and portfolio mix at June 30, 2026 from the 10-Q. One accession number per row.

CSV · 350 rows

Ares Management Corporation (ARES): fees, earnings, dividend, AUM, perpetual capital, segments, ASIF, AREIT and AIREIT flows, performance income and debt, Q2 2025 to Q2 2026

Five quarters of fee related earnings, realized income, AUM and capital raised, the dividend and its basis, segment results, strategy AUM, fee schedules for ARCC, ASIF and the non-traded REITs, the ARCC Part I fee deferral, what the funds' own 10-Qs show about sales and repurchases, performance income statements, debt and voting control. Form and accession number on every row.

CSV · 356 rows

Ares Private Markets Fund: tender offers by class, NAV, flows, leverage and fees, 2022-2026

Sixteen completed tender offers (offer limit, net assets at the offer date, shares tendered and paid by class, share of the limit and of net assets, implied price), the open September 2026 offer, every version of the amended December 2025 and March 2026 results, N-PORT quarterly sales and borrowings, annual and semiannual net assets, NAV by class, flows and leverage, five prospectus fee tables, FY2026 expenses and returns, unfunded commitments and the top ten holdings. One accession number per row.

CSV · 248 rows

Ares Sports, Media and Entertainment Opportunities LP: monthly NAV by class, unit sales, redemption terms, GAAP bridge, fees and portfolio, 2025-2026

Eleven monthly Transactional NAVs for nine unit classes (November 2025 to September 2026), eleven monthly unit sales by class, the redemption program terms and the two redemption windows to date, the GAAP-to-Transactional NAV bridge at four dates, fee terms and amounts, portfolio counts and the JPM credit facility. One accession number per row.

CSV · 164 rows

Ares Strategic Income Fund Q3 2026 10-Q: NAV by month, tenders, flows, income against distributions, non-accruals, grades and debt

Month-end NAV per share, net assets and shares by class, the three 2026 tender offers with shares tendered and accepted, quarterly sales and repurchases, net investment income against distributions for each 2026 quarter, non-accrual and risk-grade tables, the joint venture, and the debt stack. Form and SEC accession number on every row.

CSV · 180 rows

Ares Strategic Income Fund: tenders, NAV, flows and leverage, 2024-2026

Every quarterly tender from December 2024 to September 2026 with shares tendered and accepted, proration, price and amount paid; month-end NAV per share from December 2024 to September 2026; the cumulative amount raised in the registered offering and private placements at each monthly 8-K and the change between them; aggregate NAV, debt and debt-to-equity through September 30, 2026; first-half 2026 income against distributions; with the accession number of each source.

CSV · 250 rows

ARK Venture Fund (ARKVX): repurchase results, NAV, shareholder flows, N-PORT holdings and Level 3 share, fees and listing timeline, 2023-2026

Twelve repurchase offers (percent and shares repurchased) from annual and semiannual reports; NAV in sixteen Form N-23C-3 notices; financial highlights and shareholder transactions; fifteen quarterly Form N-PORT reports (net assets, Level 3 value, positions); the top positions at July 31, 2026; the SpaceX position over time; securities lending; twelve monthly returns; fees from the prospectus; and the exchange-class and tokenized-class timeline. One accession number or document per row.

CSV · 491 rows

ARMOUR Residential REIT (ARR): monthly dividends, book value, share count, ATM issuance, manager fees, BUCKLER repo interest and leverage, 2022-2026

Every monthly common dividend from January 2023 to October 2026, quarterly book value, share count, Distributable Earnings, coverage, leverage and swaps for fifteen quarters, ATM issuance, authorized shares, management fees, interest paid to the affiliated broker-dealer BUCKLER, spread and rate sensitivity, and the 2024 Special Committee record. Form and accession number on every row; derived rows are marked as our arithmetic.

CSV · 53 rows

The data table in this article, as CSV

The 53-row table from this article as CSV: Series, NAV Jul 25 2025, NAV Jul 25 2026, 12-month change, NAV Oct 25 2026, dividend declared Aug 20 2026, plus the Sept 23 and Oct 21 2026 dividend counts, a summary row for the Oct 25 2026 NAV table, and 34 rows added Oct 30 2026 from the Arrived STR Form 1-SA for the six months to Jun 30 2026 (three totals rows, one row per series, two Arrived STR 2 rows), where the two middle columns hold the H1 2025 and H1 2026 figures. Sources are listed in the article.

CSV · 7 rows

The data table in this article, as CSV

The 7-row table from this article as CSV: Fee, Amount, When Charged. Sources are listed in the article.

CSV · 162 rows

ARV calculator: lender loan-to-ARV caps, Fannie Mae adjustment rules, HMDA loan-to-value and a worked example

Loan-to-ARV and loan-to-cost limits published by Kiavi, Lima One Capital, RCN Capital (including its experience-and-rehab grid) and LendingOne, read October 27, 2026; the Fannie Mae Selling Guide rules on comparable sales and adjustments (version dated June 4, 2025); federal HMDA 2025 loan-to-value for 47,900 short-term investor purchase loans; and the five-comp worked example with loan and 70% rule scenarios (our arithmetic). One source per row.

CSV · 189 rows

Ascent Mortgage Loan Trust 2026-RTL1 (ADS 2026-RTL1): third-party due diligence on 227 loans (Form ABS-15G, October 27, 2026)

Final and initial grades, valuation products, secondary valuations, conditions, waivers, overrides and guarantor flags from Ascent Developer Solutions' Form ABS-15G and its Setpoint exhibit and eight schedules, plus three company website statements. Counts are ours from the saved exhibits; source accession or URL on every row.

CSV · 179 rows

Ashford Hospitality Trust 2026: non-traded and listed preferred terms, arrears and redemptions, debt and defaults, hotel sales, advisory fees and the common stock

Series J, K, L and M offering proceeds, dividend rates, redemption fees, shares outstanding and arrears; listed Series D to I shares and arrears; the December 2025 redemption suspension and January 2026 dividend suspension; going-concern language; every mortgage loan at June 30, 2026, the JPM8 CMBS default and the Highland refinancing; 20 hotel sales from December 2025 to October 2026; the Ashford Inc. advisory agreement terms and fees, the October 20, 2026 fee waiver and share purchase agreement; reverse splits and share counts. SEC accession on every row.

CSV · 245 rows

Aspiriant Real Assets Fund and Aspiriant Capital Appreciation Fund: every tender offer since October 2024, results, audited flows, fees and June 30, 2026 holdings

245 rows from the funds' SC TO-I and SC TO-I/A filings, the March 31, 2026 N-CSRs, the July 29, 2026 N-2 fee tables and the June 30, 2026 N-PORTs: offer sizes and results for each quarterly offer, payment dates, filing lags, redemptions and distributions, fees, and the largest holdings.

CSV · 142 rows

Asset depletion mortgages: Fannie Mae and Freddie Mac rules, lender formulas (October 2026) and the 2026 tax cost of withdrawing instead

Fannie Mae Selling Guide B3-3.4-06, B3-3.4-03 and B3-6-02; Freddie Mac Guide Section 5307.1 as of August 5, 2026 and the version effective February 3, 2027; the divisors and percentages published by NASB, Angel Oak Mortgage Solutions, LendSure and Lendz Financial; Regulation Z; the 2026 tax inputs; and our arithmetic for qualifying income and for tax on an IRA withdrawal. One source per row.

CSV · 118 rows

Assumable mortgage rules for FHA, VA, USDA, Fannie Mae and Freddie Mac loans, with federal due-on-sale law, a dated rate benchmark and FHFA counts of outstanding loans, October 13, 2026

118 rows, one rule or number per row, each with its citation and source URL: HUD Handbook 4000.1 and 24 CFR 203, 38 U.S.C. 3714 and VA circulars, 7 CFR 3550 and 3555, the Fannie Mae Servicing Guide, the Freddie Mac Guide and uniform instrument, 12 U.S.C. 1701j-3 and 12 CFR 191.5, Regulation C, Freddie Mac's weekly rate survey to October 22, 2026, FHFA National Mortgage Database counts for the second quarter of 2026, and our arithmetic.

CSV · 73 rows

Athene pension risk transfer class actions: seven cases, court rulings with dates, DOL guidance, Athene 10-K pension figures

For each of seven federal cases: court, case number, filing date where the record gives it, transfer size as alleged, each ruling with its date and holding on standing and prudence, appeal numbers, plus Interpretive Bulletin 95-1, the 2024 Department of Labor report and Athene's pension group annuity figures from its 2025 10-K.

CSV · 32 rows

Atlantic Coast Life and Sentinel Security Life 2026: South Carolina petition, Florida suspension, AM Best rating, Utah dismissal and guaranty limits

32 rows: the September 15, 2026 South Carolina rehabilitation petition and the figures reported from it, the Florida surplus figures and policy counts, the AM Best rating action of September 22, 2026, the 2025 Utah dismissal and the annuity guaranty limits of South Carolina, Utah, Florida and Virginia, each with its source.

CSV · 214 rows

Audax Private Credit Fund: monthly NAV, share sales, distributions, non-accruals, leverage, tender offer terms and holders, 2025-2026

Month-end NAV, aggregate NAV, portfolio and debt from twelve Forms 8-K; eight share sales; five distribution declarations; income, portfolio, industry and leverage figures from the 10-Q and 10-K; non-accruals at six dates; the terms of the September 2026 Schedule TO-I; and the three holders above 5% from the Schedule 13D/A and 13G/A filings. One accession number per row.

CSV · 93 rows

Augusta rule: section 280A(g) text, IRS Publication 527 and 587 wording, 1099-MISC rent reporting, two Tax Court opinions and worked savings tables

The statute behind the 14-day home rental (26 U.S.C. 280A, 162, 267, 199A), IRS Publications 527 and 587, the 1099-MISC rent rules after Public Law 119-21 section 70433, the rent claimed and allowed in T.C. Memo. 2023-105 and 2023-140, and worked tax-saving tables at four daily rates (our arithmetic).

CSV · 128 rows

Auraria Student Lofts, Denver: NB Auraria DST Form D, 2014 CMBS loan, 2019 sale and refinancing, and Chapter 11 Case No. 22-12059 (2014-2025)

NB Auraria, DST's Form D and D/A (offering, amount sold, investors, commissions, payments to named persons); the 2014 COMM 2014-CCRE19 loan terms, appraisal, NOI and occupancy; monthly servicer balances and the December 2019 defeasance; the sponsor's December 2019 return claims, labelled as claims; the 2019 buyer's financing; Fortress's loan purchase and default; bankruptcy schedules, proofs of claim, plan figures and orders in Bankr. D. Colo. No. 22-12059-KHT; and four press-reported figures, labelled as such. Source and accession, docket number or URL on every row.

CSV · 209 rows

AvalonBay (AVB) into Vivmark Residential (VMRK): merger terms, dividend vs Core FFO by quarter, per-old-share equivalents, debt ladder, regions and development

209 sourced rows from AvalonBay's Q2 2026 10-Q, five earnings releases (Q3 2025 to Q2 2026), the 2025 10-K, the merger and closing 8-Ks, the joint proxy statement, the Form 15 filings and Vivmark's September 2026 filings. Form and accession number on every row; our own ratios say so.

CSV · 131 rows

Backdoor Roth and mega backdoor Roth: 2026 limits, Code and Form 8606 rules, and a pro-rata worked example for an IRA that holds illiquid assets

2026 limits from IRS Notice 2025-67; rules from 26 U.S.C. 408, 408A, 415, 402A and 401(m), 26 CFR 1.408A-4, 1.408A-6 and 1.415(c)-1, Notices 2013-74 and 2014-54, the Form 8606 and Form 1099-R/5498 instructions and Publications 590-A and 590-B; and worked Form 8606 arithmetic (our arithmetic).

CSV · 254 rows

Bain Capital Private Credit (BCPC): tenders, monthly NAV and leverage, income, fees and ownership, 2023-2026

Eleven quarterly tender offers (offered, tendered, price, cash paid), monthly Form 8-K reports of NAV per share, aggregate NAV, investments, debt, debt-to-equity and cumulative shares issued, income and distribution coverage from the 10-K and 10-Q, fees and share-class terms, industry mix, debt facilities, and the Schedule 13D/13G ownership filings. One accession number per row.

CSV · 107 rows

BCSF: dividend coverage, PIK, fees, NAV, portfolio and debt

107 rows from the June 2026 10-Q, August earnings exhibit and July credit amendment. Calculated rows identify their operands and primary filing.

CSV · 84 rows

Bank statement loans: lender-published terms (October 13, 2026), Regulation Z rules and Redwood Aspire volumes

Terms that Angel Oak Mortgage Solutions, Lendz Financial, Total Quality Lending, Griffin Funding, HomeLife Mortgage, LendSure, 5th Street Capital and a LoanStream wholesale matrix publish on their websites (as their own claims, read October 13, 2026), the Regulation Z, statute and HMDA 2025 figures on prepayment penalties, escrow and ability to repay, Redwood Trust's Aspire acquisitions for the first half of 2026, and an income illustration. One source per row.

CSV · 14 rows

The data table in this article, as CSV

The 14-row table from this article as CSV: Platform, Investor's Legal Position, Bankruptcy-Remote?, Strength. Sources are listed in the article.

CSV · 450 rows

Barings BDC (BBDC): NII, dividends, NAV, credit support agreements, non-accruals, debt and fees, Q4 2023-Q2 2026

Eleven quarters of NII, regular and special dividends, NAV, leverage and income lines from the earnings releases; the credit support agreement balance at twelve dates, the MVC and Sierra payments, non-accruals at twelve dates and by name, share-price proxies from the 10-Q repurchase tables, debt maturities, fees and portfolio mix from the 10-Q. One accession number per row.

CSV · 172 rows

Barings Capital Investment Corporation: NAV, distributions, income, non-accruals, leverage, fees and liquidity terms, 2024 to 2026

NAV per share, net assets and shares at eight quarter-ends, the nine-month NAV bridge, each 2026 distribution and the DRIP split, income and expenses, non-accruals at six dates, industry and affiliate concentration, asset coverage at five dates, the credit facility and notes, fee terms, holder count, commitments and the liquidity terms, with BBDC and BPCC for comparison. Form and SEC accession number on every row.

CSV · 391 rows

Barings Private Credit Corp (BPCC): 17 tender offers, NAV, distributions, non-accruals, leverage and subscriptions, 2021-2026

Every Schedule TO-I and TO-I/A since the first offer in September 2022 (offer size, shares outstanding, shares tendered, share accepted, price, cash); quarterly and monthly NAV per share; net investment income and distributions per share; asset coverage and debt; non-accruals by quarter; monthly share sales; the largest holders; fee terms; and Barings BDC for comparison. One accession number per row.

CSV · 162 rows

BBR ALO Fund: the December 9, 2026 vote, the December 16, 2026 tender offer, nine tender offers, NAV, fees, holdings and the Equitable-Corebridge merger, 2022-2026

Terms of the October 2, 2026 Schedule TO-I; cap, amount tendered, NAV and fund size for seven completed and two open offers; proxy dates, share count, quorum and vote arithmetic from the October 23, 2026 revised preliminary proxy; five years of financial highlights, fees and holdings from the annual report; merger vote counts from Equitable and Corebridge Form 8-Ks. One accession number per row.

CSV · 607 rows

Publicly traded BDCs, 2026: net assets, NAV per share, debt, asset coverage and NAV change from SEC filings

One row per BDC per metric for the 50 BDCs listed on the NYSE or Nasdaq: net assets, shares, NAV per share, investments at fair value, debt and its components, debt to net assets, asset coverage as reported, NAV one year earlier and interim quarters, declared dividends where tagged, and totals. One SEC accession number per row.

CSV · 214 rows

Belpointe PREP (OZ): NAV per unit against the closing price for 14 quarters, book value, debt, fees, the October 2026 vote and the proposed offering

Quarterly NAV per Class A unit, NAV and units from the 424B3 supplements and 8-Ks of March 2023 to August 2026; the OZ closing price on each quarter-end and on recent dates from Nasdaq.com historical quotes; the June 30, 2026 NAV components; GAAP book value per unit; debt by loan and maturity; fees; leasing; related-party loan; the October 12, 2026 vote; the 250 million dollar offering arithmetic; and the tax dates in the 10-K. Form and accession number on every row; rows marked our arithmetic are derived.

CSV · 99 rows

Beneficiary designation by account type: ERISA spousal consent, IRA and annuity rules, six state divorce statutes, Supreme Court holdings, brokerage TOD, two fund prospectuses and one IRA custodian agreement

Rows from 29 U.S.C. 1055, 1056 and 1144; 26 U.S.C. 72; 26 CFR 1.401(a)-20; 29 CFR 2510.3-2 and 2510.3-3; IRS Publication 590-B (2025); Egelhoff v. Egelhoff (No. 99-1529) and Kennedy v. Plan Administrator for DuPont (No. 07-636); California Probate Code 5000, 5020 and 5040; Florida Statutes 711.502-711.507 and 732.703; New York EPTL 5-1.4; Texas Family Code 9.301-9.302; Arizona Revised Statutes 14-2804; RCW 11.07.010; the Apollo Debt Solutions BDC and StratCap Digital Infrastructure REIT prospectuses of April 2026; the Pershing LLC Traditional IRA Custodial Account Agreement; and 7 worked-example rows (our arithmetic).

CSV · 84 rows

Bequest Bonds I: Section 5 timeline, surrender terms, bond classes, 2026 half-year results and loan book

84 figures read from Bequest Bonds I's Form 1-A POS of October 15, 2026, Form 1-SA of October 8, 2026 and Form 1-K/A of October 5, 2026, plus the text of 17 CFR 230.251(d)(3)(i)(F).

CSV · 12 rows

The data table in this article, as CSV

The 12-row table from this article as CSV: Lender, DSCR Floor, LTV Max (Purchase), Min Loan…. Sources are listed in the article.

CSV · 41 rows

Fix and flip loans in federal HMDA data (2025): short-term investor loans by lender, rate and term

Short-term business-purpose investor loans (first lien, 1-4 units, investment property, term 36 months or less) in the 2025 HMDA loan-level files of all states: counts, dollars, note-rate percentiles, terms, structure and the main fix-and-flip lenders, plus lender terms as published on their sites on October 8, 2026. One source per row.

CSV · 14 rows

The data table in this article, as CSV

The 14-row table from this article as CSV: #, REIT, Sector, Liquidity record…. Sources are listed in the article.

CSV · 9 rows

The data table in this article, as CSV

The 9-row table from this article as CSV: Investment, Annualized Yield, Monthly Income ($10K), Distribution Freq.…. Sources are listed in the article.

CSV · 7 rows

The data table in this article, as CSV

The 7-row table from this article as CSV: Platform, Min Investment, Target Return, Best Product…. Sources are listed in the article.

CSV · 8 rows

The data table in this article, as CSV

The 8-row table from this article as CSV: Rank, Platform, iOS Rating, Android Rating…. Sources are listed in the article.

CSV · 6 rows

The data table in this article, as CSV

The 6-row table from this article as CSV: Vehicle, Yield, Max Drawdown Risk, Liquidity. Sources are listed in the article.

CSV · 16 rows

The data table in this article, as CSV

The 16-row table from this article as CSV: Tax Mechanic, 2026 Value or Rule, Primary Source. Sources are listed in the article.

CSV · 6 rows

The data table in this article, as CSV

The 6-row table from this article as CSV: Rank, Platform, Latest 12-mo Nominal, Real (vs same-period CPI-U)…. Sources are listed in the article.

CSV · 7 rows

The data table in this article, as CSV

The 7-row table from this article as CSV: Platform, Minimum, Fees, Avg Returns…. Sources are listed in the article.

CSV · 8 rows

The data table in this article, as CSV

The 8-row table from this article as CSV: #, Vehicle (symbol), Structure, What it lends on…. Sources are listed in the article.

CSV · 9 rows

The data table in this article, as CSV

The 9-row table from this article as CSV: #, Fund (ticker), Strategy, Redemption fill record…. Sources are listed in the article.

CSV · 7 rows

The data table in this article, as CSV

The 7-row table from this article as CSV: Custodian, AUC / Accounts, Fee Model, Setup…. Sources are listed in the article.

CSV · 7 rows

The data table in this article, as CSV

The 7-row table from this article as CSV: JPMREIT, December 31, 2025, August 31, 2026, September 30, 2026. Sources are listed in the article.

CSV · 96 rows

BIP Ventures Evergreen BDC: the 2026 tender offer, promissory note terms, NAV history, inflows, portfolio concentration and distributions

96 rows from the Schedule TO-I and its exhibits, the final amendment of October 16, 2026, the Form 8-Ks of September 30 and October 16, 2026, the Forms 10-Q for June 30 and September 30, 2026 and the Form 10-K for 2025, each with its SEC accession number.

CSV · 203 rows

BlackRock Municipal Credit Alpha Portfolio (MUNEX): repurchase offers, tender offers, net assets, NAV, fees, leverage and portfolio, 2024-2026

The November 6, 2026 repurchase offer terms, seven Form N-23c-3 notices with deadline and NAV, the five quarterly offers and one post-year-end offer with shares tendered and purchase price, the two tender offers, net assets and NAV at four dates, income and distributions for three fiscal years, fees and the management-fee waiver, leverage, sector, credit quality and state mix. One accession number per row.

CSV · 218 rows

BlackRock Private Credit Fund: September 2026 tender result, NAV, repurchases, flows, distributions, expense support, debt and portfolio

The September 4, 2026 tender result from the Schedule TO-I/A, the 10-Q repurchase table for six offers, monthly NAV from December 2024 to September 2026, balance sheets at three dates, third-quarter and nine-month income, quarterly share transactions, 2025-2026 distributions, expense payments by the adviser, every debt facility and portfolio statistics. Form and SEC accession number on every row.

CSV · 397 rows

BlackRock Private Credit Fund (BDEBT): tender offers, NAV, distributions, flows and expense support, 2022-2026

Thirteen completed quarterly tender offers (limit, shares tendered and accepted, share of request paid, price, cash paid, request as a share of shares outstanding) and the September 2026 offer; the corrections the fund filed to three results; 45 monthly NAV per share figures; 51 distribution rows; monthly sales to feeder vehicles; balance sheet, portfolio, non-accrual, debt, fee and expense-support lines from the 10-K and 10-Qs; and the September 2026 officer changes. One accession number per row.

CSV · 382 rows

Blackstone Inc. (BX): fees, earnings, dividend, AUM, perpetual capital, BREIT and BCRED flows, performance revenues and debt, Q2 2025 to Q2 2026

Five quarters of segment earnings and AUM, the dividend table, segment results, AUM roll-forward, perpetual capital and the selected evergreen vehicles, what the 10-Q says about BREIT, BCRED, BXPE and BXINFRA flows, performance fee terms and timing, GAAP lines, balance sheet, debt maturities and share repurchases. Form and accession number on every row.

CSV · 255 rows

Blackstone Infrastructure Strategies (BXINFRA): redemptions, monthly NAV by class, flows, distributions, fees, leverage and holdings, 2025-2026

Six quarterly redemption results from 10-Q and 10-K tables, 20 monthly Transactional NAVs for Class I, S and D from Form 8-Ks, monthly units sold, units outstanding at six quarter-ends, distributions per unit, the Aggregator's income, fees, performance allocation and distributions, debt and credit facilities, the eight largest holdings and the redemption plan rules. One accession number per row.

CSV · 520 rows

Blackstone Mortgage Trust (BXMT): dividend coverage, risk ratings, CECL reserves, rated 4 and 5 loans, owned real estate and debt maturities, Q4 2024 to Q2 2026

Seven quarter-ends of dividend, GAAP and distributable earnings per share, book value, loan book statistics, risk-rating counts and net book value, CECL reserves and charge-offs, owned real estate, plus the June 30, 2026 property-type and geography tables, the 26 loans rated 4 or 5 with their rating path, loan maturities, the debt stack and the contractual repayment ladder. Form and accession number on every row.

CSV · 94 rows

Blackstone Multi-Strategy Hedge Fund (BXHF): eligibility tests, unit sales, NAV, fees and redemption terms, 2025-2026

Ninety-four rows from BXHF's Form 10 amendment, two 10-Qs, six Form 8-Ks and Form 8-A12G plus the Investment Company Act, Rule 270.2a51-1 and Rule 501(a) texts: the qualified purchaser and accredited investor tests, units and dollars sold at the August 3, September 1 and October 1, 2026 closings by class, Transactional NAV by class at August 31 and September 30, 2026, every fee by class, the redemption terms and the warehouse and credit facility.

CSV · 223 rows

Blackstone Private Credit Fund (BCRED): repurchases, NAV, leverage, distributions and new money, 2024-2026

Twelve quarterly tender offers with the maximum, shares tendered and accepted, share of each request paid, price and cash paid; the Q3 2026 result and the December 1, 2026 offer; 23 monthly NAV reports (NAV per share, aggregate NAV, debt, leverage, cumulative shares issued, monthly distribution); 2025 and first-half 2026 income against distributions; and Cox Capital's September 2026 offer. One accession number per row.

CSV · 270 rows

Blackstone Private Equity Strategies Fund (BXPE): redemptions, monthly NAV, subscriptions and GAAP-to-Transactional NAV, 2024-2026

Nine quarterly redemption results (six Schedule TO-I/A final amendments and three 10-Q/10-K redemption tables), 33 monthly Class I Transactional NAVs and quarter-end and 2026 Class S NAVs, monthly units sold by BXPE U.S., the TE Feeder and the whole BXPE Fund Program from 34 Form 8-Ks, aggregate Transactional NAV, units outstanding, the GAAP-to-Transactional NAV reconciliation at four dates, reported total returns, debt, liquidity and fee terms. One accession number per row.

CSV · 342 rows

Blackstone Secured Lending Fund (BXSL): dividends, income, NAV, non-accruals, debt maturities and the loans shared with BCRED, 2022-2026

Sourced rows from the June 30, 2026 and March 31, 2026 10-Qs, the FY2025 10-K, the August 2026 earnings release and revolver 8-K, other 2026 8-Ks and BCRED's June 30, 2026 10-Q: five quarters of NAV, income and leverage, every dividend declared since 2023, the income statement against a year earlier, the eight loans on non-accrual, the debt ladder and the five issuers that appear on both funds' non-accrual lists. Form and accession number on every row.

CSV · 163 rows

Blanket and portfolio loan terms of investor lenders, release clauses, Fannie Mae limits and HMDA 2025, read October 7, 2026

Program-by-program terms from the saved pages of Lima One, CoreVest, LendingOne, Easy Street, RCN, FACo, Visio, Kiavi, Angel Oak and Axos (minimum and maximum properties, loan size, leverage, DSCR, amortization, prepayment, recourse), two SEC-filed loan agreements with release prices, Fannie Mae B2-2-03 and B3-4.1-01, Regulation Z and C citations, and 2025 HMDA counts of long-term business-purpose investor loans by lender. One source per row.

CSV · 94 rows

Blox Lending and DEBT Box: figures from the SEC complaint of October 28, 2026, the 2023 case and the 2024 fee order

Amounts raised, where the money went, the 11 project tokens and their first sale dates, the real estate token, price moves in January 2023, payments by the joint-venture partner, the proposed settlements and the 2023-2024 history, one paragraph reference per row.

CSV · 210 rows

Blue Owl Capital Corporation II (OBDC II): NAV, tender offers, return of capital, income, fees, leverage and non-accruals, 2023 to 2026

Twelve quarter-end NAVs, net assets and shares; the seven tender offers of 2024 and 2025 with shares tendered, price and amount paid; every 2026 distribution; third-quarter and nine-month income against 2025; fees to the adviser; asset coverage and debt at four dates; and our tally of non-accrual lines at three dates. Form and SEC accession number on every row.

CSV · 246 rows

Blue Owl Capital Corporation (OBDC): dividend vs NII by quarter, NAV, non-accrual loans, PIK, software exposure, debt and lawsuit, 2024-2026

246 rows from OBDC's 2025 10-K, the Q3 2025, Q1 2026 and Q2 2026 10-Qs, five earnings releases and four 8-Ks and a Form 40-33: quarterly NII, adjusted NII, dividends and NAV, the seven non-accrual companies loan by loan, buybacks, debt maturities, Credit SLF members, fees and the derivative complaint. Form and accession number on every sourced row.

CSV · 194 rows

Blue Owl Capital Inc. (OWL): AUM, fee-related earnings, fees by platform, dividend, debt and redemption language, 2025-2026

AUM and fee-paying AUM by strategy at June 30, 2026, five quarters of fee-related and distributable earnings, management fees by platform and Part I Fees, the funds Blue Owl reports on, the redemption sentences from the 10-K and the Q1 and Q2 10-Qs, the dividend, share counts, and the debt stack including the August 2026 notes. Form and accession number on every row.

CSV · 245 rows

Blue Owl Credit Income Corp (OCIC): repurchases, NAV, debt, new money and income, 2023-2026, with OTIC

Twelve quarterly tender results for OCIC (shares tendered and accepted, share of each request paid, Class I price, cash paid, requests as a share of shares outstanding); the October 2026 shareholder update; 23 monthly Form 8-K reports (Class I NAV, aggregate NAV, cumulative shares and dollars raised, leverage, debt outstanding); XBRL income, distributions, PIK and net assets; the Cox-Saba Schedule TO-C; and the 2026 tender results of Blue Owl Technology Income Corp (OTIC). One accession number per row.

CSV · 250 rows

Blue Owl Digital Infrastructure Trust: monthly NAV, offering sales, Gainesville purchases, NAV components, portfolio, debt, fees and repurchases

Month-end NAV per share by class and total NAV from December 31, 2025 to September 30, 2026, every monthly private-offering sale including Class E, the three Gainesville data center purchase agreements, NAV components at three dates, the NAV-to-GAAP bridge, portfolio by region, lease expirations, debt, fees, repurchase terms and the accession number of each source.

CSV · 56 rows

Blue Owl Capital Corporation II (OBDC II): tenders, return-of-capital distributions, NAV and income, 2025-2026

The last two issuer tender offers, the merger and its termination, the February 2026 loan sale, the four return-of-capital distributions and the 50.3% total, Cox Capital and Saba's $3.80 offer, monthly reinvestment prices from May 2025 to February 2026, NAV (including the company's adjusted $3.63), net assets, debt, the $0.025 monthly dividend and second-quarter 2026 income. One accession number per row.

CSV · 20 rows

Blue Owl ORENT private share sales, 2026

All 20 Item 3.02 closings disclosed in ORENT's 2026 Forms 8-K through October 1, 2026 (the October 1 multi-class closing filed October 5, 2026 and the October 1 Class I feeder closing filed October 20, 2026): closing date, channel, shares, gross proceeds, the NAV date each sale was priced at, filing date and SEC accession number.

CSV · 188 rows

Blue Owl Real Estate Exchange DST program: Form D series, loads and ORENT master-lease data, 2023-2026

The 11 Form D filings of Blue Owl Real Estate Exchange VI DST with sold amount and investors at each date, the latest Form D of all seven Exchange DSTs (offering, sold, investors, sales load and reimbursement as a share of the offering, speed of sale), the reconciliation of each Form D offering amount to the DST Offering amount in Blue Owl Real Estate Net Lease Trust's 10-K and 10-Q, the trust's DST financing obligation, and the 1031 deadline arithmetic for late-2026 closings.

CSV · 50 rows

Blue Owl Technology Finance Corp. (OTF): class action complaint, merger terms, OTF's own filings, the three fee suits and the statute text, 2024-2026

50 rows from the class-action complaint furnished on Form 40-33 on October 16, 2026, OTF's June 2026 Form 10-Q, 2025 Form 10-K, an October 2026 Form 8-K, the three earlier Form 40-33 fee-suit filings and the text of 15 U.S.C. 77k, 77l, 77m and 77o. Form and accession number on every row.

CSV · 195 rows

Blue Owl Technology Income Corp: Q3 2026 10-Q balance sheet, NAV, net assets bridge, 2026 tender requests and fills, cost versus fair value, credit, income and leverage

Balance sheets at September 30, June 30 and December 31, 2025; NAV per share and shares by class; the nine-month and third-quarter net assets bridge; the four 2026 tender offers (tendered, accepted, price, cash) from the Schedule TO-I/A filings and the 10-Q repurchase table; cost and fair value by instrument; internal ratings, non-accruals and tax unrealized loss; income, distributions, activity, debt and portfolio statistics. Form and SEC accession number on every row.

CSV · 309 rows

Blue Owl Technology Income Corp (OTIC): 17 tender offers, monthly NAV, quarterly balance sheet, income, distributions, credit and fees, 2022-2026

Results of 17 quarterly tender offers (limit, shares tendered, price, share accepted, cash paid) from the Schedule TO-I/A filings; 34 monthly NAV per share figures from Form 8-K; investments, debt, net assets, leverage, net investment income and distributions from the 10-K and 10-Qs; non-accruals, PIK, sectors, fees, share classes and minimums; the 2026 8-K items; and OTF's listing. One SEC accession number per row.

CSV · 165 rows

Bluerock High Income Institutional Credit Fund (IIMAX): the Nov 3, 2026 offer, tenders in seven offers, NAV, leverage and holdings

Terms of the November 3, 2026 repurchase offer, shares tendered and share filled in the last seven offers, NAV by class, balance sheets, six-month income and distributions, Class A financial highlights, fees and expense limits, CLO debt and CLO equity weights, and the 13 reverse repurchase agreements open on June 30, 2026. One accession number per row.

CSV · 116 rows

Bonus depreciation for real estate in 2026: the statute, IRS guidance, Form 4562 rules and IRS Statistics of Income data

The text Public Law 119-21 section 70301 changed in 26 U.S.C. 168(k) and its effective-date rules; the acquisition-date and binding-contract rules of IRS Notice 2026-11 and 26 CFR 1.168(k)-2; the rate by acquisition and placed-in-service date; which real estate property qualifies (IRS Publication 946, Form 4562 instructions, 26 U.S.C. 168(e)(6)); section 179 limits and exclusions for landlords; the election out and the 40% transitional election; passive loss rules (26 U.S.C. 469, Publication 925); section 1245 recapture from Publication 544's example with our 100%-bonus variant; California nonconformity (FTB 3885A instructions); and IRS SOI Corporation Complete Report Table 13 for tax years 2018 to 2022, all sectors and real estate and rental and leasing.

CSV · 157 rows

Braemar Hotels & Resorts (BHR) 2026: proxy contest, litigation, Ashford fee, hotel sales, debt, dividends, non-traded preferred, the seven remaining hotels and 2027 guidance

The October 14, 2026 PREC14A and the company filings behind it: contest dates and vote rules, the $574.8 million and $480.0 million Ashford figures, six hotel sales, the debt table at June 30, 2026, common and preferred dividends, Series E and M redemption requests, hotel-level EBITDA and 2027 guidance. Form and accession number on every row.

CSV · 214 rows

Brandywine Realty Trust (BDN): dividend vs FFO by year and quarter, occupancy, Philadelphia and Austin concentration, tenants, debt maturities, asset sales and events

214 sourced rows from Brandywine's Forms 10-K for 2023, 2024 and 2025, Forms 10-Q for Q2 2025 to Q2 2026, four earnings releases (Exhibit 99.1) and five Forms 8-K, February 2026 to October 2026. Form and accession number on every row; our arithmetic rows say so.

CSV · 198 rows

BREIT Q3 2026: repurchases, NAV by class, distributions, leverage, impairments and valuation assumptions

198 sourced rows from BREIT's 10-Q for September 30, 2026 (filed Nov 6, 2026), the 10-Qs for Q1 and Q2 2026 and Q3 2025, the 424B3 NAV supplements for June to September 2026 and the 8-Ks of October 1 to November 5, 2026. SEC accession on every row; our arithmetic is labelled.

CSV · 226 rows

BREIT performance by year, 2017-2026: total returns by share class, NAV, distributions, repurchases and fees

Calendar-year total return for every share class from each Form 10-K (2017-2025), first-half 2026 returns from the June 2026 10-Q and July, August and September 2026 monthly returns from the 424B3 supplements; annualized inception-to-date returns as reported at each year-end; average distribution rates; year-end NAV per share for Classes I, S, D and T and the September 2022 peak; aggregate NAV; gross and net distributions per share; the share of distributions taxed as return of capital; annual repurchases; and the management fee and performance participation allocation paid each year. One SEC accession number per row.

CSV · 23 rows

BREIT unregistered share sales, 2026 (Class C, L and S-2)

Every Item 3.02 private sale disclosed in BREIT's 2026 Forms 8-K through November 2, 2026: date, class, channel, shares, consideration, upfront commission, implied price per share (net of commission), SEC accession number.

CSV · 10 rows

BREIT NAV by share class, July 31, 2026

NAV, shares outstanding and NAV per share for all ten BREIT share classes and OP units from the Form 424B3 filed August 17, 2026.

CSV · 172 rows

Bridge Investment Group and Apollo: deal terms, fund performance, carried interest and Form D filings

172 rows: merger terms, vote and closing, Apollo's purchase accounting, Bridge's last reported AUM and fee-earning AUM by fund, closed-end fund MOIC and net IRR as of June 30, 2025, carried interest before and after the deal, Form D filings of Bridge opportunity zone funds and of the funds launched under Apollo, and litigation, each with its SEC accession number or docket.

CSV · 305 rows

Bridge-type loans in federal HMDA data, 2024-2025: homeowner short-term loans, investor short-term loans, HELOC and cash-out comparison, published lender terms

Homeowner short-term loans (term 24 months or less, owner-occupied, non-business purpose) in loan-level HMDA data for 2024 and 2025: counts, dollars, note-rate percentiles, lien, term, purpose, lender type, top lenders and states; the same cut for investor loans; HELOC, home equity loan and cash-out refinance medians; the Regulation C and Fannie Mae rules cited; prime and 30-year rates; and the bridge terms lenders publish. One source per row.

CSV · 218 rows

Bridgeway Lending Partners, LLC (LenderMAC) in the 2025 HMDA loan file: investor loans, states, rates, prepayment terms, sale code

Our recount of every originated loan and every investor-property application in the 2025 federal HMDA file of Bridgeway Lending Partners, LLC (LEI 9845007CY0EC0F59W414): dollars, rates, loan sizes, states, prepayment-penalty terms, purpose, structure and sale codes, applications by outcome, plus the entity record, a company release and the company's license page. One source per row.

CSV · 87 rows

BridgeWell Secured Income LP: offering terms, portfolio, six-month financials, Form D sales and the predecessor fund's defaults, 2025 to October 2026

87 rows read from BridgeWell Secured Income LP's Form 1-SA for June 30, 2026, its June 2026 offering circular, Forms D and D/A and its predecessor BridgeWell Preferred Income LP's Form 1-K and Form 1-Z, each with its SEC accession number.

CSV · 273 rows

BrightSpire Capital (BRSP): dividend, Distributable Earnings, book value, loan book, watch list, CECL reserve, real estate owned, debt and the September 2026 13D, Q4 2021 to Q2 2026

Nineteen quarters of dividend, GAAP, Distributable and Adjusted Distributable Earnings per share and book value, plus annual tax character of the dividend, buybacks, the June 30, 2026 loan book, watch list history, CECL roll-forward, the six real estate owned assets, the debt stack, the industrial net lease sale and the Schedule 13D. Form and accession number on every row.

CSV · 76 rows

Broad Street Global Fund: SEC complaint and monitor order figures, 2020-2025

76 rows from the SEC complaint (No. 1:25-cv-20436), the April 21, 2025 monitor order, SEC Litigation Releases 26289 and 26366 and the July 25, 2025 docket notice: amounts raised by series, promised returns, alleged payouts and transfers, merchant cash advance performance and the monitor's terms, one paragraph reference per row.

CSV · 124 rows

Brookfield Asset Management (BAM): fee earnings, fee-bearing capital by type, carried interest, wealth-channel fees, dividend and debt, 2023-2026

Fee-related and distributable earnings, fee revenues and fee-bearing capital by strategy and by type (long-term, perpetual, liquid) at three year-ends and June 30, 2026, the Q2 roll-forward, insurance inflows, accrued carried interest, the fees Brookfield REIT and Brookfield Infrastructure Income Fund pay their advisers, the dividend, the debt and the Oaktree purchase. Form and accession number on every row.

CSV · 247 rows

Brookfield Corporation (BN): distributable earnings by segment, dividend and distributions, corporate debt, Brookfield Wealth Solutions balance sheet and credit book, 2024-2026

Distributable earnings by business for Q2 2026, the last twelve months and the 2025 and 2024 years, per-share earnings and dividends, cash distributions BN received from BAM, BIP, BEP, BBUC and Brookfield Property Group, the uses of that cash, corporate and insurer borrowings, the Wealth Solutions segment, the insurer's investment book, the simplification terms and the September 2026 notes. Form and accession number on every row.

CSV · 312 rows

Brookfield Infrastructure Income Fund (BII): tender results, NAV by class, flows, fees, distributions, leverage and holdings, 2023-2026

Eleven completed quarterly tender offers (shares tendered, NAV tendered, amount paid, implied price, share of shares outstanding), the September 2026 offer result, NAV per share and net assets by class at six report dates, subscriptions and repurchases by period, monthly N-PORT flows for April-June 2026, class I per-share income and distributions, fees and the fee table, ownership, borrowings and the June 30, 2026 portfolio. One accession number per row.

CSV · 199 rows

Brookfield Private Equity Fund LP (BPEF): monthly NAV, unit sales, balance sheet, B-1 redemptions, fees and debt, 2025-2026

Ten months of Transactional NAV per unit for Classes B-1, B-2, I and S, units outstanding, monthly unit sales by class and the BPE Program running total from the 8-Ks; the June 30, 2026 balance sheet, six-month operations, flows, portfolio marks and the GAAP-to-Transactional NAV reconciliation from the 10-Q; fee, redemption and expense-support terms; the March 2026 affiliate facility, 2026 promissory notes and the October 9, 2026 secured revolver. One accession number per row.

CSV · 12 rows

The data table in this article, as CSV

The twelve rows of the August 28 and September 29, 2026 Form 8-K distribution tables, with our two percentage columns and the filing's accession and own row text on every line.

CSV · 249 rows

BRRRR method numbers: investor cash-out refinances, DSCR-type and short-term loans in federal HMDA data (2024-2025), refinance seasoning rules and the worked example

Originated first-lien investment-property cash-out refinances in loan-level HMDA data for 2024 and 2025 (counts, dollars, note-rate and CLTV percentiles, product mix, lender type, the 10 largest lenders, CLTV bands, states), the DSCR-type and short-term comparison groups with the same definitions as our hard money, DSCR and investment-property rate pages, the three lenders in our lender box, the Fannie Mae and Freddie Mac cash-out and delayed-financing rules, lender seasoning statements, and every input and output of the worked example. One source per row.

CSV · 388 rows

BXP (BXP): dividend vs FFO and FAD by quarter, dividend history, guidance changes, occupancy, lease expirations, debt maturities, unsecured notes, joint-venture debt, development pipeline, sales and equity

388 sourced rows from BXP's Forms 10-K for 2025, 2022 and 2020, the Forms 10-Q for Q3 2025, Q1 2026 and Q2 2026, the earnings press releases and supplementals for Q1 2025 to Q2 2026 and three 8-Ks. Form and accession number on every row; our arithmetic rows say so.

CSV · 244 rows

Calamos Aksia Alternative Credit & Income Fund (CAPIX): repurchase offers, NAV, flows, fees, holders and portfolio, 2023-2026

Thirteen Form N-23c-3 offer notices with deadline and Class I NAV; eleven completed repurchase offers (NAV at pricing, amount and share of shares repurchased) from four annual and semiannual reports; thirteen quarters of Form N-PORT net assets, borrowings, share sales and redemptions; financial highlights, statements, fees, credit facility, portfolio mix, Aksia-affiliated holdings, six positions flagged in default, the October 7, 2026 Schedule 13D and 13G, and the Calamos Wealth Management Schedule 13G/A series. One accession number per row.

CSV · 101 rows

California 1031 exchange clawback: statutes, Form FTB 3840 fields, FTB guidance, 2025 rate schedule, Form 593 withholding, two other states' rules and a worked example

Rows from the California Revenue and Taxation Code (sections 17041, 17043, 17951, 18031, 18031.5, 18032, 18662, 19131, 24953) and Financial Code Division 20.5 as published on leginfo.legislature.ca.gov; the 2025 Form FTB 3840 and its instructions; FTB Tax News (February 2021), the FTB like-kind exchange page and Publication 1100 examples; the 2025 California tax rate schedule for joint filers; the 2026 Form 593 instructions; Massachusetts regulation 830 CMR 62B.2.4 and Oregon Form OR-24 instructions; 26 U.S.C. 1031 and 1014 from govinfo; and a 2025-2030 worked example computed by CrowdfundedWealth (marked as our arithmetic).

CSV · 97 rows

California capital gains tax on a rental sale: 2025 FTB rate schedules, Form 593 rules, conformity differences and a worked 2026 sale

The 2025 California tax rate schedules X and Y, the 1% Behavioral Health Services Tax, the FTB capital gains page, the 2025 Form 593 and its instructions, FTB Publication 1001 conformity rows, R&TC sections 17041 and 17951, the 2026 federal rates from Rev. Proc. 2025-32 and 26 U.S.C. 1 and 1411, plus our arithmetic for a $500,000 federal gain and a 20-cell table of California tax by gain size and other income.

CSV · 100 rows

California probate fees: Probate Code 10800 and 10810 schedule, fee table by estate value, extraordinary fees, referee commission, statutory time markers and the small-estate limits

Rows from California Probate Code sections 8800, 8961, 8963, 9100, 10800-10814, 10830, 12200, 13050, 13100, 13151, 13152 and 13200 as published on leginfo.legislature.ca.gov, California Rules of Court 7.702-7.704, and the Judicial Council’s Probate Code section 890 adjusted-amounts table; fee table and worked examples computed by CrowdfundedWealth (marked as our arithmetic).

CSV · 369 rows

Camden Property Trust (CPT): dividend vs FFO, Core FFO and Core AFFO by quarter, buybacks, leverage, maturities, California sale, acquisitions, same property results by market, lease pricing and 2025-2026 guidance

369 sourced rows from Camden's 10-K for 2025, the Q1 and Q2 2026 10-Qs, earnings releases and supplements for Q1 2025 to Q2 2026, the 2026 8-Ks and the February 2026 notes prospectus. Form and accession number on every row; our own ratios say so.

CSV · 447 rows

Cantor Fitzgerald DST Form D dataset, 2016-2026 (54 issuers, 447 rows)

For each of 54 Cantor Fitzgerald DST issuers (names beginning CF and ending DST): the latest Form D or D/A's total offering amount, amount sold, investors, sales commissions and their share of the offering, estimated payments to related persons and their share, and minimum investment, plus first Form D date, number of filings and first-sale date in the notes, and census totals by vintage.

CSV · 243 rows

Cantor Fitzgerald Infrastructure Fund: holdings, valuation levels, fees, NAV, payout and repurchase offers, 2023-2026

Fund size and public/private mix at four dates, valuation levels, 17 private fund positions with unfunded commitments, top public holdings, fee and expense data by class, NAV per share by class, one-year returns, distributions and return of capital, 12 quarterly repurchase offers by class, flows, ownership and the adviser change of control. One SEC accession number per row.

CSV · 323 rows

Exit cap rates and discount rates assumed by 18 non-traded real estate funds, June 30, 2026 vs June 30, 2025

Weighted-average exit capitalization rate and discount rate by property type from each fund's Form 10-Q or N-CSRS, with the SEC accession number, the fund's own sensitivity to a 0.25-point change, and the 10-year Treasury yield.

CSV · 98 rows

2027 capital gains rate breakpoints beside 2026, the thresholds that are not indexed, and three December 2026 versus January 2027 examples

The 2027 maximum zero rate and maximum 15 percent rate amounts from Rev. Proc. 2026-35 section 3.03 for five filing categories beside the 2026 amounts from Rev. Proc. 2025-32 section 4.03, the dollar and percent changes, the largest possible saving from each moved band, the statute figures that are not indexed (NIIT, home sale exclusion, the 25 percent layer) and three worked examples (our arithmetic).

CSV · 128 rows

Home-sale capital gains exclusion: section 121 statute and regulation tests, Publication 523 and Form 1099-S rules, 2026 rate thresholds, NIIT, the proposed H.R. 4327, a CPI deflator and IRS SOI principal-residence sales for tax years 2013 to 2015

Rows from 26 U.S.C. 121, 1(h) and 1411 (U.S. Code 2024 edition, GPO), 26 CFR 1.121-1 to 1.121-4 and 1.1411-4 (eCFR, version of October 1, 2026), IRS Publication 523 (2025), the Instructions for Forms 1099-S and 8949, Rev. Proc. 2025-32, H.R. 4327 (119th Congress) with its GovInfo bill status, Public Law 119-21, BLS CPI-U for August 1997 and August 2026 with our deflator arithmetic, and IRS Statistics of Income Sales of Capital Assets Table 1 for tax years 2013, 2014 and 2015 (principal residences), each with its source.

CSV · 211 rows

2026 federal capital gains thresholds, NIIT rules and the tax treatment of capital gains in 50 states and DC, each with its source

Rev. Proc. 2025-32 rate thresholds for 2026 beside the 2025 figures on IRS Topic 409; 1411 thresholds; statutory rules cited on the page; for every state and DC the category, the treatment and the top rate, each with the statute or revenue department page it was read from; Washington's capital gains excise tax; and the inputs and results of the worked examples (our arithmetic).

CSV · 248 rows

Capital Group KKR interval funds: size, private share, seed ownership, repurchase results, NAV, flows, fees and distributions, 2025-2026

Net assets by quarter from Form N-PORT, Level 3 (unobservable-input) assets, seed ownership from annual and semiannual reports and Schedule 13D, six completed repurchase offers (requested, price, amount, shares), ten Form N-23C3A offer notices with NAV, share flows, fees from the prospectuses, distributions against net investment income, and the filings of the last 60 days. One accession number per row.

CSV · 82 rows

Capital loss carryover 2026: the statute, IRS Worksheet 4-1 line by line, four worked cases and the decedent rule

Rows from 26 U.S.C. 1211(b) and 1212(b), IRS Publication 550 (2025), Publication 559 (2025) and the Instructions for Schedule D (2025), plus worked cases and a years-to-use table marked as our arithmetic.

CSV · 463 rows

Capital Southwest (CSWC): dividends vs pre-tax NII, NAV, ATM sales, operating cost, share-limit vote, debt, PIK and non-accruals, FY2017-2026

463 rows from CSWC's FY2026 10-K, the June 2026 and earlier 10-Qs, nine quarterly earnings releases, the Q1 FY2027 presentation, proxy and 8-Ks: nine quarters of NII, dividends, NAV and ATM sales, ten years of NAV, dividends and price, the NAV bridge, the 8 non-accrual names, debt and the September 2026 charter vote. Form and accession number on every row.

CSV · 135 rows

Capital Square DST Form D dataset, 2013-2026 (135 offerings)

One row per Capital Square DST that filed a Form D with the SEC (issuer names beginning CS1031 or CSRA), using its latest Form D or D/A: offering amount, amount sold and investors as reported, sales commissions and their share of the offering, finders' fees, the amount of proceeds estimated for payments to related persons and its share, minimum investment, Rule 506(b) or 506(c), the broker-dealers listed, a property type read from the name, the number of amendments, and a link to the filing's XML.

CSV · 7 rows

The data table in this article, as CSV

The 7-row table from this article as CSV: Cardone REIT I, from the audited Form 1-K, Dec 31, 2023, Dec 31, 2024, Dec 31, 2025. Sources are listed in the article.

CSV · 14 rows

The data table in this article, as CSV

The 14-row table from this article as CSV: Item, FY2024, FY2023. Sources are listed in the article.

CSV · 23 rows

The data table in this article, as CSV

The 23-row table from this article as CSV: Latest Form D, Fund, Offered, Sold…. Sources are listed in the article.

CSV · 7 rows

The data table in this article, as CSV

The 7-row table from this article as CSV: Fee, Rate, Charged on, Paid or accrued to date. Sources are listed in the article.

CSV · 210 rows

CareTrust REIT (CTRE): dividend vs Normalized FFO and FAD by quarter, operator concentration, rent coverage, portfolio mix, investments, equity issuance, debt maturities and the LNT deal

210 sourced rows from CareTrust's 10-K for 2025, the 10-Q for June 30, 2026, the earnings releases and supplements for Q3 2025 through Q2 2026 and the 8-K of October 2, 2026 (LNT). Form and accession number on every row; rows marked our arithmetic are derived.

CSV · 357 rows

Carlyle AlpInvest Private Markets Fund (CAPM): 11 tender offers, results, NAV, flows, fees and portfolio, 2023-2026

Terms and results of all 11 Schedule TO-I offers since January 2024 (dates, shares by class, payments, filing lags), the Carlyle affiliate's redemptions, NAV per class from the annual and half-year reports, net assets, quarterly sales and redemptions from Form N-PORT, fees and expense ratios, portfolio mix, largest holdings, the Barclays credit facility and the Q4 2026 window. One accession number per row.

CSV · 254 rows

Carlyle Credit Solutions: reorganization vote terms and result, pro forma expenses and leverage, governance changes, ownership, monthly NAV and dividends, and 15 tender offers, 2023-2026

Terms of the vote (October 27, 2026, reconvened and approved November 2, 2026) from the joint proxy statement/prospectus and the Form 8-K with the result; the fund versus pro forma expense table and capitalization; governance rights before and after; 5% holders; monthly NAV, dividends declared and private-offering sales in 2026; every quarterly tender offer since December 2022; and 10-Q balance sheet, debt and portfolio figures. One accession number per row.

CSV · 166 rows

The Carlyle Group (CG): earnings, dividend, AUM by segment, perpetual capital, fee rates, performance fees, debt and the CTAC and CGBD funds, Q2 2026

Five quarters of fee related earnings and distributable earnings, the fixed dividend policy and buybacks, AUM and fee-earning AUM by segment, perpetual capital with and without Fortitude, the fee-rate ladder from the 10-Q, evergreen wealth products, performance-fee funds, balance sheet and debt, the 2028 targets, and what the filings of CGBD and CTAC show. Form and accession number on every row.

CSV · 286 rows

Carlyle Private Equity Partners Fund, L.P. (CPEP): monthly unit sales by class, NAV per unit, Transactional vs GAAP NAV, fees, redemption terms and holdings, 2025-2026

Thirteen monthly unit sales (October 2025 to October 2026) by class, twelve month-end Transactional NAVs in total and per unit by class, the GAAP-to-Transactional reconciliations at December 31, 2025, March 31 and June 30, 2026, class performance, fee and redemption terms, the June 30, 2026 schedule of investments and related-party transfers. One accession number per row.

CSV · 149 rows

Carlyle Tactical Private Credit Fund: quarterly repurchases, offer notices, NAV, income, flows and leverage, 2023-2026

Eleven completed quarterly repurchase offers (shares repurchased, price, consideration, share of the fund repurchased, and shares tendered for 2026) from the FY2024 and FY2025 annual reports and the June 2026 semiannual report; eleven Form N-23C-3 offer notices with offer period and Class I NAV; Class I financial highlights for 2023 to the first half of 2026; first-half 2026 income, distributions, flows and net assets; and borrowings, preferred shares and non-accruals. One accession number per row.

CSV · 254 rows

Cascade Private Capital Fund: repurchase offers 2024-2026, monthly fund flows, financials and portfolio

The terms of the October 2026 offer, the six Form N-23C3A notices on EDGAR with NAV and deadline, the amounts repurchased in four reported offers, monthly sales, reinvestment and redemption figures for 30 months from Form N-PORT, the March 2026 balance sheet, the June 30, 2026 portfolio statistics, the fee terms and the Rule 23c-3 limits. One accession number per row.

CSV · 78 rows

Cash balance plan for 2026: the $290,000 section 415(b) limit, the deduction and funding rules, interest-credit safe harbors and PBGC premiums

Rows from IRS Notice 2025-67, 26 U.S.C. 411, 415, 404, 430, 4971 and 4972, Treas. Reg. 1.411(b)(5)-1, ERISA section 4021, the PBGC premium table and a Department of Labor FAQ, each with a literal quote, plus our arithmetic rows and four items marked not verified.

CSV · 649 rows

Cash-on-cash return by state: ACS 2024 rent, value and tax, NAIC 2023 insurance, Freddie Mac PMMS (October 22, 2026) and the 2025 HMDA investor rate premium

Inputs and results behind the state cash-on-cash benchmark: Freddie Mac 30-year rate and 2025 average, HMDA 2025 median investor note rates for seven states, ACS 2024 median rent, home value and real estate taxes, NAIC 2023 dwelling-fire premiums, our derived cap rate, cash-on-cash and break-even rent for 50 states and DC, and the worked examples. One source per row.

CSV · 792 rows

Cash-out refinances on investment property in federal HMDA data, 2025, with Fannie Mae limits and lender-published terms

Originated cash-out refinances on one-to-four-unit investment property in loan-level HMDA data for 2025 against investment purchase loans, investment refinances without cash out and principal-residence cash-outs: counts, dollars, note-rate and CLTV percentiles, product mix, units, lender type, the 15 largest lenders, Kiavi, Lima One, Visio's entity and Velocity, same-lender comparisons, 10 states, loan sizes, a test of the Fannie Mae 75% and 70% limits on loans sold to Fannie Mae and Freddie Mac, applications denied with rates by CLTV band, lender and reason, plus the Fannie Mae Eligibility Matrix and Selling Guide rules and the terms three lenders publish. One source per row.

CSV · 98 rows

Casualty loss deduction for a home in 2026: statute parameters, IRS rules, FEMA's 2026 declarations and worked cases

The operative terms of 26 U.S.C. 165(h) and (i) as amended by Public Laws 119-21 and 119-108, the matching IRS statements, every FEMA major disaster declaration with a 2026 incident date as of October 22, 2026, and worked cases for a $900,000 home (our arithmetic).

CSV · 120 rows

Centerspace (CSR) and Independence Realty Trust (IRT) merger: terms, prices, bidding history, dividends, break fees, calendar, portfolio, debt and tax

120 sourced rows from the September 9, 2026 8-K and merger agreement, the investor presentation, the September 23 amendment 8-K, the October 7 joint proxy statement/prospectus (DEFM14A) and the June 30, 2026 10-Qs of both companies. Form and SEC accession number on every row.

CSV · 187 rows

CFPB section 1071 final rule of May 1, 2026 and the HMDA 2025 loans of investor lenders

What the Federal Register final rule (91 FR 23530) and 12 CFR 1002.104, 1003.2 and 1003.3 say about thresholds, dates, the small business definition and the HMDA exclusion; the CFPB's own coverage estimates; and, for 35 DSCR-type lenders plus Lima One, Easy Street, Anchor, Temple View, CoreVest, Rain City and others, 2025 HMDA business-purpose originations by loan purpose, with the nationwide count of business-purpose loans coded other purpose and our threshold arithmetic. One source per row.

CSV · 49 rows

Domicile and residency tests: Florida, California, New York, Illinois, New Jersey, Massachusetts, Pennsylvania and Tennessee, as of October 23, 2026

49 rows read on October 23, 2026 from the Florida Statutes and Constitution, California R&TC and FTB Publication 1031, New York Tax Law and 20 NYCRR 105.20, 35 ILCS 5/1501, N.J.S.A. 54A:1-2, M.G.L. c. 62, 61 Pa. Code 101.3 and the Tennessee Department of Revenue.

CSV · 82 rows

Charitable deduction 2026: Code rules, 2026 thresholds and worked examples at $500,000, $1,000,000 and $3,000,000 of AGI

Rules from 26 U.S.C. 170, 63 and 68 as amended by Pub. L. 119-21 (sections 70111, 70424, 70425), 2026 bracket thresholds and standard deductions from Rev. Proc. 2025-32, gift-date and limit rules from IRS Publication 526 (2025), and our arithmetic for a $50,000 gift of appreciated shares by a married couple, a $250,000 gift that exceeds the 30% limit, and two bunching examples.

CSV · 184 rows

Charitable gift annuity funded with real estate: 2026 Section 7520 rates, Table S, Table K and Table V factors, the rules, and our arithmetic for a $600,000 rental

Rev. Rul. 2026-13, 2026-17, 2026-19 and 2026-21 rates; IRS Table S (2010CM) and Table K factors; Table V expected-return multiples (26 CFR 1.72-9); rules from 26 U.S.C. 170, 514, 501(m), 664, 1011, 7520 and 26 CFR 1.170A-1, 1.1011-2 and 1.7520-2; and our arithmetic for the deduction, gain, exclusion ratio, rate-month comparison, deduction grid by age and payout, 90 percent test and a mortgage variant.

CSV · 181 rows

Charitable lead annuity trusts: the Code and regulation text, Rev. Proc. 2007-45, the 2026 Section 7520 rates, zero-out annuity arithmetic and IRS counts of charitable lead trusts

Rows from 26 U.S.C. 170, 2055, 2522, 2642, 4941, 4943, 4944, 4946, 4947 and 7520; 26 CFR 1.170A-6, 1.170A-8, 20.2031-7, 25.2522(c)-3, 53.4943-10 and 53.4947-1; Rev. Proc. 2007-45 and 2025-32; Rev. Rul. 2026-17, 2026-19 and 2026-21; our arithmetic for zeroed-out annuities, the 60% line and amounts reaching heirs at 5.4%, 5.6% and 6.2% for 10, 15 and 20 years; and IRS Statistics of Income counts of charitable lead trusts for filing years 2007 and 2012.

CSV · 96 rows

Charitable remainder trusts: Section 664 rules, real estate provisions, Section 7520 rates for 2026, a worked example and IRS counts of CRATs and CRUTs

The operative thresholds of 26 U.S.C. 664, 170, 514 and P.L. 119-21 and of Treas. Reg. 1.664-1 to 1.664-4; Rev. Proc. 2016-42; the July 9, 2026 final rule listing certain CRAT annuity transactions; T.C. Memo. 2023-34; the monthly Section 7520 rates for January to November 2026; the actuarial factors and our arithmetic for a $2,000,000 property placed in a 20-year CRAT or CRUT in October 2026; IRS Statistics of Income counts, assets, real estate holdings, distributions and undistributed gains of CRATs and CRUTs for filing years 2003, 2007 and 2012; and Form 5227 return counts for fiscal year 2024 with IRS projections to 2032.

CSV · 152 rows

Chicago Atlantic BDC (LIEN) and Chicago Atlantic Real Estate Finance (REFI) merger: exchange ratio, pro forma share count, fees, votes, portfolio, dividends and cannabis risk language

152 sourced rows from the June 17, 2026 merger 8-K, the September 23, 2026 N-14 8C/A, both June 30, 2026 10-Qs and the July 13, 2026 REFI 8-K. Form and SEC accession number on every row.

CSV · 14 rows

CIM Real Estate Finance Trust to CIM Group: transaction terms, June 24, 2026

Every quantified term of the June 24, 2026 contribution transaction, the ownership split before and after the earnout, the dividend floor schedule, the listing deadlines and the last NAV, each with its SEC accession number.

CSV · 245 rows

CION Ares Diversified Credit Fund (CADC): quarterly repurchases, offer notices, NAV, leverage and income, 2022-2026

Fourteen completed repurchase offers (January 2023 to April 2026) with shares, price, dollars and percentage repurchased; eleven Form N-23c-3 offer notices with offer window and NAV by class; six balance sheets; credit facilities and every series of mandatory redeemable preferred shares; Class I financial highlights; six-month income and distributions. One accession number per row.

CSV · 134 rows

CION Investment Corp: distributions, NII, NAV, non-accruals, debt and buybacks

134 rows from CION's 10-Qs, 8-K earnings exhibits, September 2026 8-Ks, the July 2026 N-2 and the XBRL NAV series; accession numbers on every row.

CSV · 169 rows

City National Rochdale Strategic Credit Fund and Select Strategies Fund: proxy terms, fees, NAV, repurchase results and holdings, 2025-2026

Proxy terms and fee tables from the two October 2026 proxy statements; NAV per share at fifteen Form N-23C-3 repurchase notices; ten completed repurchase offers from the annual and semiannual reports; and financial statement figures for both interval funds. One accession number per row.

CSV · 175 rows

CityVest Capital: SEC order IA-7021 and the Form D filings of 14 CV Manager access funds, 2018-2026

175 rows from the SEC's October 2, 2026 order (File No. 3-22769) and the 14 Form D notices of access funds managed by CV Manager LLC. Form and accession number or URL on every row.

CSV · 104 rows

Clearlake Private Markets Fund (proposed interval fund): fee table, minimums, repurchase terms, launch incentives and draft history, 2026

Every term of the October 26, 2026 draft prospectus (Form N-2/A, third pre-effective amendment): minimums, fees by share class, the expense waiver and recoupment, the SEC example costs, repurchase mechanics, the 5.0% bonus shares and what the May, July and October drafts left blank.

CSV · 99 rows

Cliffwater Corporate Lending Fund (CCLFX): quarterly repurchases, offer notices, NAV, income and leverage, 2023-2026

Twelve completed quarterly repurchase offers (NAV at pricing, amount repurchased, percentage of shares repurchased) from three annual reports; twelve Form N-23C-3 offer notices with offer period and NAV; financial highlights for fiscal 2024-2026; fiscal 2025-2026 income, distributions, sales and repurchases; and quarter-end net assets and bank borrowings from Form N-PORT. One accession number per row.

CSV · 157 rows

Cliffwater Enhanced Lending Fund (CELFX): quarterly repurchases, offer notices, NAV, distributions, flows, borrowings and top holdings, 2023-2026

Twelve completed quarterly repurchase offers (Class I NAV at pricing, amount repurchased, percentage of shares repurchased) from three annual reports; eleven Form N-23C-3 offer notices with offer period and NAV; Class I financial highlights for fiscal 2023-2026 including return of capital; fiscal 2025-2026 income, distributions, sales and repurchases; monthly sales and redemptions, net assets and bank borrowings from three Form N-PORT reports; the eleven largest holdings at June 30, 2026; and the July 2026 fee table. One accession number per row.

CSV · 55 rows

CNL Healthcare Properties: offering prices, NAV history, distributions per share, tender offers and the 2026 Sonida merger

Offering and reinvestment prices 2011-2015, capital raised, every estimated NAV from 2013 to 2024, cash distributions declared per share by year 2011-2025 and their return-of-capital share, the 2019 special distribution, third-party tender offer prices 2025-2026, and the merger headline and value delivered at closing. One SEC accession per row.

CSV · 163 rows

CNL Strategic Capital: NAV by class, repurchases against the cap, offering flows, distribution coverage, portfolio and credit line, 2025 to 2026

NAV per share for six classes at four dates, net assets and cash, the third and second quarter repurchases against the 2.5% cap, nine-month repurchases by class, offering and reinvestment flows, quarterly distributions against net investment income, fees, portfolio fair value by asset type, valuation inputs, returns, the credit line, the October 2026 sale of a portfolio stake and the October 28, 2026 annual meeting results. Form and SEC accession number on every row.

CSV · 85 rows

CNL Strategic Capital: the liquidity vote, quarterly repurchases against the cap, NAV and returns

The prospectus liquidity language, the January 2026 proxy terms, every step of the special meeting and the final vote count, quarterly repurchases from 2025 to June 2026 measured against the NAV that sets the 2.5% cap, the credit line amendments, offering flows, NAV per class, distribution sources and reported returns, with an accession number for each row.

CSV · 134 rows

CNL Strategic Residential Credit: monthly NAV, payout, first-half income, expense support, borrowing, portfolio, fees, repurchase limits and governance, 2026

Class E and Class FA NAV per share, net assets and shares for each month-end from January to September 2026; the October 30 offering prices and sales loads; the monthly distribution and the 8.0% launch rate; the first-half 2026 income statement lines, expense support and cash flow; the expense support terms; the Goldman Sachs and Valley National Bank facilities; loan quality and concentration at June 30; the fee schedule by class; the repurchase plan limits; and the record-date and annual-meeting facts. Quote, SEC accession and link on every row.

CSV · 138 rows

Coatue Innovative Strategies Fund: tender offers, NAV per share, fees and the October 28, 2026 vote

Terms and results of the three tender offers filed on Schedule TO-I and TO-I/A (cap, net assets, shares and dollars by class, corrected January figures), NAV per share by class from launch to August 31, 2026, fund size and liquidity at June 30, 2026, the fee schedule and incentive fees accrued, the proxy vote mechanics and the SEC orders listed as precedent for fees paid in shares. One accession number per row.

CSV · 247 rows

Cohen & Steers Income Opportunities REIT (CNSREIT): NAV by class, private-placement sales, fees, properties and debt, 2023-2026

Quarter-end NAV per share for Classes I and P since 2023, monthly total NAV and NAV per share by class from September 2025 to September 2026, ten 8-K reports of private-placement sales by class, fee and repurchase terms, 10-Q financials and distribution sources, valuation inputs, the September 2026 distribution, and eleven shopping centers with occupancy and mortgage balances. One SEC accession number per row.

CSV · 93 rows

The data table in this article, as CSV

The 93-row table from this article as CSV: fee table by class, terms, actual first-period expenses, flows, tender offers and largest positions. Sources are listed in the article.

CSV · 73 rows

Colorado Bankers Life Insurance Company in liquidation: timeline, guaranty limits, September 30, 2025 balance sheet, judgments and the November 30, 2026 claims deadline

73 rows from the North Carolina Department of Insurance, the Wake County court orders and the Receiver's quarterly reports: the December 30, 2022 order and case number, the November 30, 2024 effective date, the moratorium, NOLHGA coverage limits, the balance sheet at September 30 and June 30, 2025, the affiliated-investment schedule, the January 30, 2026 judgment and the bar date.

CSV · 178 rows

Nine US commercial mortgage REITs: dividend, earnings, loans, risk ratings, non-accrual, reserves, REO, book value and leverage, Q2 2026 vs Q2 2025

Dividend declared per share, each company's own earnings measure, loan portfolio, loans rated 4 or 5, non-accrual or non-performing loans, CECL allowance, real estate owned, book value per share and leverage for BXMT, STWD, KREF, CMTG, ACRE, TRTX, LADR, FBRT and ABR, from the 10-Qs for June 30, 2026 and June 30, 2025, plus three ACRE 8-K items from September and October 2026. Form and accession number on every row.

CSV · 297 rows

Commercial real estate loan calculator: 2025 HMDA rates, terms and leverage, agency and SBA terms, Treasury yields and worked examples

Median rates, terms, loan-to-value, interest-only and balloon shares of 2025 originated loans on properties of 5 or more units by loan size, lender type, purchaser, units and purpose; Freddie Mac and Fannie Mae multifamily term sheets; SBA 7(a) and 504 FOIA figures; FRED Treasury and SOFR yields; the Federal Reserve July 2026 survey; and the worked examples. One source per row.

CSV · 241 rows

Commercial real estate loan rates in 2026: 987 fixed-rate loans in 29 CMBS trusts, bridge-lender coupons, SBA rates and Treasury bases

Note rates, spreads over the matching Treasury, interest-only share and debt service coverage of 987 fixed-rate commercial mortgages from the ABS-EE asset-data files of 29 CMBS trusts (prospectuses filed January 26 to September 21, 2026), by term, property type, loan size and origination month; each trust's weighted average rate from its prospectus; Blackstone Mortgage Trust and Starwood Property Trust June 30, 2026 loan coupons; SBA 504 and 7(a) rates; FRED Treasury, SOFR and prime yields; the Federal Reserve July 2026 survey. One source per row.

CSV · 81 rows

Community property trusts in Alaska, Florida, Kentucky, South Dakota and Tennessee: state statutes, 26 U.S.C. 1014(b)(6), IRS Publications 551 and 555, private letter rulings and Commissioner v. Harmon, as of October 30, 2026

81 rows: 7 federal law rows, 7 IRS publication rows, 3 court rows, 6 private letter ruling rows, 45 state statute rows for Alaska, Florida, Kentucky, South Dakota and Tennessee, and 13 worked-example rows marked as our arithmetic.

CSV · 25 rows

Compound Real Estate Bonds II, audited FY2026 line items

Balance sheet, income statement and MD&A liquidity figures from the first Form 1-K of Compound Real Estate Bonds II (fiscal year ended June 30, 2026), one row per line item with statement and source.

CSV · 79 rows

Connecticut estate and gift tax: 2026 rules, the $15 million cap, history, and gift-then-die and property-location cases

Rows from Conn. Gen. Stat. chapters 217 (12-391, 12-392) and 228c (12-642, 12-643, 12-647), the Department of Revenue Services estate and gift tax information page and the 2025 and 2026 Form CT-706/709 line instructions, and Rev. Proc. 2025-32; the tax grid and every case are our arithmetic.

CSV · 191 rows

2026 Tax Court conservation easement opinions: claimed vs allowed deductions, judge, tax year, legal ground and penalty by case

Nineteen Tax Court opinions filed January 1 to November 9, 2026 on syndicated conservation easement and historic preservation easement partnerships: filing date, judge, tax year, deduction claimed, deduction allowed, court-found value, legal ground and penalty for each case, plus summary arithmetic.

CSV · 87 rows

Construction-to-permanent loan rules by program: Fannie Mae, Freddie Mac, FHA, VA, USDA, Regulation Z and the PMMS rate, October 2026

Rules read on October 9, 2026 from the Fannie Mae Selling Guide, Freddie Mac Seller/Servicer Guide, HUD Handbook 4000.1, VA Lender's Handbook Chapter 7 and 8, a USDA Rural Development training deck and 12 CFR 1026.17; the Freddie Mac PMMS rate of October 22, 2026; and our interest and low-appraisal arithmetic, recalculated on October 23, 2026. One source per row.

CSV · 147 rows

Contract for deed and land contract law in 15 states, plus the federal Regulation Z rules, as of October 12, 2026

147 rows, one statutory provision per row (plus the federal AFR rates, the Code's minimum-interest rules and a worked test): scope, cure and forfeiture notice periods, equity-protection thresholds, recording deadlines, disclosure and cancellation rights, penalties, for Texas, Minnesota, Ohio, Illinois, Michigan, Iowa, Arizona, Washington, Oregon, Oklahoma, Maryland, North Dakota, Louisiana, California and Florida, plus 12 CFR 1026.2 and 1026.36. Each row cites the section and the official URL it was read from.

CSV · 253 rows

Conventional loan on an investment property: Fannie Mae and Freddie Mac rules, LLPA matrix and 2025 HMDA record

Agency rules for investment property (loan-to-value by units and purpose, underwriting path, credit score, reserves, financed-property limit, rental income, cash-out seasoning), the Fannie Mae loan-level price adjustment grid for purchases and the investment-property line, and 2025 federal HMDA figures for conventional investment-property and owner-occupied loans: counts, rates, loan sizes, loan-to-value, loans bought by Fannie Mae or Freddie Mac, denial rates and reasons, and named lenders. One source per row.

CSV · 250 rows

Cook County property tax appeals 2021-2025: Board of Review and Assessor outcomes by property class and reassessment year, statutory deadlines, levels of assessment and the 2026 Board of Review calendar

250 rows: our aggregation of the Board of Review Appeal Decision History (dataset 7pny-nedm, 2,487,301 parcel appeals for tax years 2021 to 2025) and the Assessor - Appeals dataset (y282-6ig3) by property class, year, reassessment status, triad and representation; the operative deadlines in 35 ILCS 200/16-55, 16-160, 16-180 and 16-185; the levels of assessment in Cook County Code section 74-64; the Board of Review's 2026 township calendar; and the township-to-triad map.

CSV · 114 rows

Cost segregation rules from the IRS audit guide, the Code and IRS guidance, with a $1,000,000 rental worked example

The 13 principal elements of a quality study and six study approaches from IRS Publication 5653 (revised February 6, 2025), ten items from its residential rental property classification matrix, the ATG's warehouse step-up example, recovery periods and methods from 26 U.S.C. 168, the bonus depreciation rules after P.L. 119-21 and IRS Notice 2026-11, the pre-2025 phase-down, MACRS table rates from Publication 946, recapture and passive loss rules (26 U.S.C. 1245, 1250, 1(h), 469; 26 CFR 1.469-1T and 1.469-5T), Form 3115 automatic change rules (Rev. Proc. 2025-23, Rev. Proc. 2015-13), and our illustrative first-year arithmetic for a $1,000,000 rental. One IRS, Cornell, eCFR or Congress URL per row.

CSV · 265 rows

Cottonwood Communities private preferred sales: every Item 3.02 Form 8-K, January 2025 to November 4, 2026, with fees and shares outstanding

Two rows per sales period in each of the 95 Item 3.02 8-Ks (cash raised; commissions plus placement fees), yearly totals by series, and the 10-Q, 10-K, prospectus supplement and 8-K figures used for NAV, preferred terms, distributions and repurchases, each with its SEC accession.

CSV · 438 rows

Cousins Properties (CUZ): dividend vs FFO and FAD by quarter, guidance history, same-property NOI, leasing, occupancy by market, top tenants, lease expirations, debt maturities, buybacks and transactions

438 sourced rows from Cousins' FY2025 10-K, the Q2 2026 10-Q, the earnings releases and supplementals for Q4 2024 to Q2 2026, the 2026 8-Ks and two company press releases. Form and accession number or URL on every row; our arithmetic rows say so.

CSV · 11 rows

Cox Capital Partners: every bid for non-traded fund shares found in SEC filings, 2025-2026

Eleven rows, one per offer or share class: the fund and its CIK, the filing and accession number, the Cox entities making the bid, the price per share, the shares or dollars sought, the value the fund itself published and its date, the discount and who calculated it, the expiration where filed, the board's position and the result where filed.

CSV · 159 rows

CPG Vintage Access Funds I to VII: proxy terms, vote thresholds, fee dates and fund data, 2026

Terms of the October 16, 2026 preliminary proxy (meeting, record date, five-fund condition, fee schedule, cost), units and vote thresholds for each of the seven funds, the March 31, 2026 net assets, NAV, commitments, returns and expense ratios, and the 2022 Fund I vote. Source form and SEC accession on every row.

CSV · 179 rows

Creative Media & Community Trust (CMCT) 2025 to 2026: preferred redemptions in stock, reverse splits, share count, FFO, Oakland default and debt maturities

179 sourced rows from the Q2 2026, Q1 2026 and Q3 2025 10-Qs, the 2025 10-K and 11 Forms 8-K: preferred shares outstanding by series, the March 16, 2026 redemption, every holder redemption 8-K from November 2025 to September 2026, four reverse splits, FFO by quarter, debt due by year and the July 2026 maturity default. Form and accession number on every row.

CSV · 164 rows

Credit shelter, QTIP and disclaimer trusts at a $15 million exemption: Code and regulation text, the 2026 numbers, a basis table on a $4 million rental portfolio, IRS Statistics of Income estate tax returns filed in 2024, state estate tax rules and worked examples

Rows from 26 U.S.C. 1, 661, 1014, 1411, 2001, 2010, 2041, 2044, 2056, 2518, 2631 and 6075; 26 CFR 20.2010-3 and 25.2518-2; Public Law 119-21 section 70106; Rev. Proc. 2025-32 and Rev. Proc. 2022-32; IRS SOI Table 1 for estate tax returns filed in 2024; Revised Code of Washington 83.100.020, 83.100.040 and 83.100.047; the Illinois Attorney General 2022 fact sheet, Maryland Tax-General 7-309 and the New York Tax Department estate tax page; and worked examples (our arithmetic) with the script that produced them.

CSV · 260 rows

Crescent Private Credit Income Corp: eight tender offers, monthly NAV and distributions, balance sheet, fees, holders and the 40-APP/A, 2023-2026

Every Schedule TO-I and TO-I/A since November 2024 (offer size, shares outstanding, shares tendered, price, cash); NAV per share, aggregate NAV and debt to equity for each month-end from December 2023 to August 2026; regular and special distributions; the June 30, 2026 Form 10-Q and 2025 Form 10-K figures; fee and share-class terms; the largest holders; the 2023 multi-class order; the Form 40-APP amendments; and four large non-traded BDCs for comparison. One accession number per row.

CSV · 118 rows

Crestline Lending Solutions: four tender offers, NAV, capital calls, distributions, portfolio, leverage, fees and holders, 2025-2026

Each of the four Schedule TO-I offers since December 2025 (size, expiration, price basis, shares tendered), quarterly NAV and net assets, the three capital calls of 2026, the four declared distributions, second-quarter 2026 income, portfolio mix, non-accruals, credit facility and asset coverage, the fee schedule and the October 2026 fee cut, and the 5% holders. One SEC accession number per row.

CSV · 14 rows

The data table in this article, as CSV

The 14-row table from this article as CSV: Position, Cost, Value at Jun 30, 2026, vs cost…. Sources are listed in the article.

CSV · 189 rows

Crown Castle (CCI): fiber and small cell sale, use of proceeds, dividend and payout, AFFO guidance, debt maturities, carriers, DISH and Sprint churn

189 sourced rows from the FY2025 10-K, the Q2 2026 10-Q, earnings releases from March 2025 to July 2026 and the 8-Ks of March 2025 and May to September 2026 of Crown Castle Inc. Form and accession number on every row; our arithmetic rows say so.

CSV · 108 rows

Crummey withdrawal rights and gifts of illiquid interests: regulation and Code text, Crummey, Hackl and Stinson, an IRS letter ruling, Form 709 instructions and worked 2026 arithmetic

Rows from 26 U.S.C. 2503, 2514 and 2041; 26 CFR 25.2503-3 and 25.2512-1; Rev. Proc. 2025-32; Crummey v. Commissioner, 397 F.2d 82 (9th Cir. 1968); Hackl v. Commissioner, 335 F.3d 664 (7th Cir. 2003); Stinson Estate v. United States, 214 F.3d 846 (7th Cir. 2000); IRS private letter ruling 199912016; the Instructions for Form 709 (2025); and our arithmetic on annual exclusion capacity, the 5 percent lapse amount, a discounted LLC gift and notice dates.

CSV · 162 rows

CubeSmart (CUBE): dividend vs FFO by quarter, same-store results, cash flow, buybacks, debt maturities, Heitman joint venture, state concentration

162 sourced rows from CubeSmart's FY2025 10-K, Q2 2026 10-Q, earnings releases for Q1 2025 to Q2 2026, the June 2026 credit agreement 8-K, the September 2026 investor presentation and the October 6, 2026 release-date notice, plus Extra Space and Public Storage Q2 2026 releases for comparison. Form and accession number on every row.

CSV · 134 rows

CWS Investments: six-month 2026 income, cash flow, balance sheet, bond classes, properties and liquidity

134 figures read from CWS Investments' Form 1-SA of September 29, 2026, its audited Form 1-K for 2025, its February 11, 2026 offering circular and Supplement No. 2, with the accession number of each row.

CSV · 146 rows

Equinix, Digital Realty and American Tower: AFFO per share vs dividend, debt, maturities, development, tenants and equity raising, Q2 2026

146 sourced rows from the FY2025 10-Ks, the Q2 2026 10-Qs, the Q4 2025, Q1 2026 and Q2 2026 earnings releases and the June to October 2026 8-Ks of Equinix, Digital Realty and American Tower: AFFO per share, dividends, debt principal, maturities through 2029, capital expenditure, development pipeline, customer concentration and new equity. Form and accession number on every row.

CSV · 98 rows

Date-of-death appraisal rules for 2026: the valuation standard by asset, Form 8971 and the basis cap, alternate valuation, penalty thresholds and worked examples

Rows read from 26 CFR 20.2031-1, 20.2031-2, 20.2031-3, 20.2031-6 and 1.1014-10, 26 U.S.C. 1014, 2001, 2032, 6035, 6662, 6664 and 6695A, the Instructions for Form 706 (Rev. July 2026) and the Instructions for Form 8971 (Rev. August 2025), plus worked examples labelled as our arithmetic.

CSV · 107 rows

Dawson Private Markets Evergreen Fund: fee table by class, expense examples, offering terms, sponsor and filing history, 2025-2026

The fee table for Class S, Class D and Class I, the prospectus expense examples at $1,000 and $50,000, minimums, repurchase and early-repurchase terms, the sponsor's size, the September 30, 2026 seed balance sheet and twelve EDGAR filings with accession numbers.

CSV · 50 rows

Repairs versus improvements on rental property: the de minimis, small taxpayer and routine maintenance safe harbors, the regulation examples, the cap by building basis and a worked 6-unit year

The $2,500, $5,000 and $10,000 limits with the paragraph of Treas. Reg. 1.263(a)-1(f) and 1.263(a)-3(h), (i) and (n) that sets each, the election statement titles, the regulation's own roof and HVAC examples, the small taxpayer cap for six building bases, and a worked year on a 6-unit building (our arithmetic).

CSV · 127 rows

Deed of real estate into a living trust: federal statute and regulation text, lender rules, property tax and transfer tax rules in 16 jurisdictions

Rows from 12 U.S.C. 1701j-3, 26 U.S.C. 121, 671, 676, 1014, 1031, 2036 and 2038 and 42 U.S.C. 1396p (U.S. Code 2024 edition, GPO); 12 CFR 191.5 and 26 CFR 1.121-1, 1.671-3 and 1.671-4 (eCFR); Fannie Mae Selling Guide B2-2-05 and Servicing Guide D1-4.1-02; one DSCR lender matrix; California, Texas and Florida property tax, creditor and transfer tax provisions; a 16-jurisdiction table of trust statutes, creditor rules and transfer-tax exclusions, with not verified where the official site could not be read; and the 2020 Census ranking of the states.

CSV · 137 rows

Deferred annuity withdrawal tax, 2026: Code rules, 2026 brackets and a $250,000-contract cost table

26 U.S.C. 72(e), 72(q) and 1411 provisions, the 2026 brackets and standard deductions of Rev. Proc. 2025-32, Form 1099-R codes, and our arithmetic for withdrawals of $50,000 and $100,000 at four income levels for joint and single filers.

CSV · 96 rows

Deferred sales trust: the tax law it relies on, the official record and the promoter's claims, as of October 11, 2026

96 rows, each tied to a saved primary document: rules and thresholds in 26 U.S.C. 453, 453A, 1(h), 664, 1031 and 6110 (U.S. Code 2024 edition, GPO), 26 CFR 15a.453-1 and 1.451-2 (eCFR), the 2023 proposed rule on monetized installment sales (88 FR 51756) and its hearing cancellation, the IRS fourth-quarter 2026 interest rate, searches of Tax Court opinions and orders, the Federal Register, regulations.gov, SEC EDGAR full-text search and the USPTO trademark database, the dates and amounts in the Washington case Mariani v. Department of Financial Institutions, a federal summons-enforcement docket, and claims on the Estate Planning Team website.

CSV · 214 rows

The DST market from SEC filings, 2021-2026: offerings by year and sponsor, the IRS ruling, and the failures

214 rows: new DST offerings, stated offering amounts, reported sales, investors, median minimums and Rule 506(b)/506(c) counts by year (2021 to September 30, 2026) from the SEC's Form D data sets; the 15 largest DST sponsors of 2024-2026; seven example filings with accession numbers; the Inspired Healthcare Capital DSTs from their Form Ds and its Chapter 11 first-day declaration; the terms of Rev. Rul. 2004-86; realized DST exits disclosed in a 10-K; and the SEC and FINRA records on DBSI and CapWest.

CSV · 139 rows

Delayed financing on investment property: Fannie Mae and Freddie Mac rules, loan-to-value limits, price adjustments and lender-published cash-out terms

Fannie Mae delayed financing requirements (Selling Guide B2-1.3-03), Freddie Mac Guide 4301.5 cap, the Eligibility Matrix of August 5, 2026, the full cash-out and investment-property price-adjustment grid of September 30, 2026 with our totals, financed-property and reserve rules, Kiavi, Lima One and Visio cash-out terms, and 16 worked maximum-loan examples. One source per row.

CSV · 119 rows

Depreciation recapture on a rental property: the rules, the 2026 rate limits and a worked sale, from the Code and IRS documents

The Internal Revenue Code sections, IRS form instructions and publications that decide how depreciation is taxed when a rental property is sold (sections 1245, 1250, 1(h), 1016, 1014, 1031, 1231, 1411 and 121); the 27.5-year and 39-year mid-month percentages from Publication 946; the 2026 joint-return brackets and 0% and 15% capital gain limits from Rev. Proc. 2025-32; and a worked example, row by row: a rental bought in March 2016 and sold in March 2026, its yearly depreciation, the split of the gain, and the federal tax at four levels of other income.

CSV · 143 rows

Digital Realty (DLR): dividend vs Core FFO, guidance, backlog, lease expirations, customers, development, funding, Blackstone buyout and debt

143 sourced rows from the FY2025 10-K, the Q2 2026 10-Q, the Q4 2025, Q1 2026 and Q2 2026 earnings releases and supplementals, and the June to October 2026 8-Ks of Digital Realty Trust, Inc. Form and accession number on every row; our arithmetic rows say so.

CSV · 92 rows

District of Columbia estate tax for 2026 deaths: the $4,988,400 exclusion, rates, worksheet, filing rules and worked cases

Rows from D.C. Code 47-3701, 47-3702, 47-3703 and 47-3705, the Office of Tax and Revenue 2026 D-76 instructions and computation worksheets and the OTR notice of October 1, 2025; the tax grid and worked cases are our arithmetic.

CSV · 9 rows

The data table in this article, as CSV

The 9-row table from this article as CSV: Dec 31, 2025, Dec 31, 2024, Change. Sources are listed in the article.

CSV · 22 rows

The data table in this article, as CSV

The 22-row table from this article as CSV, including the June 2026 semiannual figures: DF Growth REIT II, LLC, Figure. Sources are listed in the article.

CSV · 142 rows

DLP Access Fund (DLPAX): proposed terms, fee table, five Underlying Funds, repurchase mechanics, adviser size and what changed between the August and October filings

142 rows from the Form N-8A, Form N-2 (August 26, 2026) and Form N-2/A (October 28, 2026) of DLP Access Fund, the EDGAR filing index, the Form ADV of OneAscent Capital, the DLP Housing Fund Form D/A and DLP's Housing and Lending fund fact sheets, with one SEC accession or URL per row.

CSV · 68 rows

Donating real estate directly to a charity in 2026: Code rules, IRS thresholds and our worked sale, gift and bargain-sale arithmetic

Thresholds from 26 U.S.C. 1, 170, 514 and 1411, 26 CFR 1.1011-2, IRS Publication 526 (2025), the Instructions for Form 8283 (Rev. December 2025), Form 8282 and Rev. Proc. 2025-32, plus our arithmetic for a $1,200,000 rental: tax if sold, a bargain sale with a $400,000 mortgage, and how much of the deduction a 30% or 50% limit lets six years of AGI absorb.

CSV · 158 rows

Donor-advised fund gifts of real estate and private shares: Code thresholds, 2026 law changes, sponsor policies and IRS Form 990 data for four national sponsors

Thresholds from 26 U.S.C. 68, 170, 4943, 4966 and 4967 and 26 CFR 1.170A-13, 1.170A-16 and 1.170A-17; the charitable provisions of Pub. L. 119-21 (sections 70111, 70424, 70425, 70426); 2026 bracket thresholds from Rev. Proc. 2025-32; written acceptance policies, minimums and fees of Fidelity Charitable, DAFgiving360, Vanguard Charitable, National Philanthropic Trust, the Bank of America Charitable Gift Fund and a community foundation; Vanguard Charitable's 2026 year-end deadlines; and Schedule D and Schedule M figures parsed from the IRS e-file XML of the four largest national sponsors for fiscal years ended June 30, 2024 and 2025, with our arithmetic.

CSV · 271 rows

Douglas Emmett (DEI): dividend vs FFO and AFFO by quarter, share price at quarter end, occupancy, leasing, lease expirations, tenants, debt maturities, every loan, guidance and events

271 sourced rows from Douglas Emmett's Forms 10-Q for June 30, 2026, Form 10-K for 2025, the earnings packages attached to the Forms 8-K for Q4 2024 to Q2 2026 and the April 2026 Form 8-K. Form and accession number on every row; our arithmetic rows say so.

CSV · 441 rows

Down payments on investment property purchases in federal HMDA data, 2025, with the Fannie Mae and Freddie Mac limits

Nationwide HMDA 2025 first-lien purchase loans on one-to-four-unit investment properties: combined loan-to-value percentiles and bands, shares at exactly 75%, 80% and 85%, median note rate and denial share by CLTV band, by loan route (conventional personal purpose, DSCR-type, business purpose, short-term, FHA, VA), by number of units, for the 15 largest lenders and the 12 largest states; plus the Fannie Mae and Freddie Mac maximum LTV, Fannie Mae price adjustments by LTV and two lenders' published maximums. One source per row.

CSV · 72 rows

Drop and swap and swap and drop under section 1031: statute history, regulations, IRS rulings, court decisions and Form 1065 questions

72 rows, each tied to a saved primary document: the text and amendment history of 26 U.S.C. 1031 and 721 (U.S. Code 2024 edition, GPO), 26 CFR 1.1031(a)-1, 1.1031(a)-3 and 1.761-2 (eCFR), Rev. Proc. 2002-22, Rev. Rul. 2004-86, 99-5, 99-6 and 2004-59 (Internal Revenue Bulletin), the facts, dates, amounts and outcomes of Commissioner v. Court Holding Co., Magneson, Bolker, Maloney and Chase, the New York Division of Tax Appeals determination in Matter of Hadar (June 12, 2025), Form 1065 (2025) Schedule B questions 11 and 12 with their instructions, and the IRS list of Audit Techniques Guides as of September 30, 2026.

CSV · 254 rows

DSCR-type lenders ranked by loans originated in federal HMDA data, 2025, with lender-stated prepayment terms

Nationwide HMDA 2025 DSCR-type loans (conventional, first lien, business purpose, no debt-to-income ratio, 30 years or more): totals, concentration, the 35 largest lenders by loans and dollars with median note rate, denied share, interest-only share and top states, the 8 largest states, how Kiavi and Figure Lending appear, and what five lenders' websites say about prepayment penalties. One source per row.

CSV · 224 rows

Arizona DSCR-type loans and investor-loan lenders in federal HMDA data, 2025, with Arizona interest, licensing, property-tax, rental-tax, short-term-rental and landlord-tenant statutes

Arizona 2025 originated investor-property loans in loan-level HMDA data: the funnel from 183,878 loans to 2,868 DSCR-type loans (conventional, first lien, 1-4 units, business purpose, no debt-to-income ratio, 30 years or more), note-rate percentiles, the ranking of all 121 lenders with share, median rate, median loan, broker and interest-only shares, the 25 largest conventional investor-loan lenders, counties, plus the Arizona statutes read on October 28, 2026. One source per row.

CSV · 399 rows

California DSCR-type loans in federal HMDA data, 2024-2025

California DSCR-type loans (business-purpose, investment-property, first-lien, no-DTI, 30-year-plus) in loan-level HMDA data for 2024 and 2025: counts, dollars, note-rate percentiles, loan size, LTV, purpose, channel, top 10 lenders, lenders investors search for, top 10 counties, extra cuts, monthly-payment arithmetic and California statute figures. One source per row.

CSV · 739 rows

Colorado DSCR-type loans in federal HMDA data, 2024-2025, with Colorado property-tax, short-term-rental and landlord-tenant rules

Colorado DSCR-type loans (business-purpose, investment-property, first-lien, no-DTI, 30-year-plus) in loan-level HMDA data for 2024 and 2025: counts, dollars, note-rate percentiles, loan size, LTV, purpose, channel, lenders, counties, plus the 2025 and 2026 residential assessment rates, a Denver property-tax worked example, short-term-rental permit rules and landlord-tenant statutes. One source per row.

CSV · 232 rows

Connecticut DSCR-type loans and investor-loan lenders in federal HMDA data, 2025, with the Connecticut statutes on interest, licensing and fair rent

Connecticut 2025 investor-property loans in loan-level HMDA data: the funnel to 2,493 DSCR-type loans (conventional, first lien, 1-4 units, business purpose, no debt-to-income ratio, 30 years or more), note-rate percentiles, the lender ranking, rates by lender, building size, planning regions and metros, banks, denials, payments, and the Connecticut statutes read on October 30, 2026. One source per row.

CSV · 348 rows

DSCR-type applications denied in federal HMDA data, 2025: denial rate and first reason by state, lender, loan purpose, loan-to-value ratio and channel, with the Regulation B and Regulation C rules

Nationwide 2025 HMDA decisions (originated or denied) on DSCR-type applications (conventional, first lien, 1-4 unit investment property, business purpose, no debt-to-income ratio reported, 30 years or more): totals, the reasons lenders gave, the lenders and states with the most denials, loan features, and the Regulation B and C passages and lender-published minimums read on October 28, 2026. One source per row.

CSV · 387 rows

Florida DSCR-type loans in federal HMDA data, 2024-2025

Florida DSCR-type loans (business-purpose, investment-property, first-lien, no-DTI, 30-year-plus) in loan-level HMDA data for 2024 and 2025: counts, dollars, note-rate percentiles, loan size, LTV, purpose, channel, top 10 lenders, lenders investors search for, top 10 counties, and monthly-payment arithmetic. One source per row.

CSV · 399 rows

Georgia DSCR-type loans in federal HMDA data, 2024-2025

Georgia DSCR-type loans (business-purpose, investment-property, first-lien, no-DTI, 30-year-plus) in loan-level HMDA data for 2024 and 2025: counts, dollars, note-rate percentiles, loan size, LTV, purpose, channel, top 10 lenders, lenders investors search for, top 10 counties, extra cuts, monthly-payment arithmetic and Georgia statute figures. One source per row.

CSV · 651 rows

Illinois DSCR-type loans in federal HMDA data, 2024-2025, with Cook County tax, licensing and eviction figures

Illinois DSCR-type loans (business-purpose, investment-property, first-lien, no-DTI, 30-year-plus) in loan-level HMDA data for 2024 and 2025: counts, dollars, note-rate percentiles, regions, counties, lenders, Cook County detail, a five-state comparison, Cook County Clerk tax rates, the 2025 equalization factor, payment and tax arithmetic, IDFPR licensing figures and Illinois court notice periods. One source per row.

CSV · 100 rows

DSCR loans in an LLC: lender terms, due-on-sale rules, state LLC fees and 2025 HMDA business-purpose investor loans

Seven lenders' published entity and guarantor terms, the federal and Fannie Mae due-on-sale text, LLC formation and annual fees in eight of the ten biggest investor states, and 2025 HMDA counts and median note rates for business-purpose versus other investment-property loans by state and lender. One source per row.

CSV · 695 rows

Maryland DSCR-type loans in federal HMDA data, 2024-2025, with county property-tax, recordation and transfer-tax, Baltimore licensing and landlord-tenant figures

Maryland DSCR-type loans (business-purpose, investment-property, first-lien, no-DTI, 30-year-plus) in loan-level HMDA data for 2024 and 2025: counts, dollars, note-rate percentiles, loan size, LTV, purpose, channel, lenders, counties, plus the FY2026 county property-tax rates, rent-needed arithmetic by county, recordation and transfer taxes on a purchase and a cash-out refinance, Baltimore City registration and licensing text and the 2024 security-deposit and notice rules. One source per row.

CSV · 491 rows

Michigan DSCR-type loans in federal HMDA data, 2024-2025

Michigan DSCR-type loans (business-purpose, investment-property, first-lien, no-DTI, 30-year-plus) in loan-level HMDA data for 2024 and 2025: counts, dollars, note-rate percentiles, loan size, LTV, purpose, channel, top 10 lenders, named lenders, top 10 counties, metro areas, small-loan cuts, payment arithmetic, Michigan statute and Detroit ordinance facts, and what lender websites say. One source per row.

CSV · 450 rows

DSCR-type loans by loan size in federal HMDA data, 2025

Loan-size bands, rate by size, lender, state and county cuts of 154,293 DSCR-type loans in the 2025 federal HMDA file, a within-lender rate comparison, and the minimums two lenders state on their own sites. One source per row.

CSV · 204 rows

Missouri DSCR-type loans and investor-loan lenders in federal HMDA data, 2025, with Missouri interest, licensing, property-tax, landlord and foreclosure statutes

Missouri 2025 originated investor-property loans in loan-level HMDA data: the funnel from 146,780 loans to 3,372 DSCR-type loans (conventional, first lien, 1-4 units, business purpose, no debt-to-income ratio, 30 years or more), note-rate percentiles, the ranking of all 88 lenders with share, median rate, median loan, broker and interest-only shares, the 25 largest conventional investor-loan lenders, the three metro areas and the counties, plus the Missouri statutes read on October 28, 2026. One source per row.

CSV · 327 rows

New Jersey DSCR-type loans and investor-loan lenders in federal HMDA data, 2025, with the New Jersey usury provisions

New Jersey 2025 investor-property loans in loan-level HMDA data: the funnel to 7,540 DSCR-type loans (conventional, first lien, 1-4 units, business purpose, no debt-to-income ratio, 30 years or more), note-rate percentiles, the lender ranking, platform lenders, counties and regions, building-size and loan-size segments, natural-person versus entity loans, denials, and the usury provisions read on October 29, 2026. One source per row.

CSV · 321 rows

New York DSCR-type loans and investor-loan lenders in federal HMDA data, 2025, with New York statutes

New York 2025 investor-property loans in loan-level HMDA data: the funnel to 9,885 DSCR-type loans (conventional, first lien, 1-4 units, business purpose, no debt-to-income ratio, 30 years or more), note-rate percentiles, the lender ranking, platform lenders, counties and regions, property-size and loan-size segments, denials, and the New York Tax Law and General Obligations Law provisions read on October 28, 2026. One source per row.

CSV · 436 rows

North Carolina DSCR-type loans in federal HMDA data, 2024-2025

North Carolina DSCR-type loans (business-purpose, investment-property, first-lien, no-DTI, 30-year-plus) in loan-level HMDA data for 2024 and 2025: counts, dollars, note-rate percentiles, loan size, LTV, purpose, channel, top lenders, named lenders, counties and metro areas, payment arithmetic, North Carolina statute facts and lender-website facts.

CSV · 402 rows

Ohio DSCR-type loans in federal HMDA data, 2024-2025

Ohio DSCR-type loans (business-purpose, investment-property, first-lien, no-DTI, 30-year-plus) in loan-level HMDA data for 2024 and 2025: counts, dollars, note-rate percentiles, loan size, LTV, purpose, channel, top 10 lenders, lenders investors search for, top 10 counties, extra cuts, monthly-payment arithmetic and Ohio statute figures. One source per row.

CSV · 603 rows

Pennsylvania DSCR-type loans in federal HMDA data, 2024-2025

Pennsylvania DSCR-type loans (business-purpose, investment-property, first-lien, no-DTI, 30-year-plus) in loan-level HMDA data for 2024 and 2025: statewide measures, seven regions, counties, lenders by area, census-tract income, the Velocity effect, an Ohio comparison, payment arithmetic and the Pennsylvania and Philadelphia rule figures. One source per row.

CSV · 60 rows

The data table in this article, as CSV

60 rows: Freddie Mac PMMS weekly readings through October 22, 2026, Treasury yields, the Fed target, federal HMDA 2024-2025 medians for DSCR-type and conventional investor loans, Velocity Financial and Angel Oak SEC-filed coupons and securitization spreads, plus four early-2026 presale readings marked as not re-checked. Columns: Source / Issuer, Metric, Value, Filing Date / Cite.

CSV · 9 rows

DSCR loan requirements by lender, as published (September 26, 2026)

Nine DSCR programs from seven lenders: minimum DSCR, minimum FICO, maximum LTV by purpose, minimum and maximum loan, and other stated terms, each with the lender page it was read from and the date.

CSV · 480 rows

South Carolina DSCR-type loans and investor-loan lenders in federal HMDA data, 2025, with second-home mix and the South Carolina assessment-ratio and prepayment provisions

South Carolina 2025 investor-property loans in loan-level HMDA data: the funnel to 2,602 DSCR-type loans (conventional, first lien, 1-4 units, business purpose, no debt-to-income ratio, 30 years or more), note-rate percentiles, the lender ranking, platform lenders, counties and seven regions, the occupancy mix (principal residence, second home, investment) by region, the Charleston County lender effect, borrower type, denials, and the South Carolina Code provisions read on October 30, 2026. One source per row.

CSV · 621 rows

Tennessee investor-property loans in federal HMDA data, 2025: lenders ranked by loans, DSCR-type subset, rates, counties, banks and Tennessee rules

Tennessee originated loans on 1-4 unit investment properties in the 2025 HMDA loan-level file: the funnel from all investor loans to DSCR-type loans, the top 25 lenders on each list with loans, dollars, median note rate and broker share, 22 lenders with 50 or more DSCR-type loans, banks, counties, metro areas, loan size, LTV and payments, plus Tennessee licensing, rate-ceiling, tax and short-term-rental sources. One source per row.

CSV · 944 rows

Texas DSCR-type loans in federal HMDA data, 2024-2025, with a Texas-Florida-Ohio-California-Georgia comparison

Texas DSCR-type loans (business-purpose, investment-property, first-lien, no-DTI, 30-year-plus) in loan-level HMDA data for 2024 and 2025: counts, dollars, note-rate percentiles, loan size, LTV, purpose, channel, lenders, top 20 counties, Texas-versus-Florida lender counts, cash-out loans by loan-to-value, the five-state comparison and monthly-payment arithmetic. One source per row.

CSV · 318 rows

Virginia DSCR-type loans and investor-loan lenders in federal HMDA data, 2025, with Virginia statutes and local real estate tax rates

Virginia 2025 originated investor-property loans in loan-level HMDA data: the funnel from 203,054 loans to 3,083 DSCR-type loans (conventional, first lien, 1-4 units, business purpose, no debt-to-income ratio, 30 years or more), note-rate percentiles, the lender ranking, platform lenders, localities and regions, plus the Code of Virginia sections and the Department of Taxation real estate tax rates read on October 28, 2026. One source per row.

CSV · 18 rows

The data table in this article, as CSV

The 16-row table from this article as CSV: Dimension, DSCR Loan, Conventional Mortgage, including federal HMDA 2024-2025 median note rates and the Freddie Mac benchmark of October 1, 2026. Sources are listed in the article.

CSV · 256 rows

Washington investor-property loans in federal HMDA data, 2025: DSCR-type lenders ranked, rates, counties, banks, and the Washington rent-increase and usury statutes

Washington originated loans on 1-4 unit investment properties in the 2025 HMDA loan-level file: the funnel from all investor loans to 1,799 DSCR-type loans, all 110 lenders with loans, median note rate, median loan and broker share, the top 25 investor lenders, rates by loan-to-value, size, purpose and channel, banks, 39 counties, Yakima Federal and East West Bank detail, plus the Revised Code of Washington sections and Department of Commerce figures on rent increases and usury. One source per row.

CSV · 86 rows

Minimum DSCR by program: Fannie Mae, Freddie Mac, HUD, SBA, banks and rental lenders (October 20, 2026)

Each program's minimum debt service coverage ratio with the document, section and date it was read from, how each program computes the ratio, and our worked-example arithmetic.

CSV · 90 rows

90 DST Form D filings of 2026, with what each one discloses it charges

90 Delaware Statutory Trusts that filed a Form D or D/A with the SEC in 2026, found by EDGAR full-text search, with a readable Item 12 figure (the SEC's Form D data sets list 178 DST real-estate issuers with a 2026 filing through September 22), one row per issuer at its most recent filing: total offering, amount sold, investors, minimum investment, Item 12 sales commissions in dollars and as a percentage of the offering, Item 16 gross proceeds to related persons, and the SEC accession number of each. Built by CrowdfundedWealth from EDGAR full-text search on September 22, 2026.

CSV · 8 rows

The data table in this article, as CSV

The 8-row table from this article as CSV: DST, Filed, Offering (fully sold), Sales commissions…. Sources are listed in the article.

CSV · 18 rows

Non-traded REIT DST programs and Q2 2026 repurchase outcomes

Fourteen non-traded REITs with DST programs or 721 units: program size as stated, option terms, Q2 2026 repurchase outcome and the filing sentence each row rests on, plus three rows for filings after June 30, 2026 (Cantor OP units issued for DSTs, Starwood's Apollo joint venture, ExchangeRight's new DST-acquisition units).

CSV · 237 rows

Dynamic Alternatives Fund: the Nov 24, 2026 tender offer, seven completed offers, payment timing, NAV, fees and holdings, 2024-2026

Terms of the October 19, 2026 Schedule TO-I (dates, 5% size, 95% first payment); dates, sizes, amounts tendered, NAV and payment dates of seven completed tender offers from the Schedule TO-I/A final amendments; fund size, flows and returns from the March 31, 2026 semi-annual report; fee table; the March 31, 2026 schedule of investments with redemption frequency and unfunded commitments; two comparison funds. One accession number per row.

CSV · 111 rows

Dynasty trusts and the 2026 GST exemption: exemption by year since 1999, Code rules, Form 709 and 706 mechanics, five state perpetuity statutes, 2026 trust income tax figures and worked examples

Rows from 26 U.S.C. 1, 1014, 1015, 1411, 2001, 2010, 2612, 2631, 2632, 2641, 2642 and 2652; Rev. Proc. 2025-32; the Instructions for Form 709 (2025) and Form 706 (Rev. July 2026); Delaware, South Dakota, Alaska, Wyoming and Florida statutes on the rule against perpetuities; and worked examples marked as our arithmetic.

CSV · 254 rows

Dynex Capital (DX): dividend, earnings available for distribution, book value, shares, equity raised, repo, leverage, deferred tax hedge gains and tax character of dividends by quarter, Q4 2023 to Q2 2026

Eleven quarters of book value, shares outstanding, dividends declared per share and in dollars, GAAP and EAD per share and in dollars, total economic return, leverage, equity raised and repurchase agreements, plus the June 30, 2026 portfolio, repo maturities, hedges, interest rate sensitivity, deferred tax hedge gains, the tax character of 2022 to 2025 dividends, the buyback program, the Series C and Series D preferred and filing dates. Form and accession number or URL on every row.

CSV · 64 rows

E-Estate Group: Texas emergency order ENF-26-CDO-1896 and SEC Form D figures, 2026

64 rows: the promised payouts, commission rates, sales-network figures and findings in the Texas State Securities Board order of June 1, 2026, side by side with the Form D and Form D/A that E Estate Group Inc. filed with the SEC on April 17 and June 12, 2026. Source and accession or URL on every row.

CSV · 320 rows

Eagle Point Credit Company (ECC): distributions, NII, return of capital, NAV, CLO equity marks, leverage, ATM issuance and fees, 2015 to 2026

320 rows from ECC's N-CSR and N-CSRS reports, N-30B-2 quarterly statements, 8-Ks, press releases, Section 19(a) notices and Form 8937: ten years of NAV, NII and distributions, final 1099-DIV return of capital by year, the 2025 monthly notices, seven quarters of CLO equity cost and fair value, the 191 and 167 CLO equity lines grouped by yield status, the financing stack, ATM sales and fees. Form and accession number or URL on every row.

CSV · 282 rows

Eagle Point Institutional Income Fund: 17 tender offers, price against NAV, financial highlights, preferred shares, share flows

The August 2026 offer terms, all 17 quarterly offers since August 2022 with dates, month-end NAV, shares tendered, price paid and amount, the three places where filings disagree on share counts, five periods of financial highlights, the June 30, 2026 balance sheet and preferred share terms, share sales against repurchases and the performance table, with the SEC accession number on every row.

CSV · 130 rows

Eagle Point Trinity Senior Secured Lending Company: three tender offers, NAV, share sales, ownership, leverage, portfolio, income and fees, 2025-2026

Each of the three Schedule TO-I offers of 2026 (dates, shares outstanding, NAV, offer size, shares tendered), month-end NAV from January to August 2026, the five reported share sales, the holders of record and the two seed holders' shares, the June 30, 2026 balance sheet, leverage, portfolio mix, income, and the fee schedule. One SEC accession number per row.

CSV · 158 rows

Easy Street Capital vs Kiavi: 2025 HMDA recount, lender-page terms and Regulation C coverage rules

Our recount of the 2025 Home Mortgage Disclosure Act files of Easy Street Capital LLC and Kiavi Funding, Inc. (originated loans, rates, terms, purpose codes, states), the 2024 comparison, each lender's own 2025 volume claim, the fix-and-flip and new-construction terms on their websites read November 2, 2026, and the Regulation C rules that decide which loans reach the file.

CSV · 82 rows

EIN rules for trusts and estates, 2026: who needs a number, Form SS-4 lines, grantor trust methods, Form 56 and a worked rental estate

Rows from the Instructions for Form SS-4 (Rev. December 2025), Form SS-4, the Instructions for Form 56 (Rev. June 2026), the Instructions for Form 1041 (2025), IRS Publication 559 (2025), 26 CFR 301.6109-1, 1.671-4, 1.6012-3 and 301.6903-1, and a worked example marked as our arithmetic.

CSV · 347 rows

Ellington Financial (EFC): dividend, adjusted distributable earnings, book value, shares, debt, credit and portfolio by quarter, Q4 2023 to Q2 2026, plus monthly estimated book value and monthly dividends

Eleven quarters of GAAP and adjusted distributable earnings per share, dividends, book value, share count, leverage and cash; 19 monthly estimated book values; 22 monthly dividend declarations; share issuance and buybacks; debt, repo ladder and notes; portfolio mix; commercial non-accruals and residential delinquency by quarter; Longbridge; tax character; fees. Form and accession number on every row.

CSV · 232 rows

Emery Partners Income Credit Strategies Fund: eight tender offers, timing, financials, private funds, loans, fees and governance, 2023-2026

Each of the seven completed tender offers since April 2023 (amount offered, amount tendered, price date, cash date, filing lag), the terms of the October 20, 2026 offer, June 30, 2026 financials, every private fund and loan held with fair value and redemption terms, liquidity buckets, fees and governance. One SEC accession number per row.

CSV · 353 rows

Empire State Realty Trust (ESRT): dividend vs Core FFO and Core FAD by quarter, Observatory revenue, NOI and visitors, 2026 guidance, occupancy and leasing, lease expirations, largest tenants, debt maturities and covenants, buybacks, Schedule 13D and the Q3 calendar

353 sourced rows from ESRT's FY2025 10-K, the Q2 2026 10-Q, earnings releases and supplementals for Q4 2024 to Q2 2026, a Schedule 13D, the EDGAR filing list and a company date announcement. Form and accession number on every row; our arithmetic rows say so.

CSV · 86 rows

Energea Portfolio 4 USA and Portfolio 5 LATAM: ChargedEV and Klima loan terms, borrower figures and fund balance sheets from SEC filings

86 rows from the Forms 1-U of October 28, 2026 (credit memos for ChargedEV Holdings LLC and Klima Invest S.A.S.), the Forms 253G2 of October 28, the Forms 1-SA for the six months to June 30, 2026 and the Form 1-U of November 3, 2026, each with its SEC accession.

CSV · 74 rows

Sections 45L, 179D and 25D after Public Law 119-21: cutoff dates, 2026 amounts, IRS Form 8908 and 7205 rules, 2023 IRS Statistics of Income residential clean energy credit data and worked examples

Rows from the IRS FAQ FS-2025-05, 26 U.S.C. 45L, 179D and 25D, Public Law 119-21 sections 70506, 70507, 70508 and 70513, the Instructions for Forms 8908 and 7205 (12/2025), the IRS pages for 179D, 45L and 25D, Rev. Proc. 2025-32 section 4.25, Notice 2006-52 and IRS Statistics of Income Publication 4801 (Form 5695, tax year 2023), with averages and examples computed by CrowdfundedWealth.

CSV · 123 rows

EPCRS Rev. Proc. 2026-34: what a 401(k) plan can self-correct, correction methods, clocks, exclusions and VCP fees, as of November 2, 2026

The program rules, the SCP clocks, the examination cut-off, the failures that cannot be self-corrected, the safe harbor correction methods with their QNEC rates, the VCP fee bands from Rev. Proc. 2026-4 and worked examples, each read from Rev. Proc. 2026-34 (133 pages) or Rev. Proc. 2026-4, with the section and PDF page and our arithmetic labelled.

CSV · 548 rows

EPR Properties (EPR): dividend vs FFO, FFOAA and AFFO by quarter, dividend history 2018 to 2026, guidance, Topgolf/AMC/Regal concentration, top ten customers, portfolio mix, lease expirations, investment vs dispositions, debt, preferred shares and forward equity

548 sourced rows from EPR's FY2020 to FY2025 10-Ks, the Q2 2026 10-Q, the earnings releases and supplementals for Q3 2025 to Q2 2026, the July 2026 credit-agreement 8-K and the company's October 2026 calendar notice. Form and accession number on every row; our arithmetic rows say so.

CSV · 295 rows

EQT Exeter Real Estate Income Trust: monthly NAV by class, fees, properties, debt, sponsor terms and peer comparison, 2024-2026

Monthly NAV per share by class and total NAV from September 30, 2024 to September 30, 2026 (25 months), Class E unit NAV, valuation inputs, fees and the 98% repurchase price, the 10-Q reconciliation of NAV to GAAP, properties, debt and ground lease, adviser advances, private Class A-II sales, repurchases, and nine peers' repurchase prices and eight peers' industrial discount and exit rates. One SEC accession number per row.

CSV · 250 rows

EQT Infrastructure Company LLC (EQIC): monthly NAV by class, subscriptions, fees, valuation inputs, cash, holdings and EQT affiliate purchases, 2026

Transactional NAV per share by class for eight month-ends (February to September 2026), fund totals, the NAV bridge from cost to fair value to cash, valuation inputs, eight monthly subscription totals, repurchase and fee terms, the expense-recoupment schedule, returns, holdings and purchases from EQT affiliates. One accession number per row.

CSV · 244 rows

EQT Private Equity Company LLC (EQPE): monthly NAV by class, subscriptions, repurchases, fees, valuation inputs, holdings and EQT affiliate transactions, 2025-2026

Transactional NAV per share by class for 15 month-ends (July 2025 to September 2026), the 13-class snapshot at September 30, 2026, fund totals, 15 monthly subscription totals, both repurchases, fee terms, the expense-recoupment schedule, valuation inputs, named holdings and purchases from EQT affiliates. One accession number per row.

CSV · 339 rows

Equinix (EQIX): dividend vs AFFO, FFO and GAAP earnings by quarter, guidance path, Q2 xScale fees, joint ventures, cabinets and MRR per cabinet, debt ladder, August 2026 notes, cash flow and share count

339 sourced rows from Equinix's FY2024 and FY2025 10-Ks, the Q1 and Q2 2026 10-Qs, the earnings releases for Q2 2025 to Q2 2026, the July 27 and August 6, 2026 8-Ks and the company's Q3 date announcement. Form and accession number on every row; our arithmetic rows say so.

CSV · 352 rows

Equity Residential (EQR, now Vivmark Residential, VMRK): dividend vs Normalized FFO and FFO by quarter, same store results, lease pricing, markets, debt, maturities, buybacks, litigation, merger terms and AvalonBay comparison

352 sourced rows from Equity Residential's Q2 2026 10-Q, six earnings releases (Q1 2025 to Q2 2026), the May to September 2026 merger 8-Ks, the pro forma financial statements, the August 17 debt 8-K and AvalonBay's Q2 2026 release. Form and accession number on every row; our arithmetic rows say so.

CSV · 358 rows

Essex Property Trust (ESS): dividend vs FFO and Core FFO by quarter, annual dividend 1995-2026, cash flow, buybacks, leverage, debt maturities, West Coast markets, leasing, guidance and 2026 legal settlements

358 sourced rows from Essex's 10-K for 2025 and older 10-Ks, the Q3 2025, Q1 2026 and Q2 2026 10-Qs, the earnings releases and supplements for Q4 2024 to Q2 2026 and the September 2026 term loan 8-K. Form and accession number on every row; our own ratios say so.

CSV · 88 rows

Estate administration expenses: section 642(g), 642(h), 663(b) and 67(e) rules, the 2026 figures and three worked cases

Rows read from 26 U.S.C. 67, 172, 642, 663, 1211 and 2001, Treasury regulations 1.642(g)-1 and -2, 1.642(h)-1 to -3, 1.663(b)-2, 1.67-4, 1.641(b)-3 and 20.2053-3, Rev. Proc. 2025-32, Publications 544 and 559, the Instructions for Forms 1041, 1041 Schedule D and 706, plus three worked cases labelled as our arithmetic.

CSV · 71 rows

Estate and gift tax figures for 2027 from Rev. Proc. 2026-35 next to 2026 (Rev. Proc. 2025-32), the Code text behind them and worked timing examples

Rows from Rev. Proc. 2026-35 (sections 3.43, 3.44, 3.45, 3.46, 3.51, 3.56 and 4), IR-2026-133, Rev. Proc. 2025-32, 26 U.S.C. 2001, 2010, 2032A, 2503, 2505, 2513, 2523, 2631, 6166 and 6601, and 26 CFR 20.2010-1; worked examples are marked as our arithmetic.

CSV · 75 rows

Estate of Fields v. Commissioner (Fifth Circuit No. 25-60403): case dates, the May 20 to June 23, 2016 timeline, partnership and estate tax figures, the court's holdings, the statutes and the 2026 exclusion

Rows read from the Fifth Circuit's revised opinion in No. 25-60403 (appeal from Tax Court docket 1285-20), 26 U.S.C. 1014, 2036, 2043, 6662 and 6664, and Rev. Proc. 2025-32. Day counts, differences and the 2026 illustration computed by CrowdfundedWealth are marked as our arithmetic.

CSV · 82 rows

Estate tax closing letter (IRS Letter 627): the $76 fee rule, fee history since 2021, the 2023 and 2025 IRS cost models, how to request and when, and the transcript alternative

Rows read from Federal Register documents 2026-19666, 2026-10963, 2025-08928 and 2025-21649, the IRS closing letter FAQ, the IRS transcripts page, the Instructions for Form 706 (Rev. July 2026) and the IRS Data Book 2025, plus comparisons and a worked timeline labelled as our arithmetic.

CSV · 239 rows

Estate tax exemption 2026: federal law, IRS Statistics of Income estate tax returns filed 2015-2024, returns by size and by state, state estate and inheritance tax thresholds and rates as of October 12, 2026, and worked examples

Rows from 26 U.S.C. 2001, 2010, 2058, 2631 (U.S. Code 2024 edition), Public Law 119-21 section 70106, Rev. Proc. 2025-32, Rev. Proc. 2022-32, 26 CFR 20.2010-1, 20.2010-2, 20.2031-1, 20.2031-3 and the IRS estate tax page; IRS SOI Table 1 for estate tax returns filed in 2015 through 2024 and Table 2 (by state of residence) for 2024; state estate and inheritance tax thresholds and top rates for 17 states and DC from statutes and revenue departments; and worked examples marked as our arithmetic.

CSV · 113 rows

Section 6166 estate tax installments 2026: the tests, the 2% portion, the 2032A cap, Rev. Rul. 2006-34 holdings, Form 706 election items and a worked 14-year schedule

Rows read from 26 U.S.C. 2001, 2010, 2032A, 6166, 6324A and 6601, 26 CFR 20.6166-1, 20.6166A-2 and 20.2032A-3, Rev. Rul. 2006-34, Rev. Proc. 2025-32, the Instructions for Form 706 (Rev. July 2026), Form 706 (Rev. August 2025) and IRS IR-2026-98, plus worked examples labelled as our arithmetic.

CSV · 292 rows

Federal estate tax returns filed in 2024: bequests by type of beneficiary, net worth and net estate tax by decedent occupation and gender, assets in the estate, size class, ten states, charitable bequests, with 2023 comparisons

Rows read from IRS Statistics of Income estate tax tables 1 to 5 for filing years 2024 and 2023 (released July 30, 2026): bequests reported on Form 706 Part 4 by beneficiary type, returns, net worth and net estate tax for 22 occupation groups and for male and female decedents, asset classes, size of gross estate, selected states and charitable bequests, plus the 2023 and 2026 exclusion figures.

CSV · 102 rows

Estimated tax payments for REIT, BDC and K-1 income: the 2026 installment rules, IRS forms and what three vehicles' 10-Ks say

Rows from 26 U.S.C. 6654, 301, 852, 857, 1411, 199A and 6072, Form 1040-ES (2026), Publication 505 (2026), the Instructions for Form 2210 (2025), Form 4868 (2025) and the IRS fourth-quarter 2026 interest rate release, plus the tax statements in the FY2025 10-Ks of BREIT, Blackstone Private Credit Fund, KKR Infrastructure Conglomerate and Apollo Infrastructure Company, the K-INFRA net asset value reconciliation, and our arithmetic rows.

CSV · 315 rows

Evergreen funds compared: latest repurchase results, requests, NAV and size for 26 private equity, infrastructure, real estate and credit funds, 2025-2026

Latest completed repurchase or tender window for 26 evergreen funds from their Schedule TO-I/A results, Form 10-Q repurchase tables, annual reports (N-CSR) and NAV filings: shares or dollars requested, amount accepted, share of requests paid, offer limits, NAV per share, net assets, six-month growth, fiscal-year flows, early repurchase fees, and the five-offer Partners Group series. One accession number per row.

CSV · 275 rows

Apollo, EQT, KKR and Blackstone evergreen infrastructure funds: size, fees, repurchases, NAV, payout, leverage, holdings and tax, 2025-2026

Net assets, Transactional NAV, share-class fees, repurchase limits and results, income and distributions, debt and cash, largest holdings and tax treatment for four SEC-registered infrastructure funds, read from their 10-Ks, June 2026 10-Qs and August 2026 NAV 8-Ks, plus our arithmetic rows. Updated October 22, 2026 with Apollo's revolver amendments, July to September share sales and second-quarter repurchases by series. One accession number per sourced row.

CSV · 125 rows

Excess business loss limit under section 461(l): thresholds 2019-2026, Form 461 rules, four worked cases and NOL carryover ledgers

The statute and its 2025 amendments, the IRS threshold for each year from seven revenue procedures, the Form 461 and Form 172 instruction excerpts, the 2025 versus 2026 comparison at several loss sizes, four line-by-line Form 461 cases and three NOL carryover ledgers (our arithmetic).

CSV · 104 rows

Excess IRA contributions: the 6% tax, the 2025 and 2026 removal dates, the Roth income ranges and the net income formula with worked examples (our arithmetic)

Section 4973 and 408(d)(4), 408(d)(5), 408A(d)(6) and 6501(l)(4); 26 CFR 1.408-11, 1.408A-5 and 301.9100-2; Publications 590-A and 590-B; the 2025 Form 5329 and instructions; Notice 2025-67; and four worked net income examples (our arithmetic).

CSV · 140 rows

Exchange funds: the tax-code text, six Eaton Vance fund 10-Ks and 20 Form D filers

140 rows: the text of Sections 721, 351(e), 704(c)(1)(B), 737, 722, 723 and 731(c) and the matching Treasury Regulations; net assets, real estate share, borrowings and holders from six Eaton Vance Capital Fund 10-Ks (fiscal years 2007 to 2011); and the latest Form D of each of 20 issuers with exchange fund in their name, 2014 to September 2026.

CSV · 250 rows

ExchangeRight DST Form D census, 2012-2026 (117 DSTs)

One row per ExchangeRight Delaware statutory trust that filed a Form D (latest filing per trust: amount sold, offering amount, investors, minimum, estimated commission, date of first sale), plus totals by year, series and reading, the ExchangeRight Income Fund and Operating Partnership Form Ds, and the REIT filings that describe DST mergers.

CSV · 94 rows

Executor, trustee and estate-attorney compensation rules read from 13 state statutes, with the federal income-tax treatment and worked examples at $500,000, $1,000,000 and $3,000,000

Rows read on October 22, 2026 from the statutes of California, Texas, New York, Florida, Missouri, Iowa, Maryland, North Carolina, Georgia, Wyoming, Nevada, Kansas and Washington, plus IRS Publication 525 and the 2025 Instructions for Form 1041. Worked examples are our arithmetic.

CSV · 105 rows

Executor personal liability for estate taxes: the clocks in 26 U.S.C. 2204, 6905, 6501(d) and 6324, 31 U.S.C. 3713(b), Forms 5495 and 4810, and a worked timeline

Rows read from the Internal Revenue Code, Treasury regulations 20.2002-1, 20.2204-1, 20.2204-2, 301.6905-1 and 301.6501(d)-1, Forms 5495, 4810 and 56, Publication 559 (2025), IRM 5.17.13, the Instructions for Form 706 (Rev. July 2026), Rev. Proc. 2025-32 and three Federal Register paperwork notices, plus a worked timeline labelled as our arithmetic.

CSV · 174 rows

Quarterly IRS expatriation lists in the Federal Register, Q1 2018 to Q3 2026: entries per notice, publication lag, annual totals, and the covered-expatriate tests and exclusion for 2022-2026

Counts are aggregates of the printed lists in 35 Federal Register notices under 26 U.S.C. 6039G (no names are reproduced), with the two correction notices; thresholds from Rev. Proc. 2021-45, 2022-38, 2023-34, 2024-40 and 2025-32; statute rows from 26 U.S.C. 877, 877A, 2801 and 6039G; Instructions for Form 8854 (2025); and a worked example marked as our arithmetic.

CSV · 304 rows

Extra Space Storage (EXR): dividend vs core FFO and FFO, Life Storage add-backs, same-store results, third-party management, bridge loans, preferred stakes, debt and maturities, CEO change

304 sourced rows from Extra Space Storage's FY2025 10-K, Q1 and Q2 2026 10-Qs, earnings releases for Q3 2025 to Q2 2026, the January, June, July and August 2026 8-Ks and the EDGAR filing list, plus Public Storage's Q2 2026 release and 10-Q for comparison. Form and accession number on every row.

CSV · 185 rows

Family limited partnerships: the federal statutes and regulations, state limited partnership acts, the 2016-2017 section 2704 rulemaking, 2026 amounts, court decisions and IRS SOI estate tax data on partnership interests

Rows from 26 U.S.C. 743, 1014, 2033, 2036, 2038, 2503, 2512, 2701, 2703 and 2704 (U.S. Code 2024 edition, GPO); 26 CFR 20.2031-1, 20.2031-3, 25.2512-1, 25.2703-1 and 25.2704-2 (eCFR); 81 FR 51413 (August 4, 2016) and its withdrawal at 82 FR 48779 (October 20, 2017); the Uniform Limited Partnership Act (2001, last amended 2013), Delaware Code title 6 chapter 17 and Texas Business Organizations Code chapter 153; Rev. Proc. 2025-32 and Public Law 119-21; 18 United States Tax Court opinions read from ustaxcourt.gov and one Eighth Circuit opinion, with the appellate affirmances the Tax Court cites; and IRS Statistics of Income Table 1 for estate tax returns filed in 2024 and 2023 (real estate partnerships and other limited partnerships), with shares computed by CrowdfundedWealth.

CSV · 146 rows

Farmland investing in 2026: USDA land values, two listed farmland REITs, a Regulation A REIT and the AcreTrader and FarmTogether Form D record

146 rows: USDA NASS Land Values 2026 Summary (July 2026) and 2025 cash rents; Farmland Partners and Gladstone Land acres, rents, farm sales against book, debt, book value and distributions from their 10-K and 10-Q; closing prices on October 9, 2026 with one- and two-year changes; Amber Farmland Investments (formerly Iroquois Valley) Regulation A terms and semiannual figures; Form D census totals for AcreTrader (173 farms) and FarmTogether (43 offerings) by year; the Proterra AcreTrader Farmland Fund Form D; platform website terms dated October 11, 2026; and the one official disclosure read on the AcreTrader question. One SEC accession, URL or file per row.

CSV · 106 rows

Farmland Partners (FPI): dividend, AFFO, debt, loans and leases

106 rows from the 10-K for 2025, the 10-Qs and the earnings releases for Q3 2025 to Q2 2026. Dividends, AFFO by quarter, debt maturities, the FPI Loan Program, lease expirations and buybacks, with the accession number on every row.

CSV · 70 rows

Section 1062 farmland sale installments: the statute, the September 29, 2026 proposed regulations, Form 1062, Notice 2026-3 and a worked case

Rows read from 26 U.S.C. 1062 and 7 U.S.C. 1308-1, the proposed regulations REG-117095-25 (91 FR 61367, September 29, 2026), Form 1062 (December 2025) and its instructions (April 10, 2026) and IRS Notice 2026-3, plus a worked example labelled as our arithmetic.

CSV · 97 rows

FBAR and Form 8938 thresholds, penalties and a 16-holding reporting matrix, read from IRS, FinCEN and Treasury sources on October 22, 2026

97 rows: the Form 8938 thresholds (IRS page and Treas. Reg. 1.6038D-2), FBAR rules from 31 CFR 1010.350 and 1010.306, penalty amounts from 31 CFR 1010.821 and 26 U.S.C. 6038D, the Form 8621, 8865, 5471 and 1116 thresholds, 48 rows testing 16 foreign holdings against FBAR, Form 8938 and related forms, and five worked examples (our arithmetic). Columns: section, date_or_period, metric, value, unit, source, source_id, note.

CSV · 211 rows

Federal estate tax collected and estate and gift tax returns filed by state, fiscal year 2025, with collections history FY2015-FY2025 and estate tax audit coverage for tax years 2015-2023

Rows from the IRS Data Book 2025 (Publication 55-B, Tables 1-1, 1-2, 1-3, 1-5, 1-6, 3-1 and 3-2): gross estate tax collections and estate and gift tax returns filed for all 50 states and DC, the amounts the IRS could not assign to a state, ten years of collections, estate tax examination coverage by tax year, and the basic exclusion amounts and Form 706 filing threshold from Rev. Proc. 2023-34, Rev. Proc. 2024-40 and the 2026 Form 706 instructions.

CSV · 186 rows

Federal Realty Investment Trust (FRT): dividend declared per share 2012 to 2025 against FFO, quarterly payout, guidance, leasing, debt maturities, the August 2026 exchangeable notes, share issuance and tenants

186 sourced rows from Federal Realty's 10-Ks for 2016, 2019, 2020, 2022 and 2025, the Q2 2026 10-Q, the quarterly earnings releases and supplementals for Q4 2024 to Q2 2026 and two 2026 8-Ks. Form and accession number on every row; our arithmetic rows say so.

CSV · 90 rows

Federal scholarship tax credit (section 25F) for 2027: credit rules, proposed-regulation examples, dates, the 30 participating states and credit-versus-deduction arithmetic

Rows from the proposed regulations REG-117199-25 (91 FR 62818, October 2, 2026), Public Law 119-21 sections 70111, 70411 and 70424, and the IRS participating-states page reviewed October 22, 2026; arithmetic rows are marked as our arithmetic.

CSV · 250 rows

Federated Hermes Project and Trade Finance Tender Fund: 38 tender offers, owners, NAV, returns and portfolio, 2017-2026

Every Schedule TO-I from April 2017 to October 2026 (offer limit, share of net assets, fund capital) and the results from the 37 final amendments (amount accepted, NAV at the valuation date); the 5% holders in five prospectus filings from 2021 to 2026; nine fiscal years of returns and net assets; fiscal 2026 flows, fees and portfolio mix; three quarters of liquidity data from Form N-PORT; fee and minimum terms; and the 2021-2023 registration episode. One accession number per row.

CSV · 251 rows

How SEC-registered investment advisers are paid: Form ADV Item 5.E, 6.A, 7.A and 5.B counts, October 2026 and September 2025

Counts of SEC-registered investment advisers by compensation arrangement (Form ADV Part 1A Item 5.E: percentage of assets, hourly, subscription, fixed fees, commissions, performance-based, other, and combinations), by broker-dealer and insurance links (Items 6.A, 7.A, 5.B(2), 5.B(5)), referral compensation (Item 8.I) and financial planning (Item 5.G(1)), with regulatory assets and individual clients at firms with and without a sales link. Three segments: all firms, firms with individual clients, and firms whose regulatory assets come mostly from individuals. Built by CrowdfundedWealth from the SEC's Registered Investment Advisers files for October 2026 and September 2025, plus the NAPFA and CFP Board fee-only definitions, on October 9, 2026.

CSV · 176 rows

FHA loans on investment property: HUD Handbook 4000.1 rules, 2026 limits, a worked self-sufficiency test and FHA loans by unit count in federal HMDA data, 2025

HUD Handbook 4000.1 rule values with section and page, Mortgagee Letter 2025-23 loan limits, mortgage insurance premiums, the worked 4-unit self-sufficiency test, and 2025 originated FHA loans in loan-level HMDA by unit count, state and lender, plus the FHA loans reported as investment property. One source per row.

CSV · 197 rows

Fidelity Core Real Estate Fund: balance sheet, NAV, repurchases, distributions, debt, fees and share classes, 2023-2026

Balance sheet at December 31, 2024, December 31, 2025, March 31 and June 30, 2026; monthly NAV per share since February 2023; every repurchase and distribution since 2025; each mortgage with rate and maturity; the 15-property portfolio; FFO, AFFO and FAD; fees by share class; every share sale reported under Item 3.02; and the Class I to Class F conversion terms of August 20 and October 28, 2026, with the accession number of each source.

CSV · 260 rows

Fidelity Private Credit Fund: tender offers, NAV, distributions, income coverage, fees and leverage, 2023-2026

Fourteen completed quarterly tender offers (offer limit, shares tendered, share accepted, price, cash paid) from the Schedule TO-I/A result filings and the open November 2026 offer; three 2026 shareholder letters; monthly Form 8-K NAV per share and quarter-end debt-to-equity; the distribution history; income, distributions, adviser waivers and per-share coverage from the 10-K and 10-Q; non-accruals; borrowings; fees and share classes from the prospectus; and the Fidelity Private Credit Company LLC merger. One accession number per row.

CSV · 126 rows

Fiduciary standards and SEC-registered adviser disclosures, October 2026

Firm-level counts from the SEC's October 2026 Form ADV data file for the 17,210 SEC-registered investment advisers and the 10,635 that serve individuals: yes answers to every Form ADV Item 11 disciplinary question, broker-dealer and insurance links (Items 6.A, 7.A and 5.B), and average assets per individual client. Plus the dated legal milestones: SEC Release IA-5248, Regulation Best Interest, Form CRS, the DOL Retirement Security Rule litigation and vacatur, Form U4 disclosure thresholds and the NAIC annuity model.

CSV · 75 rows

Fidus: base and supplemental dividends, earnings and realized exits

75 rows from the Q1 and Q2 2026 earnings exhibits, Q2 10-Q and September 16 debt-exchange prospectus; document URLs on every row.

CSV · 332 rows

Figure Lending HELOCs in federal HMDA data, 2024-2025: rates, CLTV, approvals, buyers, CFPB complaints and SEC filings

Figure Lending LLC in the 2025 and 2024 HMDA loan-level files (originations, denials, purchases, note-rate and CLTV distributions, occupancy, purchaser type, states), the national comparison for open-end lines, 13 large HELOC lenders side by side, CFPB complaint counts for Figure Technologies, Inc and eight peers, Figure Technology Solutions 10-K and 10-Q figures, Figure's own HELOC and DSCR pages (dated) and the Regulation C rules cited. One source per row.

CSV · 86 rows

Figure Technology Solutions and the Kiavi acquisition: terms, financing, results and disclosed risks from SEC filings

86 rows from Figure's 8-Ks of June 10, July 6, July 9, July 14, September 1 and October 7, 2026, its August 14, 2026 10-Q, its March 16, 2026 10-K, the 2025 IPO prospectus and two Kiavi press releases: deal terms, notes, results, debt, share counts and risk disclosures.

CSV · 77 rows

FinCEN residential real estate rule: timeline, scope, exceptions, court docket entries and GTO terms (November 3, 2026)

Dated rows from the Federal Register final rule (89 FR 70258), FinCEN's FAQs, exemptive relief order, news releases and GTO order, plus the Eastern District of Texas judgment and docket entries and appeal docket numbers. One source per row.

CSV · 65 rows

FIRPTA withholding for the buyer: rates, price ceilings, residence test, certification, filing deadline and worked closing amounts, from the Code, regulations and IRS pages

The operative rules of 26 U.S.C. 1445 and Treas. Reg. 1.1445-1, 1.1445-2 and 1.1445-3 as they apply to a U.S. buyer of real property from a foreign seller, the IRS FIRPTA withholding page (last reviewed July 21, 2026) and the Instructions for Form 8288 (revised January 2026), plus worked withholding amounts at each price line (our arithmetic).

CSV · 72 rows

First Eagle Real Estate Debt Fund: NAV, expenses, portfolio, repurchases and ownership, 2025-2026

Class I NAV and net assets from inception on March 31, 2025 to August 2026; distributions and returns; expense ratios before and after the adviser's waiver and the amount it can recoup; the portfolio by type at June 30, 2026, Level 3 assets and unfunded commitments; every repurchase offer; the seed investor's 13D positions and the principal holders; and the ownership-limit and change-of-control events, with the accession number of each source.

CSV · 70 rows

First Liberty Building & Loan: criminal case, SEC case, receiver cash and the claims schedule, 2025-2027

70 rows from the DOJ releases, the sentencing memorandum, the SEC complaint and release LR-26358, and the receiver's five reports and claims motion. Source document on every row.

CSV · 96 rows

First Trust Capital Management exemptive application of October 22, 2026: terms, conditions, past sub-adviser votes and the 22 funds' net assets and fees

96 rows from the Form 40-APP filed October 22, 2026, the proxy statements of the Alternative Opportunities Fund (2022) and Real Assets Fund (2025), the N-PORT net assets of all 22 funds at June 30, 2026, and the fee and repurchase terms in their annual and semi-annual reports. One accession number per row.

CSV · 117 rows

Fix and flip calculator: HMDA 2025 short-term purchase-loan anchors and worked example

Federal HMDA loan-level figures for originated, conventional, business-purpose, first-lien investment-property purchase loans with a term of 24 months or less (2024 and 2025): loan counts, note-rate percentiles and bands, loan amounts, the 6/12/18/24-month term mix, rates by term and lender type, loan structure, a re-check of the 66,029-loan figure on our rates page, and the worked example of the calculator (our arithmetic). One source per row.

CSV · 199 rows

Fix and flip loans in federal and SEC records: denials, reasons, structure and delinquency (HMDA 2025, MFA and Redwood 10-Qs)

HMDA 2025 short-term (24 months or less) business-purpose first-lien investor purchase decisions: originated and denied counts, denial reasons, denial share by loan size, borrower type, term and unit count, by lender and state, loan structure; plus aging by days past due and extension shares of single-family transitional (fix and flip) loans in MFA Financial's 10-Q for June 30, 2026 and December 31, 2025, Redwood Trust's bridge loan delinquency, and the operative text of Regulation Z section 1026.3 and Regulation C. One source per row.

CSV · 241 rows

Flat Rock Core Income Fund (CORFX): repurchase offers, NAV, flows, payout, fees, holdings and leverage, 2021-2026

Twenty-three quarterly repurchase offers (amount and shares repurchased) from five annual reports and the June 2026 semiannual report; the NAV quoted in 24 Form N-23c-3 notices; quarter-end net assets from 23 Form N-PORT reports; six periods of financial highlights, yearly flows, the first-half 2026 income statement, the June 30, 2026 allocation and top ten holdings, N-PORT default flags, the credit facility and preferred shares, and the fee terms. One SEC accession number per row.

CSV · 58 rows

Fletchers Capital Group and Fletchers Multi-Family Real Estate Partners Fund: SEC complaint figures and Form D, 2021-2026

58 rows from SEC Litigation Release 26656, the SEC complaint in Case 1:26-cv-05623 (N.D. Ga.) and the fund's single Form D: amounts raised, promised returns, alleged use of money, entity status, relief sought.

CSV · 52 rows

Florida Amendment 3 (CS/HJR 1F, 2026): vote, exemption schedule, new-resident rule, assessment caps, current law and dates, as of November 5, 2026

Rows from the enrolled CS/HJR 1F text, the Florida Constitution Article VII, Florida Statutes 102.111, 102.112, 193.1554, 193.1555 and 196.011, the Florida Senate release of June 2, 2026, the Florida League of Cities bill summary and three news reports of the vote; examples are our arithmetic.

CSV · 113 rows

Florida Lady Bird (enhanced life estate) deeds and ordinary life estate deeds: statutes, rules, cases, bill searches, property tax data and federal tax rules, as of October 12, 2026

113 rows from the Florida Constitution (art. VII sections 4 and 6, art. X section 4, art. XI section 5), Florida Statutes 28.24, 193.155, 196.041, 201.02, 409.9101, 689.075, chapter 689, 711.501, 732.2035, 732.2065, 732.401, 732.4015 and 732.4017 (2026 edition, leg.state.fl.us), Florida Administrative Code 12B-4.013 and 12B-4.014, Florida Supreme Court opinions 73 So. 840 (1917) and 223 So. 2d 727 (1969), Florida Senate bill searches for 2017 and 2020-2026, CS/HJR 1-F (2026), the Florida Department of Revenue 2026 just, assessed and taxable value summary, the Office of Economic and Demographic Research homestead benefits presentation (September 22, 2025), 26 U.S.C. 1014, 1015, 2036, 2038, 2503, 2702 and 6019, 26 CFR 25.2511-2 and 42 U.S.C. 1396p, plus a worked example marked as our arithmetic.

CSV · 162 rows

Florida probate: presumed attorney and personal representative fees, summary administration limits, claim clocks, homestead rules and 2024-25 court filings, as of October 22, 2026

Rows read on October 22, 2026 from Florida Statutes 28.2401, 731.201, 732.401, 732.402, 732.403, 732.4015, 733.212, 733.2121, 733.608, 733.612, 733.613, 733.617, 733.6171, 733.6175, 733.702, 733.705, 733.707, 733.710, 734.102 and chapter 735, the Florida Constitution article X section 4, enrolled CS/HB 1337 (chapter 2026-57) and the Florida Office of the State Courts Administrator 2024-25 Statistical Reference Guide, plus our arithmetic on the fee schedules.

CSV · 55 rows

Foreign earned income exclusion and covered expatriate figures for 2022 to 2027 from six Revenue Procedures, the Code rules behind them and worked examples

Rows from Rev. Proc. 2026-35 (sections 3.39, 3.40, 3.41), Rev. Proc. 2025-32, 2024-40, 2023-34, 2022-38 and 2021-45, and 26 U.S.C. 877, 877A and 911; worked examples are marked as our arithmetic.

CSV · 84 rows

Foreign national mortgage and DSCR loan terms, NAR cash share and FinCEN rule status (October 20, 2026)

Seven lenders' published foreign-national DSCR terms with the date of each guideline, NAR's 2026 foreign-buyer counts and cash shares, the FinCEN residential real estate rule's status, and the IRS withholding basics. One source per row.

CSV · 91 rows

Form 1099-C and cancelled-debt income on real estate: IRS rules, Form 982 lines, K-1 box 11 code E and worked foreclosure and workout examples

91 rows: the Form 1099-C boxes and codes, the recourse and nonrecourse foreclosure rules in Publication 4681 (2025), the section 108 exclusions and their order, the qualified real property business indebtedness limits, the Form 982 lines, the partnership rules, and our worked examples of a recourse foreclosure, a nonrecourse foreclosure and a workout with the basis election. One official URL per row.

CSV · 152 rows

Form 1099-R distribution codes for 2026: meaning, allowed pairings, the 10% tax and Form 5329 exception numbers

All 30 codes of Table 1 in the Instructions for Forms 1099-R and 5498 (2026) with the IRS wording, the codes each may be paired with and our reading of the 10% additional tax; the 24 line-2 exception numbers of the Instructions for Form 5329 (2025); the 2026 form changes; the filing shortcuts; and six worked examples (our arithmetic).

CSV · 87 rows

Form 1310, the final return and income in respect of a decedent, 2026: who files, who signs, what is IRD, the 691(c) deduction and a worked estate

Rows from Form 1310 and its instructions (Rev. December 2025), IRS Publication 559 (2025), 26 U.S.C. 691, 1014, 6012 and 6013, 26 CFR 1.691(c)-1, Rev. Proc. 2025-32, and worked examples marked as our arithmetic.

CSV · 82 rows

Form 2210 underpayment penalty for 2026: the statute, the IRS instructions, the 2026 quarterly rates and a worked late-gain example

Rows from 26 U.S.C. 6654, the Instructions for Form 2210 (2025), Publication 505 (2026) and the IRS quarterly interest-rate release and table, each with a literal quote, plus our arithmetic rows for two hypothetical taxpayers and three rows marked not verified.

CSV · 67 rows

Form 3115 for rental depreciation: the automatic change rules in Rev. Proc. 2025-23, the filing steps, and four catch-up examples

The change numbers, eligibility rules and exclusions for depreciation changes in Rev. Proc. 2025-23, the Form 3115 filing and Section 481(a) timing rules, the Publication 946 and Code rules behind them, the Table A-6 percentages used, and four worked catch-up examples (our arithmetic).

CSV · 58 rows

Form 3520 Part IV foreign gift and bequest reporting: thresholds 2023 to 2027, statute, instructions and Taxpayer Advocate penalty data

Rows from Rev. Procs. 2022-38, 2023-34, 2024-40, 2025-32 and 2026-35 (the section 6039F paragraph of each), 26 U.S.C. 6039F, the Instructions for Form 3520 (Rev. December 2025), the IRS page on gifts from foreign persons, IRM 20.1.9 and the National Taxpayer Advocate blog of October 24, 2024; worked examples are marked as our arithmetic.

CSV · 84 rows

Form 4797 and section 1231 on a rental property sale: rules, form lines, IRS examples and three worked examples

84 rows: the section 1231 definition and the 5-year lookback from 26 U.S.C. 1231, the Form 4797 (2025) line map, the Instructions for Form 4797, Publication 544, Schedule D, Form 8582 and Form 8960 rules that apply to a rental sale, the IRS lookback examples, and our worked examples of a gain sale, a loss sale and a lookback. One official URL per row.

CSV · 215 rows

Form 4952 investment interest expense deduction: 26 U.S.C. 163(d), the 2025 form lines, Schedule K-1 codes, Publication 550, 2026 rate thresholds, and IRS Statistics of Income itemized-return data for tax years 2022 and 2023

Rows from 26 U.S.C. 163(d), 67 and 68, the 2025 Form 4952 and its printed instructions, the 2025 Partner's Instructions for Schedule K-1 (Form 1065), IRS Publication 550 (2025), 26 CFR 1.163-8T and 1.1411-4, Rev. Proc. 2025-32 and IRS Statistics of Income Publication 1304 Table 2.1 (tax years 2022 and 2023), with our arithmetic marked.

CSV · 133 rows

Form 5498 boxes for 2026, deadlines, and IRS data on the year-end value of IRAs (tax years 2022 and 2023)

21 box entries and 8 box 15b codes from the 2026 Instructions for Forms 1099-R and 5498; 11 deadlines and form details for the 2025 and 2026 forms; 12 rules from the Code, regulations and IRS publications; 6 GAO-20-210 figures from tax year 2016 Forms 5498; 60 rows from IRS Statistics of Income Tables 1 and 4 (tax years 2022 and 2023); 9 derived rows and a 6-row worked example (our arithmetic).

CSV · 108 rows

Form 6198 and the at-risk rules for real estate: section 465 text, Regulation 1.465-27 tests and examples, Form 6198 line map, K-1 Item K1 instructions and a three-case ledger

The statute and regulation tests for qualified nonrecourse financing, the Form 6198 and K-1 instruction excerpts, the Publication 925 recapture rule and our line-by-line arithmetic for one $100,000 K-1 loss with three versions of the same mortgage share.

CSV · 173 rows

Form 706 for 2026 deaths: the 2026 numbers, filing thresholds 2011 to 2026, deadlines, a schedule-by-schedule map, the portability estimate bands, the closing letter fee, worked examples and dates

Rows read from the Instructions for Form 706 (Rev. July 2026), Form 706 (Rev. August 2025), the Instructions for Forms 4768 and 8971, Rev. Proc. 2022-32 and Rev. Proc. 2025-32, the IRS estate tax FAQ and closing letter pages, and T.D. 10055 (Federal Register, September 25, 2026), plus worked examples and dates labelled as our arithmetic.

CSV · 91 rows

Form 709 for gifts of unlisted REIT, BDC and LP interests: 2026 numbers, adequate-disclosure checklist, BREIT and BCRED filing data and worked examples

91 rows: 2026 amounts from Rev. Proc. 2025-32 and 26 U.S.C. 2010, 6075 and 6501; the adequate-disclosure and qualified-appraisal items of 26 CFR 301.6501(c)-1(f); valuation text of 26 CFR 25.2512-1, 25.2512-2 and 25.2512-3 and the Instructions for Form 709 (2025); BREIT NAV, repurchase and plan data from its June 30, 2026 Form 10-Q and its September 16 and October 22, 2026 prospectus supplements; BCRED NAV and tender-offer data from its June 30, 2026 Form 10-Q; and worked examples marked as our arithmetic.

CSV · 146 rows

Form 8606 line by line: the 2025 form lines, penalties, 2026 IRA figures and four filled examples

Every line of Form 8606 (2025) with its plain meaning, the rules from the Instructions for Form 8606 (2025), Publications 590-A and 590-B and 26 U.S.C. 408 and 6693, the 2026 IRA figures from IRS Notice 2025-67, and worked examples (our arithmetic).

CSV · 86 rows

Form 8949 reporting of non-traded REIT, BDC and interval fund sales: rules, filings and worked example

86 rows: BREIT's tax character of distributions for 2020 to 2025 and Class I per-share distributions and NAVs from its 10-K and 10-Q, repurchase fill rates, KKR Real Estate Select Trust and Blue Owl Credit Income tender terms and tax language, JLL Income Property Trust and RREEF cost-basis election language, the IRS form-instruction, Code and regulation rules for boxes A to F, codes B and W, covered securities and due dates, and our worked example arithmetic. One SEC accession number or official URL per row.

CSV · 109 rows

Form 8990 and the section 163(j) interest cap for real estate in 2026: statute, IRS instructions, Rev. Proc. 2026-17 and 22 REIT 10-Ks

The 30% cap and its carryforward (26 U.S.C. 163(j)); the 2025 and 2026 gross receipts thresholds and the tax shelter exclusion; the changes in Public Law 119-21 sections 70303, 70341 and 70342; the real property election out, its ADS consequences and the REIT safe harbor; the withdrawal window of Rev. Proc. 2026-17; Schedule K-1 codes for excess business interest; the Form 8990 line captions; and what 22 Forms 10-K filed in 2026 say about the election.

CSV · 149 rows

Form 8995 and rental property: section 199A statute, the Rev. Proc. 2019-38 safe harbor, 2025 and 2026 limits, 2026 draft forms, IRS 2023 QBI deduction counts by income, and five worked examples

The 199A(a), (b), (i) rules, each Rev. Proc. 2019-38 condition and exclusion, the 2025 and 2026 threshold and phase-in amounts, the 2026 draft Form 8995 and instructions, IRS Statistics of Income Table 1.4 (tax year 2023) by income size, and our line-by-line arithmetic for five cases.

CSV · 227 rows

Form 990-T rules for IRAs, a 50%-leveraged UDFI worked example, and what 125 non-traded vehicles say about UBTI in their 2026 SEC filings

30 rules from the Form 990-T instructions, Rev. Proc. 2025-32, Publication 598 and 26 U.S.C. 408, 512 and 514; 43 rows of a worked UDFI example (our arithmetic); one row per vehicle for the 125 vehicles in our K-1 vs 1099-DIV census showing whether a 2026 SEC filing mentions unrelated business income, with accession numbers; 18 rows reading the UBTI text of non-traded REIT filings.

CSV · 269 rows

SEC Form D and D/A filings, October 2025 to September 2026: counts, unsold offerings, filing delay and Item 16

Counts and medians computed from the SEC's Form D data sets for the four quarters 2025q4 to 2026q3: filings by quarter, new notices against amendments, offerings with the first sale yet to occur, offerings with $0 sold, median offering size, sales commissions and Item 16 payments by exemption, industry group and real estate group, the days between first sale and filing, internal consistency checks on Items 13 and 14, and Item 16 clarification texts, plus the form's own deadlines.

CSV · 410 rows

Fortress Credit Realty Income Trust: NAV, distributions, capital raised, debt and portfolio, 2024-2026

Monthly NAV per share for every class and total NAV from October 2024 to August 2026; gross and net distributions per share; monthly share sales under Item 3.02; income, distributions and operating cash flow by period; NAV by class at August 31 and September 30, 2026; the NAV components at September 30, 2026 (including the CLO debt line); the October 1, 2026 share sales and the September distribution; the Capital One repurchase facility; the portfolio by asset and property type; each repo and credit facility; the FCR 2026-FL1 CLO by class; repurchases and repurchase terms; the affiliate tax lien purchase; with the accession number of each source.

CSV · 106 rows

Fortress Net Lease REIT: debt ladder, extension, facility increases, leverage against NAV and swaps, 2024-2026

The October 7, 2026 extension, every loan with balance, rate and maturity, each increase of the credit facilities since August 2024 with the lender that joined, facility terms, debt against real estate and NAV at five dates, the swap ladder and the funding lines, one SEC accession per row.

CSV · 339 rows

Fortress Private Lending Fund: monthly NAV, debt, portfolio, distributions, share sales, income, leverage, tender offer and holders, 2025-2026

Month-end NAV per share, debt, portfolio and loan statistics from fifteen Forms 8-K; fourteen share sales; distributions per share; income, expenses, facilities and portfolio mix from the 10-K and 10-Qs; the July 2026 Schedule TO-I and its result; and the holders above 5% from Schedules 13D and 13G. One accession number per row.

CSV · 262 rows

Four Springs Capital Trust: Form D raises by series, two IPO filings, 2020 restructuring terms, 2021 balance sheet and DST Form Ds, 2012-2026

Fifteen REIT and operating-partnership Form D filings (offering amount, amount sold, investors, sales commissions), the 2017 and 2022 IPO terms and withdrawals, portfolio snapshots at March 2017 and December 2021, series issue prices and restructuring ratios, the A-1 and A-2 dividend step-ups, 2019 to 2021 financials, the latest Form D of 34 affiliated Delaware statutory trusts and the EDGAR filing status. One accession number per row.

CSV · 125 rows

Fractional real estate platforms in SEC filings, 2025-2026

Each fractional real estate platform's Regulation A footprint (issuers, filings, exit reports), the fees in its offering documents, the latest Form 1-A Part I financials of its active issuers, going-concern language in its 2025 audits and 2026 semiannual reports, redemption and secondary-market terms, and exits and losses (Fundrise eREIT merger, Landa foreclosure and NAV, Cityfunds' missing annual report). One SEC accession or URL per row.

CSV · 390 rows

Franklin BSP Capital Corp (FBCC) and its predecessor BDCA: tender offers 2013-2026, NAV, distributions, non-accruals, leverage, fees and votes

Every tender offer of Franklin BSP Capital Corporation and of Business Development Corporation of America / Franklin BSP Lending Corporation from December 2012 to April 2026 (shares tendered and bought, price, cash, accession); quarterly NAV, net assets, portfolio, debt, asset coverage and non-accruals since December 2023; annual NAV and distributions since 2012; the January 2024 merger terms; the three below-NAV votes; fee terms. One filing reference per row.

CSV · 204 rows

Franklin BSP Private Credit Fund and Franklin BSP Lending Fund: September 2026 repurchase offers, 14 Private Credit offers, financials, fees and Franklin ownership, 2023-2026

Terms of the September 2026 Form N-23c-3 notices of both funds; shares offered, tendered and repurchased in 14 Private Credit Fund offers from March 2023 to June 2026 (Forms N-CSR and N-CSRS); NAV quoted in notices; June 30, 2026 balance sheets, income, financial highlights and expense ratios; the April 30, 2026 prospectus fee tables; and Franklin Templeton's ownership from Schedules 13D/A. One SEC accession number per row.

CSV · 400 rows

Franklin BSP Realty Trust (FBRT): dividend against earnings, book value, risk ratings, CECL, REO, NewPoint, debt, preferred stock and buybacks, Q4 2023 to Q2 2026

Ten quarters of dividend, GAAP and Distributable Earnings per share and fully converted book value, eleven quarter-ends of risk ratings and CECL allowance, watch-list and REO counts, the 12 current watch-list loans, property type and region tables, NewPoint, debt and CLOs, Series E and Series H preferred, OP units, buybacks, related-party items, management changes and dates. Form and accession number on every row.

CSV · 133 rows

Franklin Street Properties (FSP): strategic review, TPG credit facility, quarterly dividends 2022-2026, portfolio by market and the Greenwood Plaza sale

Rows from FSP's 10-K and 10-Qs, 8-Ks and press releases, and two Schedule 13D filings: the TPG facility terms, covenants and fees, every quarterly dividend since 2022, leased and occupied percentages by market, debt, cash, equity, the July 2026 sale and the holders who filed. Form and accession number on every row; our arithmetic is labelled.

CSV · 383 rows

FS KKR Capital Corp. (FSK): NAV, net investment income, distributions, non-accruals by borrower, leverage and the 2026 KKR actions, Q4 2023-Q2 2026

Eleven quarters of NAV per share, net investment income, net gains and losses, non-accruals at fair value and cost and net debt-to-equity from the earnings releases; balance-sheet series from ten Forms 10-Q and 10-K; every dated distribution declaration; the non-accrual positions of the December 2025, March 2026 and June 2026 schedules of investments; the June 2026 debt table; the preferred stock, tender offer, buyback and fee waiver; K-FIT comparison. One accession number per row.

CSV · 301 rows

FS MVP Private Markets Fund: results of 15 tender offers, the open December 2026 offer, class capital, NAV, fees and size, 2022-2026

Fifteen completed tender offers (offer limit, shares tendered and NAV by class, aggregate purchase price, date each result was filed) from the Schedule TO-I/A final amendments; class capital at 16 reference dates and the terms of the open offer from the Schedule TO-I filings; the March 2026 annual report (net assets, fees, returns, expense ratios, flows, credit facility), the July 2026 N-2 fee table and the June 2026 N-PORT. One accession number per row.

CSV · 184 rows

FS Specialty Lending Fund (FSSL): NAV, distributions, price, fees, credit and holder arithmetic, 2011-2026

184 rows from the FS Energy and Power Fund 10-Ks (2014, 2019, 2024), the 2025 10-Qs, the 2025 8-Ks, the December 2025 N-CSR and the June 2026 N-CSRS; one accession number per row.

CSV · 8 rows

The data table in this article, as CSV

The 8-row table from this article as CSV: Platform, Min Investment, Open To, Avg Returns…. Sources are listed in the article.

CSV · 218 rows

Fundrise eREIT merger of April 29, 2026: ratios, NAV history, shares, unpaid distributions and redemptions of the seven funds

Estimated and final exchange ratios, NAV per share, shares and net assets on merger day, ten quarters of NAV history, unpaid pre-merger distributions, redemption terms and the merged fund's NAV, distributions and redemption queue, each row with its SEC accession.

CSV · 8 rows

The data table in this article, as CSV

The 8-row table from this article as CSV: Interval Fund (flagship), Income Real Estate Fund, Difference. Sources are listed in the article.

CSV · 24 rows

The data table in this article, as CSV

The 24-row table from this article as CSV: Company, Value, % of net assets. Sources are listed in the article.

CSV · 18 rows

The data table in this article, as CSV

The 18-row table from this article as CSV: Innovation Fund II, VCX (Innovation Fund I). Sources are listed in the article.

CSV · 10 rows

The data table in this article, as CSV

The 10-row table from this article as CSV: Position, Value, % of net assets, Fair-value level…. Sources are listed in the article.

CSV · 6 rows

The data table in this article, as CSV

The 6-row table from this article as CSV: Fundrise Interval Fund, Fundrise eREITs, CrowdStreet REIT I. Sources are listed in the article.

CSV · 16 rows

The data table in this article, as CSV

Fourteen primary-source answers from Rise Companies Corp's August 2026 offering circular and its prior annual report.

CSV · 8 rows

The data table in this article, as CSV

The 8-row table from this article as CSV: Metric, Rise Companies Corp., Q2 2026, Q2 2025, Change. Sources are listed in the article.

CSV · 20 rows

The data table in this article, as CSV

The 20-row table from this article as CSV: Effective, Price, Change. Sources are listed in the article.

CSV · 13 rows

The data table in this article, as CSV

The 13-row table from this article as CSV: Supplemental Income, Balanced, Long-Term Growth…. Sources are listed in the article.

CSV · 19 rows

The data table in this article, as CSV

The 19-row table from this article as CSV: Date, VCX Price, Estimated NAV, Premium to NAV. Sources are listed in the article.

CSV · 81 rows

Fundrise vs Arrived vs FISYN: offering type, minimums, fees, exit terms, NAV, returns and income, from SEC filings

Every figure in this comparison with its form type, accession number and filing date: Fundrise Real Estate Interval Fund and Fundrise eREIT, Arrived Homes 5, Arrived Homes and Arrived SFR Genesis Fund, FISYN Fund II (Reg A and Rule 506(c)), and two public REIT index ETFs for comparison.

CSV · 11 rows

The data table in this article, as CSV

The 11-row table from this article as CSV: Feature, Fundrise, REIT ETFs (VNQ/SCHH). Sources are listed in the article.

CSV · 499 rows

Gaming and Leisure Properties (GLPI): dividend vs AFFO by quarter, guidance, rent coverage by lease, cash income by tenant, lease terms and expirations, debt, funding commitments, share issuance and Caesars context

499 sourced rows from GLPI's FY2024 and FY2025 10-Ks, the Q3 2025, Q1 2026 and Q2 2026 10-Qs, seven earnings releases (Q4 2024 to Q2 2026), the March 2026 credit agreement 8-K, two Caesars Entertainment filings and EDGAR's filing record. Form and accession number on every row; our arithmetic rows say so.

CSV · 74 rows

Gift of equity in 2026: Fannie Mae, Freddie Mac and FHA rules, gift tax, Form 709 and the buyer's basis

Rows from the Fannie Mae Selling Guide, the Freddie Mac Guide, HUD Handbook 4000.1, Rev. Proc. 2025-32, the Instructions for Form 709 (2025), 26 CFR 1.1015-4 and 1.1001-1(e) and the Internal Revenue Code, each with a literal quote, plus our arithmetic rows for two hypothetical sales and four rows marked not verified.

CSV · 113 rows

Gifts to a noncitizen spouse in 2026: annual exclusion, QDOT rules, real estate titling and worked examples

113 rows: 2026 amounts and a 2023-2026 history from Rev. Proc. 2022-38, 2023-34, 2024-40 and 2025-32; 26 U.S.C. 2056, 2056A, 2523, 2040, 2801 and 6039F; 26 CFR 20.2056A-2, -3, -5, -6, 25.2523(i)-1 and -2; T.D. 10050; the IRS instructions for Forms 706, 706-QDT, 709 and 3520; and worked examples marked as our arithmetic.

CSV · 85 rows

GK Investment Holdings Series B bonds: default and redemption timeline, funding events, Ridgmar exposure, filing punctuality and sister issuers

85 figures read from the Form 1-SA filed June 3, 2026 and Form 1-K filed December 29, 2025 of GK Investment Holdings, LLC, the Form 1-K and Form 1-Z of GK Investment Holdings III, LLC, the Form 1-K of GK Investment Property Holdings II, LLC and the EDGAR filing lists of all three.

CSV · 8 rows

Gladstone Alternative Income Fund: income, expenses, waivers and distributions, year to March 31, 2026

Eight lines from the annual report for the year ended March 31, 2026 (Form N-CSR, accession 0001193125-26-255173): investment income, expenses before waivers, adviser waivers, net investment income, distributions and the recoupable amount.

CSV · 365 rows

Gladstone Capital (GLAD): NII vs distributions, preferred dividends, NAV and price, non-accruals by company, portfolio mix, adviser credits and debt, 2016-2026

365 rows from GLAD's 10-Ks for fiscal 2023, 2024 and 2025, six 10-Qs from June 2024 to June 2026, five 8-Ks and earnings releases: seven quarters of NII, preferred dividends and distributions, ten years of NII, distributions, NAV and price, non-accruals by date and by company line, portfolio mix, Series A preferred, adviser fees and credits, and the debt ladder. Form and accession number on every row.

CSV · 393 rows

Gladstone Investment (GAIN): monthly and supplemental distributions, NII, capital gains fee, NAV, exits, SFEG, non-accruals, debt and price, Dec 2023-Jun 2026

Eleven quarters of GAAP and adjusted NII, the capital gains-based incentive fee accrual, NAV and portfolio size from the earnings releases; the six supplemental distributions and three exits behind them from the 10-Ks; June 30, 2026 SFEG position, fees, non-accruals, portfolio mix, notes and credit facility from the 10-Q; the below-NAV vote and the Enerpac documents. One accession number per row.

CSV · 174 rows

Gladstone Land: dividend, FFO and AFFO by quarter, cash paid, debt maturities, tenants and share issuance

174 rows from the 10-K for 2025, the 10-Q for June 30, 2026 and four earnings releases (Q3 2025 to Q2 2026), with the October 2026 closing prices and our payout arithmetic. Units, periods and source identifiers on every row.

CSV · 164 rows

Goldman Sachs BDC (GSBD): NAV, net investment income, distributions, non-accruals, leverage, fees and buybacks, Q4 2023-Q2 2026

Eleven quarters of NAV per share, net investment income per share, distributions recorded, non-accruals at fair value and cost and net debt-to-equity from the earnings releases; annual figures from the 10-K; the nineteen non-accrual positions of the June 30, 2026 schedule of investments and seven earlier ones; internal grades; fees; debt maturities; buybacks; dividend policy. One accession number per row.

CSV · 259 rows

Goldman Sachs Private Credit Corp. (GS Credit): 13 tender offers, NAV, payout vs income, fees, credit and adviser-affiliate money, 2023-2026

Every Schedule TO-I and TO-I/A since the first offer in August 2023 (shares offered, shares outstanding, shares tendered, price, value and cash paid, 2% deduction); monthly NAV per share; monthly distribution per share; net investment income, distributions, fee waivers and expense support by year and half-year; balance sheet, debt and notes; non-accruals; sectors; fees; share classes; adviser-affiliate ownership and the subscriptions it funded in 2026. One accession number per row.

CSV · 120 rows

Goldman Sachs Real Estate Diversified Income Fund: repurchase offers, NAV, distributions, net assets and holdings, 2021-2026

Shares tendered and repurchased in every quarterly offer from October 2023 to January 2026 with the fill rate; NAV per share of each class at September 9, 2026; Class A NAV, total return, net assets, distributions and return of capital by fiscal year since 2021; total net assets from June 2024 to June 2026; net assets and shares by class; the credit facility; portfolio manager changes; and each of the 40 holdings at June 30, 2026 with its fair value level, with the accession number of each source.

CSV · 177 rows

Goldman Sachs Real Estate Finance Trust: NAV, distributions, capital raised, debt and loans, 2025-2026

Monthly NAV per Class S and Class I share for 2025 and quarter-end NAV by class in 2026; every monthly distribution per Class I and Class S share since January 2025; net income, loan fee income and distributions declared by period; every monthly share sale reported under Item 3.02; quarterly repurchases; each repurchase facility and the 2026 CLO; the loan book by property type; ownership, fees and governance; with the accession number of each source.

CSV · 399 rows

Golub Capital BDC (GBDC): NII and adjusted NII vs distributions, NAV, price, non-accruals by company, PIK, fees, debt and GCRED comparison, 2021-2026

399 rows from GBDC's 2025 10-K, the December 2025, March 2026 and June 30, 2026 10-Qs, the earnings releases and presentations of November 2025 to August 2026, three 8-Ks and the June 2026 10-Q of Golub Capital Private Credit Fund: five quarters of NII and distributions, NAV and prices, the 20 non-accrual companies line by line, PIK, fees, the debt ladder and the GBDC 3 merger. Form and accession number on every row.

CSV · 189 rows

Golub Capital Private Credit Fund (GCRED): tender offers, monthly NAV, debt and flows, 2024-2026

Eleven completed tender offers (shares offered, tendered, accepted, price and cash paid) from the Schedule TO-I/A result filings and the October 2026 offer; the May, August and November 2026 shareholder letters; monthly Form 8-K NAV per share, distribution, estimated aggregate NAV, investments and debt from December 2025; and net assets, shares, flows, income and asset coverage from the June 2026 Form 10-Q. One accession number per row.

CSV · 105 rows

Grantor trust rules: the text of 26 U.S.C. 671 to 679, Treasury Regulation 1.671-4, the Form 1041 instructions and a $100,000 who-pays example for 2026

Rows from 26 U.S.C. 671 to 679, 1014, 2038 and 6034A; 26 CFR 1.671-4, 1.121-1 and 301.6109-1; the Instructions for Form 1041 (2025); Rev. Proc. 2025-32 (2026 brackets); Rev. Rul. 2023-2; our arithmetic for a $100,000 trust income example; and three rows marked not verified.

CSV · 126 rows

Grantor retained annuity trusts: the text of 26 U.S.C. 2702 and Treasury Regulation 25.2702-3, the Section 7520 rate, the Tax Court rule, a $5,000,000 worked example, IRS gift tax counts and the pending proposals

Rows from 26 U.S.C. 1014, 1015, 2036, 2702, 2704 and 7520; 26 CFR 25.2702-3, 301.6501(c)-1 and 20.2031-7 (Table 2010CM); Rev. Rul. 2004-64; IRS Notice 2003-72 and T.D. 9181 on the Tax Court decision at 115 T.C. 589; Rev. Rul. 2026-19 and 2026-21 and the IRS monthly Section 7520 rates for 2020 to 2026; Rev. Proc. 2025-32; our arithmetic for zeroed-out annuities, remainders by return and death-in-term shares; IRS Statistics of Income Form 709 counts for 2021; and the dated terms of S. 4287, S. 3988 and the Treasury fiscal year 2025 General Explanations.

CSV · 1,010 rows

Gross rent multiplier, 1% rule ratio and implied DSCR for the 100 largest US metros, 2026

1010 rows: Census ACS 2020-2024 5-year median gross rent, median home value and median real estate taxes for the 100 largest metropolitan areas, HUD FY2027 two-bedroom Fair Market Rents, and our derived gross rent multiplier, rent-to-value ratio and implied DSCR at stated assumptions.

CSV · 241 rows

Ground-up construction loans: lender terms, Census construction data and HMDA coverage, October 2026

Lender-published ground-up loan terms (Kiavi, Lima One, RCN, Easy Street, Center Street, LendingOne) read October 8, 2026; Census Bureau single-family starts, built-for-rent completions and contract price per square foot; the Regulation C rules that decide which construction loans reach HMDA; HMDA 2025 counts for seven states and six lenders; and our loan-cap arithmetic. One source per row.

CSV · 6 rows

The data table in this article, as CSV

The 6-row table from this article as CSV: Platform, Min Investment, Target Yield, Term…. Sources are listed in the article.

CSV · 6 rows

The data table in this article, as CSV

The 6-row table from this article as CSV: Platform, Bankruptcy-remote SPV?, Cash segregation, Servicing redundancy. Sources are listed in the article.

CSV · 10 rows

The data table in this article, as CSV

The 10-row table from this article as CSV: Feature, Notes (Yield / Signature / Preferred), LROs (Limited Recourse Obligations). Sources are listed in the article.

CSV · 248 rows

Hamilton Lane Private Assets Fund: tender offer results, NAV, net assets, flows and fees, 2021-2026

Nineteen completed quarterly tender offers (offer limit, NAV tendered and accepted by class, shares tendered from 2025) from the final amendments to Schedule TO-I; class capital and transaction NAV per share at 18 reference dates from the Schedule TO-I offers; the open September 2026 offer terms; FY2025-2026 flows, returns, expenses, GAAP NAV, portfolio mix and borrowings from the March 2026 annual report; and fees, minimums and the interval-fund review from the July 2026 N-2. One accession number per row.

CSV · 269 rows

Hamilton Lane Private Infrastructure Fund: tender results, interval-fund offers, NAV, net assets, flows, fees, ownership and holdings, 2024-2026

Four completed Schedule TO tender offers (offer limit, shares and NAV tendered by class, share of the offer and of net assets); the two Rule 23c-3 repurchase offers of June and September 2026; class capital and NAV per share at four quarter-ends; audited net assets, flows, expenses, waivers, returns and portfolio mix from the annual report; monthly N-PORT net assets and the June 30, 2026 holdings; fee tables from the July 2025 and July 2026 prospectuses; 5% holders; and the recent filing timeline. One accession number per row.

CSV · 297 rows

Hamilton Lane Private Secondary Fund and Venture Capital and Growth Fund: nine tender offers, results, NAV, size, fees, holders and adviser purchases, 2025-2026

Five Schedule TO-I offers for Private Secondary and four for Venture Capital and Growth (offer limit, class capital and NAV, deadline, valuation date), the five final amendments with shares and NAV tendered, audited NAV against offer-document NAV at March 31, 2026, annual-report expenses, flows and returns, July 2026 fee tables, 5% holders, the adviser's October 29, 2026 purchase from its Schedule 13D, and a filing timeline. One accession number per row.

CSV · 150 rows

Hancock Park Corporate Income: plan of sale and dissolution, vote, liquidation estimate, NAV path, costs and dates

150 sourced rows from the November 6, 2026 10-Q, the October 6, 2026 8-K, the August 19, 2026 proxy, the June 30, 2026 10-Q, the July 24, 2026 8-K and the distribution 8-Ks. SEC accession number on every row; our arithmetic is labelled in the note column.

CSV · 91 rows

HappyNest REIT: timeline, 2025 balance sheet, rescission figures and holdings from the SEC filings

91 figures read from HappyNest REIT's Form 1-A-W of September 30, 2026, Form 1-U of December 30, 2025, Form 1-K of April 30, 2026 and the January 2, 2026 amended offering circular, plus the text of the rules cited.

CSV · 338 rows

Alabama hard money and DSCR loans: 2025 HMDA short-term, five-year and 30-year investor loans, lenders, bank-named lenders, counties, UWM, loan sizes, Alabama interest and recording tax provisions, and our interest arithmetic

Alabama 2025 loan-level HMDA business-purpose investor loans (short-term, 37 to 359 months and 360 months or longer: rates, terms, loan sizes, lenders, bank-named lenders, counties), the Alabama Code passages cited, and our interest and tax arithmetic. One source per row.

CSV · 303 rows

Hawaii hard money and DSCR loans: 2025 HMDA short-term and 30-year investor loans, lenders, counties, Kiavi, banks, rental denials and our interest arithmetic

Hawaii 2025 loan-level HMDA business-purpose investor loans (short-term and 360-month or longer loans, rates, terms, loan sizes, lenders, the four counties, rental denial reasons) and our interest arithmetic. One source per row.

CSV · 142 rows

Indiana hard money and DSCR loans: 2025 HMDA short-term and 30-year investor loans, lenders, Marion County, Lake and Porter counties and other areas, Kiavi share, MM Lending, banks, loan sizes and our interest arithmetic

Indiana 2025 loan-level HMDA business-purpose investor loans (counts, note-rate percentiles, loan sizes, purposes, terms, lenders, county groups, entities, banks), the field definitions used, and our interest arithmetic. One source per row.

CSV · 497 rows

Kentucky hard money and DSCR loans: 2025 HMDA short-term, 37-to-359-month and 30-year investor loans, lenders, bank-named lenders, counties, MM Lending effect, Louisville concentration, 51-jurisdiction rate comparison, UWM by state, denial rate and our interest arithmetic

Kentucky 2025 loan-level HMDA business-purpose investor loans (36 months or less, 37 to 359 months and 360 months or longer: rates, terms, loan sizes, lenders, bank-named lenders, counties), the effect of one lender on the state median, a 51-jurisdiction comparison of DSCR-type note rates, and our interest arithmetic. One source per row.

CSV · 391 rows

Louisiana hard money and DSCR loans: 2025 HMDA short-term and 30-year investor loans, banks against other lenders, lenders, parishes, denials, Velocity pricing, loan sizes, Louisiana statute pointers and our interest arithmetic

Louisiana 2025 loan-level HMDA business-purpose investor loans (counts, note-rate percentiles, loan sizes, purposes, terms, lenders, parish groups, denials, banks), the filter funnel, two statute pointers and our interest arithmetic. One source per row.

CSV · 433 rows

Massachusetts hard money and DSCR loans: 2025 HMDA short-term and 30-year investor loans, lenders, banks against non-banks, counties, 2-4 unit properties, loan sizes, and the Massachusetts usury, licensing and power-of-sale provisions cited

Massachusetts 2025 loan-level HMDA business-purpose investor loans (short-term and 360-month or longer loans, rates, terms, loan sizes, lenders, counties, property units), the Massachusetts General Laws passages cited, and our interest arithmetic. One source per row.

CSV · 274 rows

Minnesota hard money and DSCR loans: 2025 HMDA short-term and 30-year investor loans and denials, Kiavi, banks, counties, lenders, loan sizes, our interest arithmetic and the Minnesota statute lines

Minnesota 2025 loan-level HMDA business-purpose investor loans and denied applications (counts, note-rate percentiles, loan sizes, purposes, terms, lenders, county groups, entities, banks, denial reasons and rates), the field definitions used, four Minnesota Statutes sections, and our interest arithmetic. One source per row.

CSV · 332 rows

Nevada hard money and DSCR loans: 2025 HMDA short-term and 30-year investor loans, lenders, Clark and Washoe counties, Kiavi share, Nevada interest, mortgage company licensing and deed of trust foreclosure provisions, and our interest arithmetic

Nevada 2025 loan-level HMDA business-purpose investor loans (short-term and 360-month or longer loans, rates, terms, loan sizes, lenders, Clark and Washoe counties), the Nevada statute passages cited, and our interest arithmetic. One source per row.

CSV · 187 rows

Oklahoma hard money and DSCR loans: 2025 HMDA short-term and 30-year investor loans, banks against other lenders, BancFirst, Kiavi, counties, McCurtain and Texas counties, loan sizes and our interest arithmetic

Oklahoma 2025 loan-level HMDA business-purpose investor loans (counts, note-rate percentiles, loan sizes, purposes, terms, lenders, county groups, entities, banks), the field definitions used, and our interest arithmetic. One source per row.

CSV · 240 rows

Oregon hard money and DSCR loans: 2025 HMDA short-term and 30-year investor loans and denials, lenders, counties, loan sizes, terms and our interest arithmetic

Oregon 2025 loan-level HMDA business-purpose investor loans (counts, note-rate percentiles, loan sizes, purposes, terms, lenders, county groups, denials and denial reasons), the field definitions used, and our interest arithmetic. One source per row.

CSV · 401 rows

Wisconsin hard money and DSCR loans: 2025 HMDA short-term, five-year and 30-year investor loans, lenders, Wisconsin-based lenders, counties, Milwaukee County, national leaders, Wisconsin statute passages and our interest and fee arithmetic

Wisconsin 2025 loan-level HMDA business-purpose investor loans (short-term, 37 to 359 months and 360 months or longer: rates, loan sizes, lenders, credit-union and bank-named lenders, counties, Milwaukee County against the rest of the state), the Wisconsin Statutes passages cited, and our interest and transfer-fee arithmetic. One source per row.

CSV · 294 rows

US hard money (short-term investor) lenders ranked by 2025 HMDA originations

Every lender with 100 or more short-term business-purpose investor loans in the 2025 federal HMDA loan-level data with its loans and states, plus dollars, median loan, median note rate and 2024 loans for the 25 largest; national totals, lender types and concentration; the top 3 lenders in each of the 10 largest states; lenders that grew, shrank or left; named lenders that report zero or are not HMDA filers; CFPB complaint counts; and the Regulation C coverage rules cited. One source per row.

CSV · 514 rows

California short-term (hard money, fix-and-flip, bridge) investor loans in federal HMDA data, 2024-2025, with California statutes

California short-term business-purpose investor loans (investment property, first lien, 1-4 units, no DTI, term 36 months or less) in loan-level HMDA data for 2024 and 2025: counts, dollars, note-rate percentiles, terms, loan size, LTV, share of loans above 10%, top lenders, named lenders, top 12 counties, cost arithmetic; the California Constitution, Civil Code, Financial Code, Business and Professions Code and Code of Civil Procedure provisions cited; CFPB complaint counts and DFPI listings for named lenders. One source per row.

CSV · 229 rows

Colorado hard money and DSCR loans: 2025 HMDA short-term and 30-year investor loans, lenders, Denver and regions, the 45% interest line, consumer credit code definition, public trustee foreclosure provisions, rows we could not verify, and our interest arithmetic

Colorado 2025 loan-level HMDA business-purpose investor loans (short-term and 360-month loans, rates, terms, loan sizes, lenders, Denver, the rest of the Denver metro, other Front Range counties), the Colorado statute passages cited with a verification status, and our interest arithmetic. One source per row.

CSV · 180 rows

Connecticut hard money and DSCR loans: 2025 HMDA short-term and 30-year investor loans, lenders and planning regions, Connecticut General Statutes on interest, licensing, foreclosure and conveyance tax, deposit index, and our arithmetic

Connecticut 2025 loan-level HMDA business-purpose investor loans (short-term and 360-month loans, rates, terms, loan sizes, lenders, planning regions), the Connecticut statutes cited, the Department of Banking deposit index and our interest and conveyance-tax arithmetic. One source per row.

CSV · 198 rows

Illinois hard money and DSCR loans: 2025 HMDA short-term and 30-year investor loans, lenders, Cook County and regions, Illinois Interest Act, licensing, predatory lending database and redemption provisions, and our interest arithmetic

Illinois 2025 loan-level HMDA business-purpose investor loans (short-term and 360-month loans, rates, terms, loan sizes, lenders, Cook County, collar counties, downstate), the Illinois statute passages cited, and our interest arithmetic. One source per row.

CSV · 258 rows

Michigan hard money and private lender loans: 2025 HMDA short-term investor loans, lenders and counties, Michigan Compiled Laws on interest, licensing, foreclosure, redemption, transfer tax and taxable value, and our flip arithmetic

Michigan 2025 loan-level HMDA business-purpose investor loans (short-term loans, rates, terms, loan sizes, lenders, counties, Wayne County), the Michigan Compiled Laws sections cited, Census county population for the transfer tax tier, and our arithmetic for a flip at three sale prices. One source per row.

CSV · 268 rows

North Carolina hard money and private lender loans: 2025 HMDA short-term investor loans, lenders, counties and metro areas, North Carolina General Statutes on interest, licensing, foreclosure and the deed excise tax, and our flip arithmetic

North Carolina 2025 loan-level HMDA business-purpose investor loans (short-term loans, rates, terms, loan sizes, lenders, counties, metro areas), the General Statutes provisions cited from ncleg.gov, and our arithmetic for the deed excise tax and loan interest on a flip. One source per row.

CSV · 341 rows

Ohio hard money and private lender loans: 2025 HMDA short-term investor loans, lenders and counties, Ohio Revised Code interest, licensing, foreclosure and valuation provisions, county conveyance fees for 88 counties, and our flip arithmetic

Ohio 2025 loan-level HMDA business-purpose investor loans (short-term loans, rates, terms, loan sizes, lenders, counties, Mahoning County), the Ohio Revised Code sections cited, the County Auditors Association of Ohio conveyance fee table for calendar year 2024 (88 counties), and our arithmetic for a flip in twelve counties. One source per row.

CSV · 245 rows

Pennsylvania hard money loans: 2025 and 2024 HMDA short-term investor loans, lenders and 67 counties, Act 6 text, ceilings and base figures, licensing and foreclosure rules, transfer tax rates and our flip arithmetic

Pennsylvania loan-level HMDA business-purpose investor loans for 2025 and 2024 (universe, short-term and 30-year loans, rates, terms, lenders, loan-size bands, all 67 counties), the Loan Interest and Protection Law text, the Department of Banking's monthly ceilings and base figures, the Mortgage Licensing Act business exemption, the Rules of Civil Procedure on foreclosure sales, Philadelphia, Pittsburgh and state transfer tax rates, and our arithmetic for a flip. One source per row.

CSV · 354 rows

South Carolina hard money and DSCR loans: 2025 HMDA short-term and 30-year investor loans, lenders, counties and regions, South Carolina interest, consumer loan, bridge loan and licensing provisions, foreclosure sale and upset bid provisions, deed recording fee, and our interest arithmetic

South Carolina 2025 loan-level HMDA business-purpose investor loans (short-term and 360-month loans, rates, terms, loan sizes, lenders, counties, regions), the South Carolina Code passages cited, and our interest and fee arithmetic. One source per row.

CSV · 194 rows

Utah hard money and DSCR loans: 2025 HMDA short-term and 30-year investor loans, lenders, Salt Lake County and regions, Utah interest rate, consumer credit and mortgage licensing provisions, trust deed foreclosure and redemption provisions, and our interest arithmetic

Utah 2025 loan-level HMDA business-purpose investor loans (short-term and 360-month loans, rates, terms, loan sizes, lenders, Salt Lake County, Wasatch Front, resort counties, rest of the state), the Utah statute passages cited, and our interest arithmetic. One source per row.

CSV · 249 rows

Virginia hard money and DSCR loans: 2025 HMDA short-term and 30-year investor loans, lenders and localities, Code of Virginia interest, licensing, recordation tax and trustee-sale provisions, and our flip arithmetic

Virginia 2025 loan-level HMDA business-purpose investor loans (short-term and 360-month loans, rates, terms, loan sizes, lenders, localities, one 6-month cluster), the Code of Virginia sections cited, and our recordation-tax arithmetic for a flip and a refinance. One source per row.

CSV · 291 rows

Washington hard money and private lender loans: 2025 HMDA short-term investor loans, lenders and counties, Revised Code of Washington sections on interest, licensing, deed of trust foreclosure and the real estate excise tax, Department of Revenue rates, and our flip arithmetic

Washington 2025 loan-level HMDA business-purpose investor loans (short-term loans, rates, terms, loan sizes, lenders, counties, King County), the Revised Code of Washington sections cited, the Department of Revenue graduated and local excise tax rates, and our arithmetic for a flip at four sale prices. One source per row.

CSV · 156 rows

Hard money loan calculator: sourced defaults, published lender terms, worked example and scenarios

The 2025 HMDA reference figures used as defaults (median note rate, loan amount, term, loan-to-value), the fix-and-flip terms and advertised rates published by Kiavi, Lima One and RCN Capital with the page and date of each (read October 7 and October 23, 2026), the calculator defaults, the worked example outputs for interest on the drawn balance and on the full commitment, and ten what-if scenarios. One source per row.

CSV · 131 rows

What public hard money lenders say they charge: rates, points, extensions, default interest and defaults, from Manhattan Bridge Capital and Sachem Capital SEC filings, 2020-2026

Manhattan Bridge Capital's stated rate and points ranges from its 10-Ks for 2021 to 2025 and its June 30, 2026 10-Q, its weighted average contractual rate for 2020 to 2025, loans originated, loans outstanding, interest income and origination fees; Sachem Capital's stated terms, weighted average rate including default interest, originations and non-accruals; institutional bridge loan rates from Arbor Realty Trust, Ladder Capital and Blackstone Mortgage Trust; SOFR from the New York Fed; and our arithmetic and a hypothetical cost example. One source per row.

CSV · 573 rows

US short-term (hard money, fix-and-flip) investor loan rates in federal HMDA data, 2024-2025

National short-term business-purpose investor loans (investment property, first lien, 1-4 units, no DTI, term 36 months or less) in loan-level HMDA data for 2024 and 2025: counts, dollars, note-rate percentiles and bands, non-bank versus bank rates, term, LTV, loan size, purpose and channel cuts, the 20 largest lenders with their 2024 medians, the 20 largest states, Kiavi by state, cost arithmetic, and the Regulation C coverage rules cited on the page. One source per row.

CSV · 337 rows

Arizona short-term (hard money, fix-and-flip, bridge) investor loans in federal HMDA data, 2025, with the Arizona statutes cited

Arizona short-term business-purpose investor loans (investment property, first lien, 1-4 units, no DTI, term 36 months or less) in loan-level HMDA data for 2025: counts, dollars, note-rate percentiles, terms, loan size, lenders, metro areas, counties and usury checks, plus the Arizona Revised Statutes and Constitution provisions on interest, licensing, trustee sales, deficiency, redemption and recording, and a worked foreclosure calendar. One source per row.

CSV · 415 rows

Florida short-term (hard money, fix-and-flip, bridge) investor loans in federal HMDA data, 2024-2025

Florida short-term business-purpose investor loans (investment property, first lien, 1-4 units, no DTI, term 36 months or less) in loan-level HMDA data for 2024 and 2025: counts, dollars, note-rate percentiles, term distribution, loan size, LTV, purpose, interest-only and balloon shares, top 10 lenders, named lenders, top 10 counties, cost arithmetic, plus the Florida usury, licensing and tax rules and the Regulation C coverage rules cited on the page. One source per row.

CSV · 282 rows

Georgia short-term (hard money, fix-and-flip, bridge) investor loans in federal HMDA data, 2024-2025, with the Georgia statutes cited

Georgia short-term business-purpose investor loans (investment property, first lien, 1-4 units, no DTI, term 36 months or less) in loan-level HMDA data for 2024 and 2025: counts, dollars, note-rate percentiles, terms, loan size, lenders, metro areas, counties and bank lenders, the Georgia Code provisions cited on the page, and our arithmetic for a 6-month flip. One source per row.

CSV · 142 rows

Maryland hard money and private lender loans: 2025 HMDA short-term investor loans, lenders and counties, Maryland interest, licensing, foreclosure and recordation and transfer tax provisions, foreclosure notice counts, and our flip tax arithmetic

Maryland 2025 loan-level HMDA business-purpose investor loans (universe, 30-year and short-term loans, rates, purposes, lenders, counties), the Commercial Law, Financial Institutions, Real Property and Tax-Property provisions cited, the Office of Financial Regulation's foreclosure notice counts by year, the Department of Legislative Services county recordation and transfer tax table, and our arithmetic for a flip in five jurisdictions. One source per row.

CSV · 245 rows

New Jersey hard money law (usury, licensing, foreclosure, transfer fee, recording fees) and 2025 HMDA business-purpose investor loans in New Jersey

New Jersey statute and regulator facts with section numbers and source URLs read October 11, 2026, plus our counts and percentiles from the 2025 HMDA loan-level file for New Jersey: short-term and 30-year business-purpose investor loans, note-rate distribution, borrower type, top lenders with names, counties, and our transfer-fee arithmetic. One source per row.

CSV · 249 rows

Private and hard money lenders on New York City 1-4 family houses (ACRIS 2025-2026), New York HMDA 2025 short-term loans, and New York usury and recording-tax rules

Mortgages recorded in New York City's ACRIS property records from January 1, 2025 to September 30, 2026 on 1-4 family house lots: totals, the 38 non-bank private lenders that meet our rule with their mortgage counts, dollars, boroughs, HMDA status and recorded assignments, the 8 rental-loan lenders excluded, individual lenders in aggregate, plus New York 2025 HMDA short-term investor-loan rates and lenders, Manhattan Bridge Capital's published terms, the New York usury, licensing, foreclosure and mortgage recording tax provisions cited, and our recording-tax arithmetic. One source per row.

CSV · 405 rows

Tennessee short-term (hard money, fix-and-flip, bridge) investor loans in federal HMDA data, 2024-2025, with the Tennessee rate, tax and foreclosure provisions cited

Tennessee short-term business-purpose investor loans (investment property, first lien, 1-4 units, no debt-to-income ratio, term 36 months or less) in loan-level HMDA data for 2024 and 2025: counts, dollars, note-rate percentiles, terms, loan size, lenders, bank-named lenders, counties and metro areas, the TDFI interest-rate announcements, the foreclosure advertisement rule and the Department of Revenue recordation tax rates cited on the page, and our arithmetic for a 6-month flip. One source per row.

CSV · 556 rows

Texas short-term (hard money, fix-and-flip, bridge) investor loans in federal HMDA data, 2024-2025, with the Texas statutes cited

Texas short-term business-purpose investor loans (investment property, first lien, 1-4 units, no DTI, term 36 months or less) in loan-level HMDA data for 2024 and 2025: counts, dollars, note-rate percentiles, terms, loan size, lenders, five metro areas, counties, low-rate bank lenders, usury illustrations and the foreclosure calendar, plus the Texas Constitution, Finance Code and Property Code provisions cited on the page. One source per row.

CSV · 193 rows

Hartford Schroders Private Opportunities Fund: adviser change, fees, tender offers and holders, 2024-2026

The 2026 timeline of the adviser change, all nine tender offers since July 2024 with net assets, shares, prices and amounts paid, the current and draft fee tables, service providers before and after, record-date shares and principal holders, and the fiscal 2026 expense figures. One accession number or URL per row.

CSV · 128 rows

Hartman vREIT XXI: the 2023-2024 10-K, the Silver Star notes, the East West Bank covenants and the NAV table

128 rows from the 10-K filed November 3, 2026, the 2022 10-K, the 2025 and 2026 8-Ks, the EDGAR filing list and the Silver Star bankruptcy record: three years of income and balance sheet, the credit-loss provisions, the notes by borrower, the loan terms, occupancy, the four NAV dates and the December 2025 NAV build-up, with the accession number or URL of each source.

CSV · 57 rows

Hawaii estate tax: exclusion, rate table, portability, nonresident formula, filing rules and pending bills

Rows from HRS 236E-3, 236E-6, 236E-7 and 236E-8, the Department of Taxation Form M-6 and its Rev. 2025 instructions, Rev. Proc. 2025-32, and the 2025 and 2026 bill texts SB 721 SD1 and HB 2329 CD1; the tax examples are our arithmetic.

CSV · 48 rows

Health FSA, dependent care, education, commuter and QSEHRA limits for 2025, 2026 and 2027, with the IRS paragraph for each figure

The health FSA salary reduction limit and carryover maximum, the section 129 dependent care limit, the section 127 education exclusion, the monthly transit and parking limits and the QSEHRA maximums for 2025, 2026 and 2027, each with its Rev. Proc. section or statute, the 2027 tax brackets that matter for the savings, and nine worked examples (our arithmetic).

CSV · 158 rows

Healthpeak Properties (DOC): dividend vs Nareit FFO, FFO as Adjusted and AFFO by quarter, 2026 guidance, same-store NOI, segments, occupancy, debt maturities, Janus Living, JV sales and tax character of distributions

158 sourced rows from Healthpeak's FY2025 10-K, the Q2 2026 10-Q, the earnings releases for Q2 2025 to Q2 2026 and the non-GAAP reconciliation. Form and accession number on every row; our arithmetic rows say so.

CSV · 238 rows

HECM reverse mortgage: HUD principal limit factors by age and expected rate, 2026 maximum claim amount, endorsements by fiscal year, costs, heir rules and a worked example

Rows from the HUD HECM Principal Limit Factor tables (case numbers on or after October 2, 2017), HUD Mortgagee Letters 2017-12 and 2025-22, the HUD lender page, HUD Handbook 4000.1, 24 CFR part 206, the HUD FY 2025 Actuarial Review of HECM loans and IRS Publication 936 (2025), plus our worked example.

CSV · 790 rows

HELOCs on investment property vs owner-occupied homes in federal HMDA data, 2024-2025

Originated open-end lines of credit (HELOCs) in loan-level HMDA data for 2024 and 2025, investment property (occupancy 3) against principal residence (occupancy 1): counts, credit limits, note-rate percentiles and bands, combined loan-to-value distribution, lien position, business-purpose share, lender type, the 25 largest investment-property lenders, 15 large banks side by side, 15 states, same-lender rate and CLTV comparisons, and the Regulation C coverage rules cited on the page. One source per row.

CSV · 408 rows

Hercules Capital (HTGC): base and supplemental distributions, NII, prepayments, loan grades, non-accruals, warrants, debt and price, Q3 2024-Q2 2026

Eight quarters of base and supplemental distributions, NII, NAV, early loan repayments, yields, leverage, liquidity, spillover, loan grades and non-accruals from the earnings releases; June 30, 2026 loan grades, sector mix, largest holdings, warrants and equity, debt instruments and price against NAV from the 10-Q, 10-K and 424B2 filings; the July and October 2026 notes. One accession number per row.

CSV · 190 rows

Herzfeld Credit Income Fund (HERZ): tender results 2024-2026, NAV and price by month, portfolio, 13D/A and 13G filings

190 rows from the fund's Schedule TO-I and amendments, annual and semi-annual reports, monthly fact sheets and the Schedule 13D/A and 13G filings of September and October 2026: four tender results with proration, month-end NAV and market price, quarterly discount range, portfolio by type, distributions and the worked example.

CSV · 22 rows

Highlands REIT: the September 2026 tender and the Hudson lease, every term

Tender price, size, expiry and priority rules; the Hudson lease rent schedule and its step-down clause; NAV history, shares outstanding, cash, debt and the May annual-meeting quorum figures, each with its SEC accession number.

CSV · 378 rows

Highwoods Properties (HIW): dividend vs FFO by quarter and year, cash after leasing costs, quarter-end price and leverage, occupancy, leasing, markets, customers, lease expirations, debt and events

378 sourced rows from Highwoods' Forms 10-Q for September 30, 2024 to June 30, 2026, Forms 10-K for 2024 and 2025 and four Forms 8-K, plus the company's October 27, 2026 results-date press release. Form and accession number on every row; our arithmetic rows say so.

CSV · 231 rows

Hines HREX DST program: Form D census of 11 trusts, 2022-2026, with load, selling speed and Hines Global Income Trust disclosures

The latest Form D of each of the 11 Delaware statutory trusts that Hines has registered with the SEC (HGIT 200 Park Place, HREX Multifamily I to III, HREX 5 to 10 and HREX BMS): offering amounts at first and latest filing, amount sold, investors, minimum, estimated sales commissions and related-person fees, broker-dealer firms named and days from first sale to the latest filing; all 25 Form D and D/A filings with cumulative sold and investors; program totals and sold by year; and the DST Program figures from Hines Global Income Trust's Form 10-K, Form 10-Q and Form 8-K of October 20, 2026.

CSV · 50 rows

Paying your child from a rental in 2026: dependent standard deduction, FICA and FUTA age limits by employer type, Roth IRA compensation rules and the statute behind them

Rows from Rev. Proc. 2025-32, Publications 15, 501, 527, 334 and 590-A, Rev. Proc. 2019-38, 26 U.S.C. 62, 162, 1411, 3121 and 3306, and 26 CFR 31.3121(b)(3)-1.

CSV · 129 rows

Home equity investment contracts: CFPB figures, state laws, enforcement, published terms and worked example, as of October 13, 2026

129 rows from the CFPB, state legislatures and regulators, court and Attorney General documents, company websites and SEC filings: CFPB cost figures, state law citations and dates, enforcement actions, published fees and caps, Washington's ended-contract data, Redwood Trust's SEC figures and a worked payoff example.

CSV · 287 rows

Hometap: published pricing, a worked cost example, SEC Form D filings of its funds and securitization due diligence reports, as of October 23, 2026

287 rows: Hometap's own pricing, fee and eligibility pages (dated), a $60,000 cost calculator on those terms, all 11 Form D filings of seven Hometap vehicles, seven HTAP securitization diligence reports (3,248 sampled contracts) with loan-level statistics for five of them, and the Massachusetts Attorney General's allegations.

CSV · 299 rows

Horizon Technology Finance (HRZN): NII against distributions, NAV, spillover income, the Monroe merger, debt, credit ratings and non-accruals, Q3 2024-Q2 2026

Eight quarters of NII, distributions declared and payable, NAV, shares, spillover income, leverage, backlog, realized and unrealized results and portfolio size from the earnings releases; the April 2026 merger terms; the June 30, 2026 debt table, credit ratings, non-accrual loans, Shengrow write-down and sector mix from the 10-Q; the monthly distribution schedule to December 2026; peer figures from our TRIN and RWAY pages. One accession number per row.

CSV · 129 rows

Host Hotels & Resorts (HST): dividends vs FFO, guidance, hotel sales, debt maturities, buybacks and brand concentration

129 sourced rows from Host Hotels & Resorts' FY2025 10-K, Q2 2026 10-Q, earnings releases for Q3 2025 to Q2 2026 and the May 2026 8-K. Form and accession number on every row.

CSV · 195 rows

House flipping in federal data (2025): short-term investor purchase loans by state and metro, carry cost, and the tax and resale rules

HMDA 2025 first-lien, business-purpose purchase loans on one-to-four-unit investment properties with a term of 24 months or less (a proxy for flip financing): counts, dollars, property value, loan, loan-to-value, rate, term and structure, by state, metro area and lender concentration; plus the operative text of the Internal Revenue Code sections that decide whether a flipper is a dealer and the FHA and Regulation Z resale rules. One source per row.

CSV · 345 rows

House hacking in federal data: owner-occupied 2-4 unit purchase loans (HMDA 2024-2025), FHA, Fannie Mae and VA rules, 2026 loan limits and a worked example

Counts, note-rate percentiles, loan-to-value, loan size, units and states for owner-occupied home-purchase loans by loan type for 2024 and 2025, with the rule values, section numbers, 2026 loan limits and the 3-unit FHA self-sufficiency arithmetic. One source per row.

CSV · 168 rows

How US landlords finance rental property: mortgage share, lender type, cash down payment and debt coverage, Census and HUD Rental Housing Finance Survey 2024

168 rows: Census's published key estimates and HUD's 2021 comparison, codebook definitions, and our tabulation of the 2024 public use file with the survey weight and 100 replicate weights (90% margins of error): properties with a mortgage by size and owner type, type of first debt, lender type of the first debt for all sizes, 1-4 units and 5+ units, why unmortgaged owners have no debt, cash down payment, debt service coverage, year the first mortgage was placed, number of debts and first-loan size for 5+ units. One source per row.

CSV · 220 rows

How long $1,000,000 lasts at different spending rates: Treasury real yields, IRS Uniform Lifetime Table, 69 historical 30-year windows and the repurchase terms of two illiquid real estate funds

Treasury par real yield curve for October 2026 (15 trading days of the 10-year, five maturities on October 1 and October 22); the 29 denominators of IRS Publication 590-B Table III for ages 72 to 100 and the share of the balance each implies; years of withdrawals for 8 spending rates against 5 real returns; 36 historical 30-year window results (count of failed windows and worst start year for three portfolios and six spending rates) from the NYU Stern return series; the terms of SEC Rule 23c-3; the pro rata fills of Apollo Diversified Real Estate Fund in three offers; the BREIT repurchase limits; and the re-tender and frozen-sleeve tables (our arithmetic).

CSV · 233 rows

Advisor fee schedules from 27 Form ADV Part 2A programs, with dollars at four asset levels and a fee-drag grid

Tier lines as written in each brochure, brochure date and IAPD version number, our arithmetic of the annual fee at $250,000, $500,000, $1 million and $5 million, and the 20 and 30 year fee-drag grid behind the calculator.

CSV · 138 rows

Non-traded vehicles with data center exposure: NAV, data center share as filed, who can buy, fees and exit limits, 2025-2026

Eleven SEC-reporting vehicles (ODIT, StratCap Digital Infrastructure REIT, BREIT, Brookfield REIT, Ares REIT, K-INFRA, EQT Infrastructure Company, BXINFRA, Apollo Infrastructure, Ares Core Infrastructure Fund, Apollo Realty Income Solutions) with the data center figure each filing states, the denominator it uses, NAV, access rules, fees, exit limits and tax status, from 10-Ks, June 2026 10-Qs and September 2026 NAV filings, plus our arithmetic rows. Form and accession number on every row.

CSV · 252 rows

Evergreen private equity funds open to individuals, 2026: size, minimums, eligibility, fees and exits from SEC filings

19 private equity vehicles sold to US individuals (5 non-1940-Act private offerings, 10 tender-offer funds, 3 interval funds, Apollo Aligned Alternatives' Form D feeders) plus the listed-PE ETF PSP: net assets, NAV per unit, minimum investment, investor eligibility, management and performance fees, sales loads, repurchase limits, early repurchase fees, the latest tender or redemption result and Form D sales, each with its SEC accession number, plus our totals.

CSV · 16 rows

The data table in this article, as CSV

The 16-row table from this article as CSV: Platform / Product, Min, Type, Fits $1K?. Sources are listed in the article.

CSV · 8 rows

The data table in this article, as CSV

The 8-row table from this article as CSV: Factor, REIT ETFs, Crowdfunding (Fundrise, Groundfloor, etc.). Sources are listed in the article.

CSV · 9 rows

The data table in this article, as CSV

The 9-row table from this article as CSV: Feature, Rate-and-Term Refinance, Cash-Out Refinance. Sources are listed in the article.

CSV · 244 rows

HPS Corporate Capital Solutions Fund (HCAP): tender offers, monthly NAV, distributions, results and portfolio, 2024-2026

Eight settled quarterly tender offers and the September 2026 offer (limit, shares tendered, price, cash paid); 13 monthly Form 8-K reports from August 2025 to August 2026 (NAV per share, aggregate NAV, portfolio, debt, leverage, shares sold, regular distribution); special distributions; June 2026 Form 10-Q income, fees, flows, portfolio mix and non-accruals; the August 2026 revolver amendment; and the HLEND comparison. One accession number per row.

CSV · 260 rows

HPS Corporate Lending Fund (HLEND): repurchases, NAV, leverage, distributions and flows, 2023-2026

Twelve quarterly tender offers with the maximum, shares tendered and accepted, share of each request paid, price and cash paid; the fund's request estimates; 23 monthly Form 8-K reports (NAV per share, aggregate NAV, investments, debt, leverage, cumulative shares issued, Class I distribution); first-half 2026 income, distributions and flows from the 10-Q; non-accruals; note pricing; and Cox Capital's July 2026 offer. One accession number per row.

CSV · 150 rows

HPS Real Assets Lending Company LP: NAV, shares, capital raised, fees and warehouse portfolio, 2026

Month-end transactional NAV and share counts for August and September 2026 by series and class; subscriptions from the August 10 initial closing through the October 1 sale; distributions per share; fee, minimum and redemption terms from the Form 10; the Macquarie warehouse portfolio at June 30, 2026; Form D; and the fee and exit terms of HLEND and HCAP for comparison. One accession number per row.

CSV · 105 rows

HSA eligibility after the 2025 law: bronze and catastrophic plans, direct primary care, telehealth, 2025 to 2027 limits and Form 8889 lines

Rows from IRS Notice 2026-5, Rev. Proc. 2026-24, Publication 969 (2025), Form 8889 and its instructions (2025) and 26 U.S.C. 223: the effective dates, the question-by-question answers on bronze, catastrophic and direct primary care plans, the $150 and $300 monthly fee caps, the Form 8889 line map, the retirement-use rules and our worked examples.

CSV · 149 rows

HSA limits for 2025 to 2027, the Medicare retroactive-coverage rule, and a month-by-month table of the last month you can contribute

Rows from Rev. Proc. 2026-24 and Rev. Proc. 2025-19, IRS Publication 969 (2025), 26 U.S.C. 223 and 4973, 42 CFR 406.6 and the Medicare.gov enrollment page; our calendar of application month, earliest Part A start, last contribution month and prorated 2026 and 2027 limits, and the list of premiums an HSA can and cannot pay after 65.

CSV · 446 rows

Hudson Pacific Properties (HPP): common dividend history, FFO, Core FFO and AFFO by quarter, guidance, office and studio occupancy, tenants, lease expirations, debt, covenants, asset sales, impairments, preferred stock and share count

446 sourced rows from Hudson Pacific's FY2024 and FY2025 10-Ks, the 10-Qs for Q1 2024 to Q2 2026, seven earnings releases and supplementals (Q4 2024 to Q2 2026) and the 2025 and 2026 8-Ks, plus the EDGAR filing index. Form and accession number on every row; our arithmetic rows say so.

CSV · 160 rows

Long-term care insurance tax limits for 2026: Rev. Proc. 2025-32 premium limits by age and the $430 per diem, 2025 comparison, the statute text for hybrid contracts and 1035 exchanges, and our arithmetic on the AGI floor

Rows from Rev. Proc. 2025-32 (read from the page image), IRS Publication 502 and the Form 8853 instructions for 2025, IRS Notice 2011-68, the Form 1099-LTC instructions, 26 U.S.C. 7702B, 213, 72(e)(11), 101(g), 162(l), 223 and 1035, and 42 U.S.C. 1396p; our break-even AGI by age for one person and for a couple, a grid of premium counted above the 7.5% floor, and worked per diem and 1035 examples.

CSV · 222 rows

I bond rates November 2026: fixed and inflation rates since 1998, composite rate by purchase period, TIPS real yields and our arithmetic

Rows from the TreasuryDirect I bond pages read on November 3, 2026 (fixed rates, inflation rates and composite rates since September 1998, purchase limit, redemption rules) and the U.S. Treasury par and real yield curves for November 2, 2026. Values computed by CrowdfundedWealth are marked as our arithmetic.

CSV · 107 rows

Sale of real estate to an intentionally defective grantor trust: the statute text, Rev. Rul. 2023-2, 2004-64 and 2008-22, the August to November 2026 AFR and Section 7520 rates, and our break-even arithmetic for a $5,000,000 building

Rows from 26 U.S.C. 1, 671, 675, 1014, 1015, 1274, 1411, 2001, 2036 and 7520; 26 CFR 1.1001-2(c) Example 5; Rev. Rul. 2023-2 (IRB 2023-16), Rev. Rul. 2004-64 (IRB 2004-27), Rev. Rul. 2008-22 (IRB 2008-16), IRS Private Letter Ruling 202022002 describing Rev. Rul. 85-13; Rev. Rul. 2026-13, 2026-17, 2026-19 and 2026-21 (mid-term AFR and Section 7520 rate); Rev. Proc. 2025-32 section 2.14; and our arithmetic for the lost step-up, the estate tax saved and the break-even growth rate.

CSV · 287 rows

iDirect Private Markets Fund: ten tender results, cap base, NAV by class, flows, KKR/Vista/Warburg Pincus mix, fees and filings, 2024-2026

Ten completed tender offers (offer size, amount paid, share of the cap, days to the result), both June 2026 final amendments, the net assets each 5% cap was built on, the open September 2026 offer terms, Class A and Class I tender splits, month-end and quarter-end NAV, net assets, annual flows, manager mix at March and June 2026, top holdings, credit line, fees and performance. One accession number per row.

CSV · 102 rows

Illinois estate tax: the statute, the Attorney General's published examples, the federal credit table behind the formula, a solved tax grid from $4,000,000 to $30,000,000 and worked examples

Rows from 35 ILCS 405/2, 3, 5, 6, 8, 9 and 10, the Illinois Attorney General Estate Tax Instruction Fact Sheet and Form 700, 26 U.S.C. 2001, 2011 (2000 edition), 2058, and Rev. Proc. 2025-32; the grid and the examples are our arithmetic, checked against the seven examples the Attorney General publishes.

CSV · 448 rows

Top 1%, 5% and 10% income by state, Tax Year 2023: AGI cutoffs for every state and DC, shares of AGI, net capital gain and income tax held by the top 1%, and income-type concentration for the United States

Rows from the IRS Statistics of Income file Adjusted Gross Income Percentiles by State, Tax Year 2023 (23instateshares.csv): number of returns and the AGI cutoffs for the top 1%, 5%, 10% and 25% of returns in 50 states, DC and the United States, and, marked as our arithmetic, the top 1% share of total AGI, net capital gain and income tax and the share of eight kinds of income received by the top 1%, 5% and 10%.

CSV · 112 rows

Inherited 401(k) rules for 2026: plan rules, the 402(c)(11) transfer, withholding, Roth and NUA, with worked examples

Rows from 26 CFR 1.401(a)(9)-3, -4, -5, -8 and -9, 26 CFR 1.402(c)-2, 1.408-8 and 31.3405(c)-1, 26 U.S.C. 401, 402, 402A, 408A, 1014 and 3405, and IRS Publications 575 and 590-B (2025), each with a literal quote and link; our arithmetic for three withholding cases, a deadline table and an NUA case; four rows marked not verified.

CSV · 70 rows

Inherited annuity tax rules, 2026: Code, IRS publications, 2025 law check and a $300,000-gain example

26 U.S.C. 72(s), 72(e), 1014, 691 and 401(a)(9) provisions, Form 1099-R code 4 and D, the 2026 brackets and thresholds used, the P.L. 119-21 check, and our arithmetic for lump sum, 5-year and 30-year payouts.

CSV · 73 rows

Inherited house with a mortgage: Garn-St Germain exemptions, 12 CFR 191.5, Regulation X and Z successor in interest rules, the 2014 ability-to-repay interpretive rule, Fannie Mae D1-4.1-02, 26 U.S.C. 1014, 1223 and 163, and a $420,000 worked example

Rows read on November 8, 2026 from 12 U.S.C. 1701j-3 (Cornell LII), 12 CFR 191.5, 1024.2, 1024.5, 1024.30, 1024.31, 1024.32, 1024.36, 1024.38, 1026.2, 1026.3 and 1026.41 (eCFR), 79 FR 41631 (July 17, 2014), CFPB Bulletin 2013-12, Fannie Mae Servicing Guide D1-4.1-02 (08/13/2025), 26 U.S.C. 121, 163, 212, 1014 and 1223 and 26 CFR 1.163-1, with the worked example marked as our arithmetic.

CSV · 160 rows

Inherited IRA 10-year rule and annual RMDs: rules, Table I divisors and worked tables for an IRA with illiquid assets

Rules from 26 U.S.C. 401(a)(9) and 4974, 26 CFR 1.401(a)(9)-3, -4, -5, -8 and 1.408-8, T.D. 10001 (89 FR 58886), Notice 2024-35, IRS Publication 590-B (2025) and the 2026 Instructions for Forms 1099-R and 5498; IRS Table I divisors for ages 40 to 70; a 10-year ladder, a liquidity table, a penalty example and a year-of-death example (our arithmetic).

CSV · 228 rows

Inland Private Capital DST Form D dataset, 2010-2026 (228 offerings)

One row per Inland Private Capital Corporation offering that filed a Form D with the SEC (215 DSTs and 13 other IPC programs), using its latest Form D or D/A: offering amount, amount sold and investors as reported, number of Form D filings, sales commissions and payments to related persons with their share of the offering, minimum investment, exemption, a property type read from the name, and a link to the filing's XML.

CSV · 174 rows

Inland Real Estate Income Trust: 2026 repurchase windows, estimated value, distributions, debt, swaps, affiliate fees and portfolio

174 sourced rows from the 10-Q for September 30, 2026 (filed Nov 6, 2026), the 10-Qs for March 31 and June 30, 2026, the 10-K for 2025, the 8-Ks of November 6, 2026, January 26, March 30, June 29 and September 29, 2026 and the Sixth Share Repurchase Program. SEC accession on every row; our arithmetic is labelled.

CSV · 129 rows

Innovation Access Fund: tender offers, NAV, share counts, ownership, N-PORT holdings, fees and terms, 2026

129 rows from eleven SEC filings of CIK 1905379: four tender offers (dates, sizes, outcomes), NAV per share by class, shares outstanding, the adviser-affiliate holding, the N-PORT holdings at March 31 and June 30, 2026, fees, repurchase terms and eligibility. One accession number per row.

CSV · 155 rows

Innovative Industrial Properties (IIPR): tenants, defaults, dividend vs AFFO, debt, IQHQ and the Series B offering

155 sourced rows from the FY2025 10-K, the Q2 2026 10-Q, the July 21, September 25, October 1 and October 14, 2026 8-Ks, the August 3 earnings release, the September 1 ATM supplement, the October 2026 424B5 and pricing term sheet and the October 14 Form 8-A12B: portfolio counts, top tenants, defaulted tenants and amounts owed, security deposits applied, AFFO and dividends, debt maturities, IQHQ investments, Series B terms and closing paperwork, authorized shares. Form and accession number on every row.

CSV · 221 rows

InPoint Commercial Real Estate Income: monthly NAV, distributions, NAV components, credit and cash flow, 2024-2026

Twenty-two monthly NAV reports (aggregate NAV per share and NAV attributable to common stock, December 2024 to September 2026, with the two restated months shown both ways); NAV components at quarter-ends and in July-September 2026 (loans, real estate owned, cash, repurchase agreements, preferred stock); twenty-one monthly distribution declarations and the September 2026 cut by share class; the July and September 2026 letters to stockholders; first-half 2026 income, credit reserves, risk ratings and distribution coverage from the 10-Q; offering, holder and preferred-stock data from the 2025 10-K; tax character of 2024 and 2025 distributions; the September 2026 annual-meeting votes, and the September 30, 2026 balance sheet, credit data and October 2026 distribution from the third-quarter Form 10-Q. One accession number per row.

CSV · 189 rows

Installment sale of a rental: the Code and IRS rules, the 2026 limits and a year-by-year worked sale, from official sources

189 rows: 19 statutory rules and thresholds (26 U.S.C. 453, 453A, 453B, 1(h) and 1411), 7 rules from Treas. Reg. 15a.453-1 and 1.1411-4, 14 rules from IRS Form 6252, Publication 537 and the Schedule D instructions, 17 limits for 2026 (Rev. Proc. 2025-32, Rev. Rul. 2026-19 and IR-2026-98), 6 figures from the one IRS Statistics of Income table on installment sales (tax year 1985), and a worked sale (our arithmetic): 12 inputs, 24 Form 6252 and limit calculations, 72 year-by-year rows for three notes and 18 totals.

CSV · 154 rows

RJ Private Credit Income Fund and T. Rowe Price Multi-Strategy Total Return Fund: liquidation timelines, Form N-8F answers and fund data, 2018-2026

Dated timelines of both liquidations, every answer in each Form N-8F, the seed capital and costs of the RJ fund, the planned offering terms that never opened, the T. Rowe fund's net assets, NAV, distributions and returns for five fiscal years, the terms holders were given, and what the blank Form N-8F asks. One accession number or URL per row.

CSV · 72 rows

Intrafamily loans under 26 U.S.C. 7872 in 2026: the statute, the October and November AFRs, the gift tax rules and a $300,000 nine-year note worked four ways

Rows from 26 U.S.C. 7872, 1274, 2503, 102, 61, 163 and 2033, Rev. Rul. 2026-19 and 2026-21, Rev. Proc. 2025-32, the Instructions for Form 709 and 26 CFR 25.2511-1, 25.2512-4 and 1.61-12, each with a literal quote, plus our arithmetic rows and five rows marked not verified.

CSV · 275 rows

Invesco Commercial Real Estate Finance Trust: NAV by class, distributions, repurchases, loan book, debt, fees and holders, 2023-2026

Monthly Class I NAV per share from August 2023, NAV by class at September 30, 2026 and total NAV at 16 month-ends; distributions and net income against them; every quarterly repurchase table from 2024 to the second quarter of 2026; the loan book by property type and region; each repurchase facility, the revolver and both CLOs; fees; the Invesco and Class F holdings; and monthly share sales in 2026, with the accession number of each source.

CSV · 286 rows

Invesco Mortgage Capital (IVR): dividend, earnings available for distribution, book value, shares, repo, leverage, hedges and sensitivities by quarter and month, Q3 2024 to September 2026

Quarterly dividend, GAAP and distributable earnings per share and in dollars, book value, shares, repo and leverage for eight quarters, ten month-end book value and leverage updates through September 30, 2026, at-the-market issuance, the June and September portfolios and hedges, the company's rate and spread sensitivity tables, fee and preferred stock terms, and filing dates. Form and accession number on every row.

CSV · 252 rows

Investment property loans by type in federal HMDA data, 2025, with the agency rules

Nationwide HMDA 2025 loan-level data on one-to-four-unit investment property (originations and denials): counts, dollars, note-rate quartiles, terms, combined LTV, denial shares and principal denial reasons, who bought the loans and the largest lenders, for each loan route; owner-occupied two-to-four-unit purchases by FHA, VA and conventional; and the Fannie Mae, HUD, VA and lender terms cited on the page. One source per row.

CSV · 581 rows

Investment property mortgage rates in federal HMDA data, 2024-2025

Investor versus owner-occupied loan counts, dollars and note-rate percentiles, by product, LTV band, loan size, state and the 20 largest lenders, with rate spread, closing costs and the 2024 comparison. One source per row.

CSV · 247 rows

Arkansas, Mississippi, Kansas, Nebraska and Iowa investor loans: 2025 HMDA short-term and 30-year loans, banks against other lenders, lenders, counties, Kiavi, all 51 jurisdictions and our interest arithmetic

2025 loan-level HMDA business-purpose investor loans in five bank-led states (counts, note-rate percentiles, loan sizes, terms, balloon flags, lenders, counties), the bank share of all 51 jurisdictions, the field definitions used and our interest arithmetic. One source per row.

CSV · 516 rows

Invitation Homes (INVH): dividend vs Core FFO and AFFO by quarter, Same Store occupancy, bad debt and rent growth, regions, acquisitions and sales, buybacks, debt, maturities and joint ventures

516 sourced rows from Invitation Homes' FY2025 10-K, the Q3 2025, Q1 2026 and Q2 2026 10-Qs, seven earnings releases and supplementals (Q4 2024 to Q2 2026), the November 2025 investor day and September 2026 investor presentation, and two Business Wire releases. Form and accession number or URL on every row; our arithmetic rows say so.

CSV · 138 rows

Invitation Homes and American Homes 4 Rent from SEC filings and the FTC order, 2026: refund facts, homes, same-store NOI, debt, dividends, buybacks

138 rows: the FTC refund facts (checks, eligibility, 90 days, administrator), the complaint and the $48,000,000 order in FTC v. Invitation Homes Inc., and the Invitation Homes and American Homes 4 Rent figures from their FY2025 10-K, June 30, 2026 10-Q and proxy statements, with one SEC accession or official URL per row.

CSV · 199 rows

Iowa inheritance tax: the repeal schedule by year of death 2021-2025, rates by class, filing rules for deaths before 2025, and worked examples

Rows from Iowa Code sections 450.2, 450.3, 450.4, 450.6, 450.7, 450.9, 450.10, 450.53, 450.94 and 422.5 (Code 2026), enrolled Senate File 619 (2021), the Iowa Department of Revenue rate sheets 60-061 and 60-013, the IA 706 instructions 60-066a and its inheritance tax page; yearly rates and examples are marked as our arithmetic.

CSV · 111 rows

IPC Alternative Real Estate Income Trust (ALT REIT): NAV, ownership, debt and offering, 2023-2026

Monthly NAV per Class I share and per Class A OP unit from August 2023 to December 2025 and at August 31, 2026; the components of the August 2026 NAV and how it splits by class; public offering shares and proceeds; each mortgage loan with rate and maturity; the related-party credit line; revenue and occupancy by sector; the two largest healthcare tenants; fees and repurchase limits; with the accession number of each source.

CSV · 68 rows

IRA and 401(k) creditor protection in bankruptcy: the 11 U.S.C. 522(n) cap history, ERISA anti-alienation, Clark v. Rameker, prohibited-transaction rules and ICI retirement assets, with four worked examples

Rows from 11 U.S.C. 522 and 104; Federal Register notices 87 FR 6625 and 90 FR 8941; Clark v. Rameker, 573 U.S. 122 (2014); Patterson v. Shumate, 504 U.S. 753 (1992); 29 U.S.C. 1056; 26 CFR 1.401(a)-13; 29 CFR 2510.3-3; 26 U.S.C. 408 and 4975; and the ICI Quarterly Retirement Market Data for the second quarter of 2026. Worked examples are marked as our arithmetic.

CSV · 87 rows

IRA Compliance Resolution System (Rev. Proc. 2026-33): failures, fees, deadlines, eligibility and tax effects, as of October 31, 2026

The four eligible failures and their correction methods, the $3,500 and $10,000 to $50,000 user fees, the 21, 45, 90 and 150 day clocks, who is excluded, the 60-day waiver routes and the Rev. Proc. 2026-4 private letter ruling fee, each read from Rev. Proc. 2026-33, IRS news release IR-2026-126 or Rev. Proc. 2026-4, with our arithmetic labelled.

CSV · 63 rows

IRA payable to an estate: facts, rulings and limits in IRS PLR 202631001 and PLR 202621003

Rows read from the two IRS private letter rulings released July 31, 2026 and May 22, 2026: facts, the rulings requested and given, the Code and regulation text each letter cites, and the limits it states.

CSV · 88 rows

2026 IRMAA tiers, MAGI rules and worked real estate examples

The 2026 Medicare Part B and Part D income-related tiers for single, joint and separate filers from SSA POMS HI 01101.020 and the CMS 2026 fact sheet, annual costs per person and per couple, the SSA rules on life-changing events and the two-year lookback, IRS rules on 1031 boot, installment recapture and conversions, and four worked examples (our arithmetic).

CSV · 240 rows

Iron Mountain (IRM): dividend vs AFFO and FFO, leverage, debt maturities, records vs data center mix, cash flow and tax character

240 sourced rows from Iron Mountain's FY2025 10-K, Q2 2026 10-Q, earnings releases, presentations and supplemental reports for Q4 2025, Q1 2026 and Q2 2026, and the June 26, 2026 8-K on the 6.250% notes. Form and accession number on every row; our own arithmetic is labelled.

CSV · 272 rows

Irrevocable life insurance trusts after the $15 million exemption: Code and regulation text, IRS Statistics of Income estate tax returns filed in 2024 (life insurance, cash and listed stock against net estate tax), state estate tax thresholds and worked examples

Rows from 26 U.S.C. 101, 2001, 2010, 2035, 2036, 2038, 2041, 2042, 2503, 2514, 2523, 6075 and 6166; 26 CFR 20.2042-1 and 25.2503-3; Public Law 119-21 section 70106; Rev. Proc. 2025-32; the Instructions for Form 706 (Rev. July 2026); United States v. Estate of Grace, 395 U.S. 316 (1969); IRS SOI Table 1 for estate tax returns filed in 2024 by taxable and nontaxable status and size of gross estate; state estate tax thresholds for 12 states and DC from statutes and revenue departments; and worked examples marked as our arithmetic.

CSV · 223 rows

IRS audit rate by income, tax years 2015-2023: returns examined by band of total positive income, estate, gift, partnership and S corporation returns, and audits closed in fiscal year 2025

Rows read from the 2025 IRS Data Book (Publication 55-B, Rev. 4-2026): Table 3-1 examination coverage by tax year, Table 3-2 audits closed in fiscal year 2025 by field or correspondence, and Table 3-8 information reporting, plus shares computed by us and labelled as our arithmetic.

CSV · 7 rows

The data table in this article, as CSV

The 7-row table from this article as CSV: Portfolio Size, Annual Fund Expenses (1.78%), Pro Fee/yr, Pro as % of Portfolio…. Sources are listed in the article.

CSV · 72 rows

Is life insurance taxable: Sections 101, 72, 2035, 2042 and 7702A, the estate tax line for 2026 and worked cases

Rows from 26 U.S.C. 101, 72, 2001, 2033, 2035, 2042, 6018 and 7702A; 26 CFR 20.2042-1 and 20.2031-8; Rev. Proc. 2025-32; the IRS estate tax page; Publications 525 and 559; and the Instructions for Forms 1099-R and 5498, each with a literal quote, plus our arithmetic rows for four hypothetical cases and three rows marked not verified.

CSV · 8 rows

The data table in this article, as CSV

The 8-row table from this article as CSV: Check, What to Verify, Green Flag, Red Flag. Sources are listed in the article.

CSV · 20 rows

DSCR lender verification: NMLS, where they lend, channel, CFPB complaints, BBB, enforcement (September 27, 2026)

Twenty DSCR lenders, brokers and comparison sites, one row each: legal entity and NMLS ID as printed by the company, where it lends, channel, CFPB complaint count with the search used, BBB rating and complaints, public enforcement found, with a source URL for every field and the date checked.

CSV · 386 rows

ISQ Open Infrastructure Company LLC: NAV per share by class, fund NAV, subscriptions, distributions, fees, holdings, affiliate purchases and credit lines, December 2025 to September 2026

Transactional NAV per share by class for ten NAV dates (December 1, 2025 to August 31, 2026), Series I and Series II NAV with cost and fair value, thirteen monthly subscription totals, four distribution declarations, fee and redemption terms, expense support, the June 30, 2026 and December 31, 2025 holdings, affiliate purchases, valuation inputs and credit lines. One accession number per row.

CSV · 268 rows

Jefferies Credit Partners BDC: nine tender offers, 46 capital-call sales, the Abu Dhabi Investment Authority stake, NAV, leverage and fees, 2023-2026

Nine Schedule TO-I offers with cap base, shares tendered, NAV tendered and cash paid; 46 Form 8-K Item 3.02 sales with shares, NAV per share and consideration; the Schedule 13D and 13D/A holdings of the largest holder; quarter-end net assets, asset coverage and capital commitments; the debt table, fees, income and industry mix from the June 30, 2026 Form 10-Q. One accession number per row.

CSV · 220 rows

JLL Income Property Trust: month-end NAV per share by class, repurchases, leverage, distributions and fees, December 2025 to October 2026

220 sourced rows from the 10-Qs for March 31, June 30 and September 30, 2026 and twelve monthly prospectus supplements (December 1, 2025 to November 6, 2026). SEC accession on every row.

CSV · 111 rows

JLL Property Finance Trust Form 10: fees by class, performance fee, exit terms, conflicts and five peer debt REITs, 2026

Every fee, redemption, leverage, governance and allocation term in the September 16 and October 28, 2026 Form 10 filings of JLL Property Finance Trust, the audited $1,000 starting balance sheet, what changed between the two filings, and the matching fee and exit terms of Starwood Credit REIT, FBRED, BlackRock Monticello, Principal Credit REIT and Invesco INCREF from their own filings, with the accession number of each source.

CSV · 444 rows

JMAC Lending, Inc. in the 2025 and 2024 HMDA loan files: investment-property loans

Our recount of every record in the 2025 and 2024 federal HMDA files of JMAC Lending, Inc. (LEI 5493009B17HXCVXTD608), filtered to originated investment-property loans (action_taken 1, occupancy_type 3): counts, dollars, note rates, loan-to-value, terms, interest-only, purchaser types, states, the income-NA group, denials and withdrawals, plus company-page statements. One source per row.

CSV · 145 rows

John Hancock Comvest Private Income Fund and Manulife Private Credit Fund: merger terms, votes, owners, NAV, fees, seven tender offers

The June 2026 merger agreement and September 30 closing; the estimated exchange ratio and pro forma capitalization; both votes; the three holders of Manulife Private Credit Fund; four months of NAV, debt, portfolio and dividends from the monthly Forms 8-K; cumulative share sales; every Schedule TO-I and final result since March 2025; the actual and pro forma fee table; Manulife Private Credit Fund's June 30 balance sheet. One SEC accession number per row.

CSV · 328 rows

JPMorgan Private Markets Fund (JPMF): tender offers, adviser share sales, NAV by class, net assets, flows, fees and portfolio, 2023-2026

Eleven quarterly tender offers from February 2024 to September 2026 (eight results from Schedule TO-I/A final amendments, two from N-CSR/N-CSRS share tables, one open); the adviser's Schedule 13D/A share sales; GAAP and transaction NAV per share by class; net assets from N-CSR, N-CSRS and 12 Forms N-PORT; flows, returns, expense ratios, the July 2026 fee table, portfolio mix, unfunded commitments and the credit facility. One accession number per row.

CSV · 87 rows

JPMorgan Public and Private Income Fund: fee table, waiver terms, minimums, repurchase policy, 6% bonus shares and the filing history, March to October 2026

The October 30, 2026 prospectus fee table for Class S, Class A and Class I, the SEC's own cost examples, the fee waiver and expense limitation terms, sales charges, minimums, the quarterly repurchase policy, the 6% Bonus Share Program, seed shares, and what changed between the March, June and September drafts, with the form, accession number and a note for each row.

CSV · 249 rows

J.P. Morgan Real Estate Income Trust: 2026 monthly NAV by class, repurchases, capital raised, distributions, debt and portfolio

249 sourced rows from the 10-Q for September 30, 2026 (filed Nov 6, 2026), the 10-Q for June 30, 2026, ten monthly NAV supplements from December 2025 to September 2026 and the 8-Ks of September 30 and October 30, 2026. SEC accession on every row; our arithmetic is labelled.

CSV · 39 rows

JPMREIT sponsor buyout, leverage and liquidity, 2026

Every figure in this article with its SEC form and accession number: the JPM Initial Capitalization and its repurchase, H1 2026 cash flows, monthly third-party repurchases in shares with the average price paid, NAV by class at June 30 and August 31, 2026, total indebtedness, the two 2026 facility increases, the failed annual meeting and the AFFO-to-distributions comparison.

CSV · 247 rows

JWCM Vivian DST: every Form D and D/A, October 2025 to October 2026, with an earlier JWCM DST as yardstick

Amount sold, investors, share of the $46,170,900 offering, days since first sale, broker-dealer firms and states listed at each of the 15 filings of JWCM Vivian, DST, the increments between filings, the Item 12 and Item 16 estimates, the 20 filings of an earlier JWCM DST, and the Rule 503 and 506(c) text, each row with its SEC accession.

CSV · 255 rows

Schedule K-1 (Form 1065) boxes and loss limits from the IRS Partner's Instructions (2025), with IRS Statistics of Income partnership data for real estate tax years 2019 to 2023

Rows from the Partner's Instructions for Schedule K-1 (Form 1065), 2025 edition, and the Instructions for Form 8582, giving what each box reports, where it goes and the loss-limit tests; and rows from IRS Statistics of Income Partnership Tables 4 and 5 (Publication 5035) for tax years 2019 to 2023, all industries against real estate and rental and leasing, in thousands of dollars as published. Ratios and billions computed by CrowdfundedWealth are marked as our arithmetic.

CSV · 188 rows

Which tax form 125 non-traded real estate, credit and private-markets vehicles say they send, from their SEC filings

One row per vehicle (125 non-traded REITs, BDCs, interval and tender-offer funds, Regulation A REITs, notes and partnerships, and partnership-taxed funds that file 10-Ks): the form the filing says investors receive (Form 1099-DIV, Form 1099, Form 1099-INT or Schedule K-1), the tax classification, the timing stated, the verbatim statement, the SEC form and accession number. Plus counts by vehicle type and timing (our arithmetic) and 18 rows of IRS, U.S. Code and state rules on partnership due dates, UBTI in IRAs, inherited basis and nonresident partners.

CSV · 60 rows

KBS REIT III: Accenture Tower and 3001 & 3003 Washington loans, every maturity change and the collateral, 2024-2026

The October 30, 2026 modifications, the Accenture Tower Loan extensions of 2024, the 3001 & 3003 Washington loan maturity steps of 2026, the buildings' size, occupancy and book value, and the loan calendar at June 30, 2026. One accession per row.

CSV · 239 rows

Kennedy Lewis Capital Company (KLCC): month-end NAV 2024-2026, seven tender offers and the September 2026 offer, distributions, balance sheet and credit facility

Month-end Class I NAV from January 2024 to August 2026, Class S and D NAV and aggregate NAV with portfolio fair value from December 2025, seven completed tender offers (cap, shares tendered, price, dollars) and the open September 2026 offer, its terms, the distributions declared, half-year and annual financial highlights, the June 30, 2026 balance sheet, offering totals and the September 28, 2026 credit-facility amendment. One accession number per row.

CSV · 150 rows

Kentucky inheritance tax 2026: the three classes, rates and exemptions, the 2026 Acts chapter 198 change, the nonresident rule, deadlines, deductions, IRA rule and ladders for each class

Rows from KRS 140.070 and 140.080 as posted by the Legislative Research Commission, 2026 Ky. Acts ch. 198 (HB 869) sections 40, 41 and 68, the Kentucky Department of Revenue Inheritance Tax page, the Guide to Kentucky Inheritance and Estate Taxes (1-21), the Department's March 16, 2026 presentation and the record of HB 46; ladders and examples are marked as our arithmetic.

CSV · 209 rows

Keystone Private Income Fund: ten tender offers, NAV, net assets, loan flags, leverage, fees and Form D sales, 2024-2026

Each Schedule TO-I and final TO-I/A since July 2024 (offer size, holders, amounts tendered, filing and payment dates), Class Z NAV per share from November 2024 to August 2026, balance sheets at September 30, 2025 and March 31, 2026, sector mix, loans flagged in default or paid in kind in Forms N-PORT, leverage, fees and Form D totals. One SEC accession number per row.

CSV · 249 rows

Kiavi Funding, LLC repurchase reports (Form ABS-15G) for the LHOME trusts, December 2022 to September 2026

249 rows from sixteen quarterly Rule 15Ga-1 reports and four Rule 15Ga-2 diligence filings by Kiavi Funding (CIK 1601642): loans and balances per trust, loans and dollars repurchased or replaced, trusts covered, diligence exhibit counts.

CSV · 75 rows

Kiddie tax 2026: Form 8615 and Form 8814 thresholds, who is covered, 2026 brackets and the statute text behind gifting investments to children

Rows from Rev. Proc. 2025-32 (2026 kiddie tax amount, brackets, capital gain ceilings, standard deduction, gift exclusion), the 2025 Instructions for Forms 8615 and 8814, and 26 U.S.C. 1, 704, 1015 and 1411.

CSV · 313 rows

Kilroy Realty (KRC): dividend vs FFO and FAD by quarter since Q2 2024, quarter-end share price, occupancy by region, lease expirations, top tenants, every debt instrument and maturity, guidance history, cash flow, buybacks and 2026 events

313 sourced rows from Kilroy Realty's Form 10-Q for June 30, 2026, Form 10-K for 2025, the supplemental reports and press releases attached to the Forms 8-K for Q2 2025 to Q2 2026, and the 2025 and 2026 Forms 8-K on the CFO, board and credit facilities. Form and accession number on every row; our arithmetic rows say so.

CSV · 220 rows

Kimco Realty (KIM): dividend vs FFO by quarter, cash view, 2026 guidance, operations, tenants and markets, lease expirations, debt maturities, exchangeable notes, share count and transactions

220 sourced rows from Kimco's FY2025 10-K, the Q2 2026 10-Q, the earnings releases for Q4 2024 to Q2 2026 and a company date announcement. Form and accession number on every row; our arithmetic rows say so.

CSV · 385 rows

Kind Lending, LLC in the 2025 and 2024 HMDA loan files: investment-property loans

Our recount of every originated loan in the 2025 and 2024 federal HMDA files of Kind Lending, LLC (LEI 549300MZ8VZJOVC63092), filtered to investment property (occupancy_type 3): counts, dollars, note rates, loan-to-value, terms, interest-only, purchaser types, states, the income-0 group, a reconciliation with our conventional-loan page, company statements and a CFPB complaint search. One source per row.

CSV · 93 rows

Kingsbarn DST and fund Form D dataset, 2014-2026 (93 offerings)

One row per Kingsbarn-sponsored issuer that filed a Form D with the SEC (86 DSTs named 'KB ...' or 'Kingsbarn ...' plus 7 funds), using its latest Form D or D/A: offering amount, amount sold and investors as reported, sales commissions, payments to related persons and the sponsor fee stated in the clarification, each as a share of the offering, whether the form says the interests may be sold by California real estate brokers claiming an exemption, broker-dealers listed, sponsor address, and a link to the filing's XML.

CSV · 208 rows

KKR & Co. Inc. (KKR): AUM, fee-related earnings, segments, K-Series, dividend, debt and corporate events, Q2 2026

Assets under management and fee-paying AUM by business line, fee-related earnings and its parts, Capital Markets fees, Insurance and Strategic Holdings earnings, adjusted net income, K-Series AUM and KKR's own risk language, the dividend and buybacks, the debt stack and the new credit facility, the Arctos purchase, the DOJ settlement and the USI sale. Form and accession number on every row.

CSV · 285 rows

KKR FS Income Trust (K-FIT) and KKR FS Income Trust Select (K-FITS): tenders, NAV, share sales, distributions and income, 2024-2026

Eighteen completed quarterly tender offers (offer limit, shares tendered and accepted, price, cash paid), with the September 2026 results; the fund letters' request estimates; monthly NAV per share, aggregate NAV, private-offering sales and declared distributions from the Form 8-Ks; first-half 2026 and 2025 income, distributions, return of capital, flows and leverage from the June 2026 10-Qs; record holders; large holders from Schedules 13D/13G; and the 2026 credit-facility amendments and new facilities. One accession number per row.