| When you hear your bank say no to routine | | | | offering their securities to have those securities |
| requests for commercial financing, it is important for | | | | exempted from the registration requirements of the |
| small businesses to realize that you are not alone. | | | | federal securities laws. To qualify for this exemption, |
| Due to poor underwriting guidelines, decline in real | | | | a company: |
| estate values and increased unemployment, bank | | | | |
| regulators are pressing banks to tighten guidelines | | | | 1) Can only offer and sell up to $5 million of its |
| and free up capital. Banks are supposed to be in the | | | | securities in any 12-month period; |
| "risk management" business, right? | | | | |
| Well, there is an alternative to raising capital for your | | | | 2) May sell to an unlimited number of "accredited |
| business venture without going in to debt. It's called | | | | investors" and up to 35 other persons who do not |
| Regulation D. Regulation D (Reg D)is a government | | | | need to satisfy the sophistication or wealth standards |
| program created under the Securities Act of 1933, | | | | associated with other exemptions; |
| instituted in 1982, that allows companies the ability to | | | | |
| raise capital though the sale of equity or debt | | | | 3) Must inform purchasers that they receive |
| securities. The programs were designed to provide | | | | "restricted" securities, meaning that the securities |
| two main things - an exemption to sell securities in a | | | | cannot be sold for six months or longer without |
| private transaction without registering the securities | | | | registering them; and |
| and the appropriate structure and documentation for | | | | |
| doing so properly. Regulations D Offerings are the | | | | 4) Cannot use general solicitation or advertising to sell |
| practical method companies use to raise capital from | | | | the securities. Rule 505 allows companies to decide |
| individual investors. | | | | what information to give to accredited investors, so |
| The Regulation D Offering program is the most | | | | long as it does not violate the antifraud prohibitions |
| widely used program the SEC offers and provides | | | | of the federal securities laws. But companies must |
| the proper exemption needed to raise capital from | | | | give non-accredited investors disclosure documents |
| investors. Not raising capital properly can provide | | | | that generally are equivalent to those used in |
| investors with a "right of rescission" in the future - | | | | registered offerings. If a company provides |
| meaning they have the right to have their | | | | information to accredited investors, it must make this |
| investment returned to them regardless of the | | | | information available to non-accredited investors as |
| circumstances. You could also face fines and other | | | | well. The company must also be available to answer |
| penalties resulting from an improper sale of securities | | | | questions by prospective purchasers. |
| to investors. | | | | |
| If your transaction will only involve one or two | | | | Here are some specifics about the financial statement |
| investors - you will still need to provide the proper | | | | requirements applicable to this type of offering: |
| transaction structure, disclosure documentation and | | | | |
| investment agreements necessary for raising capital. | | | | 1) Financial statements need to be certified by an |
| Raising capital from investors in the form of equity in | | | | independent public accountant; |
| your new company, of any amount requires very | | | | |
| specific documentation in addition to what is already | | | | 2) If a company other than a limited partnership |
| disclosed in your business plan. It is imperative that a | | | | cannot obtain audited financial statements without |
| company seeking capital from investors have in place | | | | unreasonable effort or expense, only the company's |
| a Private Placement Memorandum and a Subscription | | | | balance sheet (to be dated within 120 days of the |
| Agreement. Raising capital without these documents | | | | start of the offering) must be audited; and |
| is nearly impossible - they are a necessity. | | | | |
| Offerings exempt under Regulation D rules 504,505 | | | | 3) Limited partnerships unable to obtain required |
| and 506 have become the most common cost and | | | | financial statements without unreasonable effort or |
| time saving methods for small and growing | | | | expense may furnish audited financial statements |
| businesses to raise capital from private investors. | | | | prepared under the federal income tax laws. |
| Rule 504 | | | | |
| | | | | While companies using the Rule 505 exemption do |
| Rule 504 of Regulation D provides an exemption | | | | not have to register their securities and usually do |
| from the registration requirements of the federal | | | | not have to file reports with the SEC, they must file |
| securities laws for some companies when they offer | | | | what is known as a "Form D" after they first sell |
| and sell up to $1,000,000 of their securities in any | | | | their securities. Form D is a brief notice that includes |
| 12-month period. | | | | the names and addresses of the company's owners |
| | | | | and stock promoters, but contains little other |
| A company can use this exemption so long as it is | | | | information about the company. |
| not a blank check company and does not have to file | | | | |
| reports under the Securities Exchange Act of 1934. | | | | Rule 506 |
| Also, the exemption generally does not allow | | | | |
| companies to solicit or advertise their securities to | | | | Rule 506 of Regulation D is considered a "safe |
| the public, and purchasers receive "restricted" | | | | harbor" for the private offering exemption of Section |
| securities, meaning that they may not sell the | | | | 4(2) of the Securities Act. Companies using the Rule |
| securities without registration or an applicable | | | | 506 exemption can raise an unlimited amount of |
| exemption. | | | | money. A company can be assured it is within the |
| | | | | Section 4(2) exemption by satisfying the following |
| Rule 504 does allow companies to sell securities that | | | | standards: |
| are not restricted, if one of the following | | | | |
| circumstances is met: | | | | 1) The company cannot use general solicitation or |
| | | | | advertising to market the securities; |
| 1) The company registers the offering exclusively in | | | | |
| one or more states that require a publicly filed | | | | 2) The company may sell its securities to an unlimited |
| registration statement and delivery of a substantive | | | | number of "accredited investors" and up to 35 other |
| disclosure document to investors; | | | | purchases. Unlike Rule 505, all non-accredited |
| | | | | investors, either alone or with a purchaser |
| 2) A company registers and sells the offering in a | | | | representative, must be sophisticated that is, they |
| state that requires registration and disclosure delivery | | | | must have sufficient knowledge and experience in |
| and also sells in a state without those requirements, | | | | financial and business matters to make them capable |
| so long as the company delivers the disclosure | | | | of evaluating the merits and risks of the prospective |
| documents required by the state where the | | | | investment; |
| company registered the offering to all purchasers | | | | |
| (including those in the state that has no such | | | | 3) Companies must decide what information to give |
| requirements); or | | | | to accredited investors, so long as it does not violate |
| | | | | the antifraud prohibitions of the federal securities |
| 3) The company sells exclusively according to state | | | | laws. But companies must give non-accredited |
| law exemptions that permit general solicitation and | | | | investors disclosure documents that are generally the |
| advertising, so long as the company sells only to | | | | same as those used in registered offerings. If a |
| "accredited investors." | | | | company provides information to accredited |
| | | | | investors, it must make this information available to |
| Even if a company makes a private sale where there | | | | non-accredited investors as well; |
| are no specific disclosure delivery requirements, a | | | | |
| company should take care to provide sufficient | | | | 4) The company must be available to answer |
| information to investors to avoid violating the | | | | questions by prospective purchasers; |
| antifraud provisions of the securities laws. This means | | | | |
| that any information a company provides to | | | | 5) Financial statement requirements are the same as |
| investors must be free from false or misleading | | | | for Rule 505; and |
| statements. Similarly, a company should not exclude | | | | |
| any information if the omission makes what is | | | | 6) Purchasers receive "restricted" securities, meaning |
| provided to investors false or misleading. | | | | that the securities cannot be sold for at least a year |
| | | | | without registering them. |
| While companies using the Rule 504 exemption do | | | | |
| not have to register their securities and usually do | | | | While companies using the Rule 506 exemption do |
| not have to file reports with the SEC, they must file | | | | not have to register their securities and usually do |
| what is known as a "Form D" after they first sell | | | | not have to file reports with the SEC, they must file |
| their securities. Form D is a brief notice that includes | | | | what is known as a "Form D" after they first sell |
| the names and addresses of the company's owners | | | | their securities. Form D is a brief notice that includes |
| and stock promoters, but contains little other | | | | the names and addresses of the company's owners |
| information about the company. | | | | and stock promoters, but contains little other |
| | | | | information about the company. |
| Rule 505 | | | | So, next time your bank says no, remember there is |
| | | | | another cost effective option to raise capital for your |
| Rule 505 of Regulation D allows some companies | | | | business venture – it's called Reg D. |