Should I Give Up a Piece of the Action Or Give a Promissory Note?

Private money deal structuring is one of the mostlarger gain but not explicit return on investment.
important skill sets you can develop as a real estateLet me submit that you're going to be giving up a
investor raising capital. I'm assuming, of course, thatpiece of the action either way - so you might as well
you've already made the decision to raise privatestructure the deal so that both you and the private
money - perhaps you have an investor already - andinvestor get the biggest benefit. What this means is
you're looking for ways to set up the deal (amountthat your loan payment on a promissory note is paid
invested, ROI, timing, etc.) so that both you and theout of your cash flows just the same as divided
investor are happy.profits would. There aren't two sources of cash for
Admittedly, this can be a tricky balance to reach.paying each investment type.
After all, you would prefer to pay the lowest returnIf all things are equal, a big issue to tackle would be
possible to get the money and your investor wantsthe tax treatment of the profits for each private
the highest return possible for placing their funds.money investment. For instance, interest paid on a
Don't worry: this is nothing devious from either party,promissory note is taxable as ordinary income to the
it's just basic business.private investor and is a pre-tax expense for your
A thousand years ago, when somebody wantedcompany/project. Profits paid out of coffers to a
capital to make more of something or to take goodsprivate investor are not tax deductible for your
to a far off place- there was most likely a back andcompany/project but they may be taxed at lower
forth between principal (the investor) and agent (therates (e.g. passive income) for the private investor.
business owner) about how much of the spoils eachPrivate money equity sharing could also give you
party would get. The middle ground where bothmore flexibility in when cash flows are distributed
principal and agent meet is the return that is paid.from your company or investment project.
Businesses may change and evolve over time, butAs you evaluate your investment project with
guiding principles don't. If you can afford to pay 15%private capital factored in, you must take all factors
per annum to an investor but the investor is happyinto account. I have found many equity deal
with 9% on their money, which return are you goingstructures to work extremely well as opposed to
to pay?using private money loans. You're still using private
This begs the question that real estate investors runmoney, but the set-up is different. Many of your
into all the time: "should I give up a piece of theprivate investors will be at least interested in the tax
action (e.g. profits) or simply pay a fixed rate ortreatment of their investment with you. Structuring a
return (e.g. promissory note). One option offers thedeal so that they get dividends or capital gains
investor a fixed return, which some will like, and theversus ordinary income could mean the different in
other offers the investor a chance for potentiallygetting $100,000 or $500,000 in funding.