First Atlantic Capital takes a disciplined approach to selecting investment targets that encompasses a multilayered analysis consisting of identifying regulatory programs, market characteristics, ownership types and financial factors. Among the issues considered in the selection of targeted properties are those that either enable or inhibit the ability to add value to an asset. These include:

Restrictions or limitations on rent increases

Distribution of cash flow

Mortgage repayment

Refinancing

Distribution of reserve accounts

Rights and interests of ownership entities

Expired tax advantages

Exit taxes

Since added value strategies are largely dependent on increased income, analysis includes detailed rent comparisons, the terms and conditions of existing debt, and the potential for assumption, restructuring, refinancing or sale of the underlying security. Targeted properties with the most feasible financial indications are those with strong rental markets and controllable and predictable operating expenses.

Prior to initiating contact with an acquisition target, First Atlantic Capital would typically evaluate the following:

Refinancing and holding the asset after increasing rents

Processing mark-up-to-market of a 236 decoupling through HUD

Refinancing at the current rents and holding the asset for future disposition

Redevelopment of the asset combined with equity raised through the sale of Low Income Housing Tax Credits

Holding the investment for current cash flow and a future disposition or capital event

Potential sale of the asset