SPV Dictionary

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Membership Class

Stockholders owning different shares in different companies or assets within the same SPV. Treatment of the investors within the SPV is different because each investor, or portion of investors, owns a different asset or assets from the other SPV investors. Investors are defined as Members of the SPV. Membership classes are a complex accounting puzzle […]

Membership Interest (Membership units, member)

A membership interest is an investor’s ownership stake in an LLC (not an LP). Each investor in an LLC is called a “member.” A person who holds a membership interest has a profit and voting interest in the LLC. Ownership in an LLC can be expressed by percentage ownership interest or membership units. A membership […]

Membership Sale

Sometimes investors wish to sell their SPV membership interest to a third party for more or less (usually more) than the amount they originally contributed when they invested into the SPV. It is advised to consult legal counsel and the SPV fund documents in these matters. A membership sale requires legal documentation and cap table […]

Membership Transfer

Oftentimes an investor needs to change the entity that invested in the SPV. For example, an investor might use an LLC to make an investment and then years later set up a trust that will hold all of the investor’s assets, including the investment they made into the SPV. The investor will ask the Organizer […]

Merger

A merger is a deal to unite two existing companies into one new company. There are several types of mergers and also several reasons why companies complete mergers. Most mergers unite two existing companies into one newly named company. Mergers and acquisitions are commonly interchangeable terms.  SPVs that own shares in a company that merges […]