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Private Debt in IRAs: Understanding UBTI, UBIT and UDFI

Jun 2, 2026 | Articles

By Brett Davis Jeff Smallowitz’ article in the May, 2025 Points of Interest, Unlocking Opportunities: A Guide to Lending to and from Self-Directed Retirement Plans illustrates the complexity involved with private debt...

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COMPLIANCE CORNER – Three Key NMLS Changes Private Lenders Should Be Watching

Jun 2, 2026 | Articles

By Michelle R. Rodriguez, Esq. The Nationwide Multistate Licensing System (NMLS) is in the midst of a multi-year modernization effort that will materially affect how mortgage companies—including private lenders—operate, report,...

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CAN YOUR LIEN BE STRIPPED IN BANKRUPTCY COURT?

Jun 2, 2026 | Articles

By Benjamin Levinson, Esq. Are you a lender who provides short term loans of five years or less secured by a borrower’s principal residence? If so, then the Mission Hen case impacts your business because your loan can be...

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When Must a Lender Send a Balloon Payment Notice?

Jun 2, 2026 | Articles

By Cathy K. Robinson, Esq. and T. Robert Finlay, Esq. Loan servicers know which loans require a balloon payment notice; but many private lenders servicing their own loans have no idea whether a balloon payment notice is required...

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IRS Forms 1099-C and 1099-AWhat Lenders and Servicers Must Know

Mar 17, 2026 | Articles

By David Duner, CPA (Retired) The real estate market may have some unpleasant surprises for borrowers who lose their property due to abandonment or foreclosure of their real property.  The focus of this article concerns lender...

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Recent Posts

  • If Your Borrowers Are Confused, It’s Probably Not Their Fault
  • Compliance Corner: Strategies and Considerations When Foreclosing on Multiple Parcels
  • CMA Scores a Win!  SB 1957 is Signed Into Law
  • Lender Beware:  Accepting a Post-Maturity Partial Payment
  • Reverse 1031 Exchange Transactions: Key Benefits, Best Practices and What Really Matters

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