PRIVATE PLACEMENTS

Applying its expertise and experience, Geneva Capital leverages its proprietary base of private equity funding sources, leading institutions and strategic investors to provide growth capital for its clients. The firm is also in constant daily contact with many of the top-tier venture capital and private equity funds, public sector pension funds, as well as endowment funds. Similarly, relationships are carefully maintained with a wide range of profitable corporations interested in monitoring the financial marketplace for various new investment opportunities.

MERGERS AND ACQUISITIONS

Geneva Capital is an M&A authority. Taking a relationship management approach, which allows our professionals to thoroughly understand the business and financial requirements of each corporate client, Geneva can provide appropriate merger identification, strategic alternative assessments, transaction negotiations and execution. For clients seeking strategic partnerships, e.g., distribution efficiencies, compatible merchandising strategies, or other benefits from an alliance, we will find and negotiate with potential partners, often leading to eventual mergers.

Some of the specific services that Geneva Capital offers to M&A clients are: private placements, both equity and debt; bridge financings, public offerings, financial advisories; valuation and sales/divestiture advice; leveraged and management buyouts; corporate reorganizations; and takeover defenses.

EQUIPMENT SALE—LEASEBACKS

Equipment Sale—Leasebacks are a long established financial instrument used to raise capital from an existing asset base (as well as to reduce borrowing.) It is the sale of an asset for cash, while the asset remains on the seller's premises, with a contract to lease the asset back—and an option to repurchase at term's end.

Lease Financing can offer advantages over traditional bank financing in two ways: (1) the cost of funds is often lower due to the "sharing" of tax benefits; and (2) the term of the financing is usually longer than what is normally available from commercial lenders.

Deferral is the basic tax benefit realized from leasing. In its early years, a leasing transaction generates tax loss in excess of rental income, as a result of depreciation deductions. In a leveraged lease (where the lessor has financed its purchase with debt) the loss (and deferral) are intensified by interest deductions. The early tax loss is then matched by taxable income in later years. This is often referred to as "phantom income" because it represents rental income used to repay debt principal (a non-deductable outlay.) The cash is not available to the lessor to pay tax on the rental income.

REAL ESTATE FINANCING

Geneva Capital offers capital market advisory services to real estate owners, developers, and entrepreneurial investors in the United States and abroad. Our primary focus is on raising equity and debt capital. Capital raising activities include the financing of discreet assets and operating companies, REIT mergers and acquisition assignments, investment sales and a variety of other real estate advisory projects. Property types include apartments, shopping centers, offices, industrial sites, senior housing, environmentally "tainted" properties, convenience stores, and franchise finance opportunities.

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