ROBS: review C corporation formation, new qualified plan documents, employer-stock purchase, independent valuation support, employee eligibility, nondiscrimination, Form 5500, Form 1120, fees, prohibited transactions, and exit administration.
SBA-backed loan pathway: review lender underwriting, use of proceeds, borrower equity injection, collateral, personal guaranty, guaranty fee, other closing costs, maturity, variable-rate changes, and the distinction between an SBA guarantee and borrower approval.
Conventional business loan: review repayment capacity, covenants, liens, collateral, personal guaranty, variable-rate exposure, prepayment terms, and whether cash-flow assumptions survive downside scenarios.
HELOC or home-equity borrowing: review home collateral, variable rates, household liquidity, foreclosure risk, business failure risk, and whether business debt is being shifted to personal real estate.
Personal savings or bootstrap cash: review remaining emergency reserve, working-capital needs, concentration in the business, and whether using cash avoids debt at the cost of liquidity.
Retirement plan loan: review whether the plan permits loans, whether the statutory rough ceiling is lowered by plan terms, repayment schedule, five-year rule or principal-residence exception, payroll logistics, default treatment, and job-change consequences.
Equity investors: review securities compliance, valuation, dilution, voting rights, governance, buy-sell terms, information rights, investor accreditation where relevant, and conflicts with any ROBS-owned employer stock.