Deal Structure

Promissory Note

A written promise to repay a specified sum of money on defined terms — the legal instrument documenting a seller note, SBA loan, or any other debt obligation in a business acquisition.

Key Insight

The term sheet says "seller note at 6%, 5 years." The promissory note determines what actually happens if a payment is missed, if the business is sold, or if the buyer disputes the amount owed.

Key Promissory Note Terms

Principal: The original loan amount Interest rate: Fixed or variable, and how computed (simple vs. compound) Payment schedule: Monthly, quarterly, or balloon structure Maturity date: When the full balance is due Prepayment: Whether the borrower can pay early without penalty Default provisions: What constitutes a default (missed payments, material breach), the cure period, and the remedies upon default Acceleration clause: Whether the full balance becomes immediately due upon default Subordination: Whether the note is subordinate to senior lenders (typically yes for seller notes)

Seller Note Specific Terms

Seller notes typically include:

  • Standby provisions: Whether payments are deferred during the standby period (SBA requirement)
  • Cross-default: Whether a default on the SBA loan also triggers default on the seller note
  • Change-of-control: Whether a subsequent sale of the business triggers full repayment
  • Offset rights: Whether the buyer can withhold payments against indemnification claims

Seller Note Subordination Agreement

When there is both an SBA loan and a seller note, the SBA lender will require a formal subordination agreement — the seller formally agrees that the seller note is junior to the SBA loan in priority. Payments on the seller note during the standby period are blocked; repayment on default is also junior to the SBA lender.

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