SBA 7(a) Q&A
Short answer
Yes, a deferred management bonus can count as equity if it is irrevocably vested, documented, and verifiable as unencumbered funds available at closing.
Funds that are legitimately earned and irrevocably vested to the borrower can qualify as equity injection. The key is that the funds must be clearly documented as belonging to the borrower and available for the business acquisition at or before closing, without any repayment obligation.
A buyer has a $25,000 deferred bonus that vests and becomes payable prior to the loan closing. Documentation from the employer confirming the vested bonus and its payment date allows it to count as equity.
Insider move
Lenders will require official documentation from the employer confirming the bonus amount, its vested status, and the timing of its availability. They need to ensure it's not conditional or a form of compensation that could be clawed back.
13 CFR Part 120 — Business Loans
Office of the Federal Register · Federal regulation
SOP 50 10 - Lender and Development Company Loan Programs
Last checked 2026-06-14. Official sources control — verify before relying on any rule for a live deal.
Last reviewed 2026-06-14 · SBA sources checked through 2026-06-14. DealRoom analysis of public SBA 7(a) lending records (FY2020–present). Grounded in the current SBA rulebook; verify against the official sources above before relying on it for a live deal. Not legal, tax, or financial advice, and not an approval decision.
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