MinhT1,
Thanks for your reply. This investment was sold to a third party as an asset purchase on an "installment" basis. Investors received an ~ 75% payout upon the sale Closing date (Nov 2024), and we will get another ~25% payout upon the "earn-out" date mid 2025. Do you agree this meets the "substantially all" disposition criteria at the first Closing date of Nov 2024 given most of the gain on sale will be realized in 2024?
