Related Party LRBA interest rates 2015-2021 Funds which have Limited Recourse Loan Arrangements (“LRBA”) where the loan has been provided by a related party (typically members of the fund) are required to pay interest based on an “arms length rate”. In the event a fund does not pay an arms length rate the fund income may be treated as NALI … Continue reading Related Party LRBA interest rates 2015-2021