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Accrual Model Opinion of Counsel - Form 27A (

Accrual Model Opinion of Counsel - Form 27A ( 2026

Accrual Model Opinion of Counsel - Form 27A ( Preview on Page 1

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The document is a model Opinion of Counsel provided by the U.S. Small Business Administration (SBA) for independent legal counsel regarding draws against Accrual Debenture commitments. It outlines the necessary elements and legal considerations for SBA's acceptance of such draws, emphasizing that the opinion must be issued by independent counsel with no affiliation to the Small Business Investment Company (SBIC). The document includes specific requirements for the opinion related to the legal structure of the SBIC and details about the licensing and authorization processes.

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Click ‘Get Form’ to open it in the editor.
Begin by entering the date at the top of the form, ensuring it reflects the current date of your opinion.
Fill in the Licensee's name where indicated, ensuring accuracy as this is crucial for legal documentation.
Review and complete the sections regarding the original executed Accrual Debenture(s) and any relevant agreements. Make sure to adjust bracketed information to fit your specific legal structure.
Provide details about the General Partner and ensure all state-specific laws are referenced correctly in your opinion.
Conclude by stating your opinion clearly, confirming that all necessary conditions have been met for the transaction.

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