Securities Trading

Tokenized Single-Vehicle Feeder Fund (Reg D 506(c) Pattern)

On-chain feeder vehicle into off-chain master fund — single-class token, periodic NAV strike, no on-chain waterfall. ACRED-anchored, neutral within the feeder-pattern category.

Vendors

Apollo · Securitize · Circle · Chainalysis

Compliance Center

Reg D 506(c) accreditation at Identity + master-fund sweep visibility transition + NAV oracle integrity at Facilitation

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S10 · UNKNOWNTokenized Single-Vehicle Feeder Fund (Reg D 506(c) Pattern)·5 stations(2 compliance, 3 infra)·securitize · circle · chainalysis
S1INTENTS2S3DISCOVERYS4S5TRANSPORTS6S7FACILITATIONS8FINALITY01Custody02Sanctions03Subscription04Tx Monitoring05Settlement
3+5 shape system
GatePre-condition — blocks if it failsMonitorConcurrent — observes without haltingObligationPost-settlement — reports after the factsolid = codedashed = policy
How to read this diagram
Each station on the rail represents a compliance or infrastructure event in the Tokenized Single-Vehicle Feeder Fund (Reg D 506(c) Pattern) path. Hover any station to inspect it. The shape tells you what kind of event it is. The ring tells you how it's enforced.
Gate Monitor Obligation| Ingress Crossing Transform Settlement Venue
This path at a glance
5 stations across 5 of 8 segments. 2 are compliance checkpoints, 3 are infrastructure.
0 code-enforced5 policy-enforced
S10 · TOKENIZED SINGLE-VEHICLE FEEDER FUND (REG D 506(C) PATTERN) · ETHEREUM
L5 APPLICATIONL4 ACCOUNTL3 EXECUTIONL2 CONSENSUSL1 NETWORKETHEREUM
L5 APPLICATIONSecuritize iD subscription portal · SEC-registered transfer agent · Apollo / sponsor-affiliate offering documents
L4 ACCOUNTInvestor wallet ↔ on-chain identity claim issued by Securitize via DS Protocol

Step 1 · Investor Onboarding (Reg D 506(c) Verification)Policy-Enforced

"An LP completing subscription documents for a private-credit fund — KYC, accreditation, suitability reviewed before the GP accepts the commitment. The tokenized feeder variant moves the master register on-chain but preserves the LP-onboarding gate intact."

The policy-enforced gate that establishes legal capacity to subscribe to the feeder vehicle. Verification follows the SEC's reasonable-steps standard under Reg D Rule 506(c)(2)(ii) — a principles-based requirement, not a checklist. Securitize's verification workflow re-evaluates accredited status annually and on material change, with the on-chain identity claim refreshed accordingly.

The ACRED-pattern feeder fund has a four-way role separation that the path makes explicit. The issuer of record is the feeder vehicle itself — Apollo Diversified Credit Securitize Fund, LLC for ACRED [VERIFY exact entity name on SEC Form D]. The SEC-registered investment adviser is an Apollo affiliate (Apollo Capital Credit Adviser, LLC pattern [VERIFY exact affiliate name]) operating under the Investment Advisers Act of 1940. The sponsoring asset manager is Apollo Asset Management / Apollo Global Management at the parent-organization level. The transfer agent — and operator of the on-chain transfer-restriction module — is Securitize. None of these four roles substitutes for the others.

Other tokenized single-vehicle feeder patterns follow analogous role separation: Hamilton Lane SCOPE-pattern feeders, KKR / Blue Owl / Ares feeder-vehicle variants where authored, and BlackRock USDXX as the money-market parallel of the same architectural pattern. The identity claim shape and the four-role separation generalize; the specific named entities differ per fund.

L4 ACCOUNT and L5 APPLICATION lit: identity, the custodian's internal controls, and the transfer agent's master register are policy-enforced bank-grade controls. Investment Advisers Act §204 (17 C.F.R. § 275.204-2) recordkeeping attaches to the adviser affiliate at the parallel adviser-side; for ERISA-eligible investor pathways (where the feeder is structured for plan-asset admission via a parallel-fund vehicle or QPAM-relief architecture), additional fiduciary-onboarding steps apply.

Honesty marker: The Reg D 506(c)(2)(ii) reasonable-steps standard is principles-based and fact-pattern-dependent. There is no SEC-blessed checklist that constitutes a safe harbor — issuers who rely on minimum-credential templates assume residual exposure if the SEC later determines the verification was inadequate for a specific investor. Securitize's workflow targets the upper end of industry practice but the residual risk is structural to the standard.
Honesty marker: ACRED's exact legal name, fund-vehicle structure (Delaware LLC vs. Delaware statutory trust), Apollo adviser-affiliate exact name, current AUM, and ERISA-eligible-investor pathway structuring carry VERIFY flags in the issuer record at compliance/registries/issuers/acred.ts. Renderers should verify against primary sources on apollo.com / securitize.io / sec.gov before any client-facing reliance.
Counterparty
Apollo Diversified Credit Securitize Fund, LLC (issuer · VERIFY) · Apollo Capital Credit Adviser, LLC (adviser · VERIFY) · Securitize (transfer agent)
Latency
3–7 business days · institutional onboarding cycle
Finality
On-chain identity claim issued by Securitize · master register updated
Cadence
Per investor onboarding · annual re-certification · ad-hoc refresh on material change in accredited status
Vendors
Securitize (transfer agent + DS Protocol) · Verify Investor · Parallel Markets · Persona · Sumsub · S&P Capital IQ (entity data) · Refinitiv (entity data alt)
Chain
Ethereum (Ethereum Foundation)
L5 APPLICATIONL4 ACCOUNTL3 EXECUTIONL2 CONSENSUSL1 NETWORKETHEREUM
L5 APPLICATIONApollo / master-fund administrator (State Street · BNY · Citco · SS&C GlobeOp pattern) — calculates and certifies NAV
L4 ACCOUNTInvestor account ↔ identity claim consumed by DS Protocol; tokenized share count calculated post-strike
L3 EXECUTIONDS Protocol transfer-restriction module + on-chain sanctions oracle (Chainalysis · Elliptic · TRM Labs pattern) + NAV oracle
◆ Enforcement Line — mixed code- and policy-enforced

Step 2 · Subscription Commitment & NAV StrikeMixed EnforcementINGESTDETECTALERT

"Submitting a subscription order to a private-credit fund — capital committed today, but the share count is set at the next monthly NAV strike. The investor knows the dollar amount they're putting in, not the exact number of shares they'll receive."

The investor commits capital. The commitment is recorded on-chain via the Securitize subscription portal, and DS Protocol's transfer-restriction module fires for the first time on the investor's identity claim from Step 1 — the canonical first enforcement of the policy work done at onboarding. Sanctions screening fires in parallel via the on-chain sanctions-oracle primitive: Chainalysis OFAC Oracle is the dominant implementation on EVM chains, with Elliptic and TRM Labs as parallel attestation services. The screen runs at every transfer attempt thereafter, not only at subscription.

The NAV strike timing is the distinctive feeder-fund characteristic. The feeder does not maintain a continuous NAV — the master fund (Apollo Diversified Credit Fund) calculates NAV at end-of-period through its fund administrator. Industry-standard institutional fund administrators include State Street Alternative Investment Solutions, BNY Mellon Alternative Investment Services, Citco Fund Services, and SS&C GlobeOp [VERIFY ACRED-specific administrator]. Apollo Diversified Credit Fund's NAV cadence is typically monthly for institutional credit funds; quarterly variants exist [VERIFY specific cadence].

Once struck, the NAV is published to the feeder's on-chain oracle. The investor's tokenized share count is then calculated by dividing committed capital by struck NAV; settlement follows T+5 to T+10 after the strike date. This creates a multi-day window during which the investor is contractually committed but does not yet know the exact share count — operationally normal for institutional credit-fund subscriptions, structurally novel relative to the same-block subscription/mint mechanics of S5 / S6 / S7 and other on-chain pool patterns.

L3 EXECUTION, L4 ACCOUNT, and L5 APPLICATION all lit. C9 (prudential) applies because the feeder operator and the master fund's adviser carry credit-risk-management obligations across the NAV-strike-and-settle window. C13 (market integrity) applies to the NAV strike methodology, the choice of NAV oracle, and the disclosure of NAV publication latency to investors.

Honesty marker: The commit-strike-settle window (typically 5–10 business days from commitment to share issuance) is operationally novel for crypto-native investors accustomed to same-block mint/burn mechanics. Investors must understand they are bound to the dollar commitment immediately but the share count is a future-value calculation. Friction at this step often surfaces as investor education work for Securitize and the issuing platform; institutional LPs from traditional private-credit backgrounds find the convention familiar.
Honesty marker: NAV oracle integrity is load-bearing. The on-chain NAV is consumed by the share-count calculation, by any subsequent transfer-restriction logic that depends on price, and (in some deployments) by lending protocols that accept the feeder token as collateral. A stale, manipulated, or incorrectly-published NAV propagates into all downstream calculations. The feeder fund's choice of NAV oracle architecture (custom multi-sig publish vs. Chainlink-style price-feed pattern vs. Apollo-direct attestation) is a primary risk concentration that is rarely disclosed at investor-facing level.
Counterparty
Securitize DS Protocol (transfer-restriction) · on-chain sanctions oracle · Apollo / master-fund administrator (NAV strike)
Latency
<1s on-chain commit · end-of-period NAV strike (monthly typical) · T+5 to T+10 settlement
Finality
Capital committed (binding · dollar-fixed) · share count calculated at NAV strike · settlement T+5 to T+10
Cadence
Per subscription event (on-chain commit) · monthly NAV strike (typical for institutional credit funds; VERIFY ACRED-specific) · per OFAC list update propagated by sanctions oracle
Vendors
Securitize DS Protocol · Tokeny T-REX (alt architecture) · Chainalysis OFAC Oracle · Elliptic · TRM Labs · State Street / BNY / Citco / SS&C GlobeOp (institutional fund administrator pattern) · Custom NAV oracle (Chainlink Price Feeds primitive · Apollo-direct attestation pattern)
Chain
Ethereum (Ethereum Foundation)
L5 APPLICATIONL4 ACCOUNTL3 EXECUTIONL2 CONSENSUSL1 NETWORKOFF-CHAIN
L5 APPLICATIONApollo Capital Credit Adviser (master-fund adviser · VERIFY) · master-fund custodian (BNY · State Street · JPM · Northern Trust pattern · VERIFY) · Circle (USDC redemption rail) · fund administrator + auditor (Big 4 pattern)

Step 3 · Master-Fund Sweep (Feeder → Master)Policy-Enforced

"A feeder fund wiring committed capital to the master fund's bank custodian — the moment when the subscription leaves the visible ledger and enters the master's investment program. The on-chain world ends here for the underlying capital."

The structurally distinctive feeder step. The feeder smart contract aggregates settled subscriptions from Step 2, then periodically sweeps the cash leg off-chain. Mechanically: the feeder's accumulated stablecoin balance is redeemed with the cash-leg issuer — Circle for USDC, with Paxos USDP and Circle EURC as analogous rails where applicable — and the issuer wires USD to the master fund's custody account.

The master-fund custody chain takes over. Industry-standard institutional custody banks fitting this role include BNY Mellon, State Street, JPMorgan Custody, and Northern Trust [VERIFY ACRED-specific master-fund custodian]. The master fund — Apollo Diversified Credit Fund — is a separate legal entity from the feeder, with its own SEC-registered investment adviser (an Apollo affiliate operating under the Investment Advisers Act of 1940). The adviser's investment-management discretion directs the deployment of swept capital into underlying private-credit positions per the master fund's investment program: direct loans, mezzanine credit, structured-credit positions.

Visibility transitions at this step. On-chain transparency stops at the feeder. The master fund's portfolio composition, leverage, concentration, and credit-quality state are disclosed through Apollo's quarterly investor reports and audited annual financial statements (auditors fitting the institutional-fund role include KPMG, EY, Deloitte, and PwC [VERIFY ACRED-specific auditor]) rather than via real-time on-chain accessors. Investors see the NAV the feeder publishes; they do not see the master's portfolio composition between disclosure cycles.

L5 APPLICATION lit. C8 (operational resilience) applies at the master-fund custody chain — SEC Rule 17a-4 (17 C.F.R. § 240.17a-4) for any broker-dealer touchpoint, IAA §204 (17 C.F.R. § 275.204-2) for the adviser, and the fund administrator's books-of-record obligations under the master's organizational documents. C10 (operational resilience) also covers the stablecoin off-ramp: the feeder's ability to convert USDC to USD is bounded by Circle's redemption capacity, regulatory posture, and operating uptime. AIFMD Article 24 reporting to ESMA applies if the master fund is marketed to EU investors under AIFMD passport [VERIFY ACRED's marketing-jurisdiction posture].

Honesty marker: On-chain visibility ends at the feeder. From the perspective of an on-chain analyst, the master fund's portfolio is opaque between Apollo's quarterly investor reports and the annual audited financial statements. The on-chain NAV is a real and load-bearing signal but it is a single number; the underlying exposures, concentration limits, leverage, and credit quality are not visible at chain-query latency. Tokenized feeder structures do not eliminate the disclosure-cycle latency that is structural to private-fund operations.
Honesty marker: Stablecoin off-ramp capacity is upstream of every USDC-denominated feeder fund. Circle's redemption operations, regulatory posture, and any temporary halt to USD-out conversions propagate into every feeder fund's ability to sweep capital to its master. This is not a Securitize-specific risk or an Apollo-specific risk — it is a stablecoin-issuer-trust-chain risk that any tokenized feeder using a third-party stablecoin shares with every other tokenized fund using the same stablecoin. The feeder's compliance posture is at least as strong as the cash-leg stablecoin's redemption reliability.
Counterparty
Apollo Diversified Credit Fund (master) · Apollo Capital Credit Adviser (master adviser · VERIFY) · master-fund custodian · Circle (cash off-ramp)
Latency
Same-day on-chain stablecoin burn · T+1 to T+3 stablecoin redemption to USD wire at master custodian · capital deployment cadence per master adviser's discretion
Finality
Capital deployed to master fund · master custody balance updated · feeder smart-contract balance reduced
Cadence
Per sweep cycle (typically aligned with NAV strike — monthly for most institutional credit funds; VERIFY ACRED-specific cadence)
Vendors
BNY Mellon (master-fund custody pattern) · State Street (custody alt) · JPMorgan Custody (custody alt) · Northern Trust (custody alt) · Circle (USDC redemption rail · cash off-ramp) · Apollo Capital Credit Adviser (master-fund adviser · VERIFY) · KPMG · EY · Deloitte · PwC (institutional fund-audit pattern)
Chain
Ethereum (Ethereum Foundation)
L5 APPLICATIONL4 ACCOUNTL3 EXECUTIONL2 CONSENSUSL1 NETWORKETHEREUM
L5 APPLICATIONApollo Capital Credit Adviser (NAV calculation · VERIFY) · master-fund administrator (books-of-record · State Street / BNY / Citco / SS&C pattern) · Big 4 auditor (KPMG / EY / Deloitte / PwC pattern · VERIFY)
L4 ACCOUNTToken-holder accounts ↔ pro-rata distribution credit + NAV-refresh balance update
L3 EXECUTIONNAV oracle (Chainlink Data Feeds · custom multi-sig · Apollo-direct attestation pattern) + feeder distribution function + USDC distribution rail
◆ Enforcement Line — mixed code- and policy-enforced

Step 4 · NAV Reporting & Periodic DistributionMixed EnforcementINGESTDETECTALERT

"A private-credit fund striking its monthly NAV — the GP signs off, the administrator publishes the marks, distributions are calculated, and LPs see their capital account update. In the tokenized feeder variant, the same monthly strike is published to an on-chain oracle that token holders consume directly."

The recurring rhythm of the feeder fund. At end-of-period (typically monthly for institutional private-credit funds [VERIFY ACRED-specific cadence]), the master adviser and fund administrator strike NAV based on marked-to-model or marked-to-market valuations of the underlying credit positions. The struck NAV is then published to the feeder's on-chain NAV oracle, and the token's per-unit value refreshes for everyone simultaneously.

Income distributions are calculated pro-rata across the single class of feeder tokens — there is no tranche structure and no waterfall priority. This is the structural inverse of S5 / S6 / S7, where multi-tranche waterfalls handle the priority problem that single-class feeders simply don't have. Cash flows back from the master custodian to the feeder smart contract as a USD wire, gets converted to USDC via Circle (or analogous stablecoin issuer rail), and is distributed to token-holder wallets through the feeder's distribution function. Redemption requests submitted during the prior redemption window are processed at this same NAV (settled in Step 5).

NAV oracle architecture is load-bearing for compliance integrity. Common patterns: Chainlink Data Feeds with a custom oracle adapter; Apollo-direct attestation via multi-sig with the adviser and administrator as signers; or a third-party NAV-publishing service [VERIFY ACRED-specific NAV oracle architecture]. Whichever pattern the feeder uses, the on-chain NAV is the single number every downstream consumer (the share-count calculation, any lending protocol that accepts the feeder token as collateral, secondary-market quoting on Securitize Markets) reads. The integrity of that single number is the operational center of gravity at this step.

L3 EXECUTION (NAV oracle + distribution function) · L4 ACCOUNT (token-holder balances refresh post-distribution) · L5 APPLICATION (master adviser + administrator + Big 4 auditor) all lit. C9 (prudential) applies to the master adviser's NAV calculation discipline; C11 (recordkeeping) applies to the fund administrator's books-of-record and the on-chain oracle publication trail; C13 (market integrity) applies to NAV publication cadence, methodology disclosure, and any departures from published methodology that require investor notification.

Compliance Tests
PASSNAV publication cadenceNAV struck and published on contractual schedule (monthly target; institutional credit-fund convention). Late or skipped strikes trigger investor notification under the master fund's organizational documents.
PASSNAV calculation methodology consistencyMethodology consistent with adviser's published NAV policy. Material methodology change requires advance investor disclosure under IAA fiduciary duty + the adviser's compliance manual.
PASSDistribution pro-rata accuracySingle-class feeder distributes pro-rata across all outstanding tokens; per-token distribution amount matches (gross income − fees) ÷ outstanding tokens to the cent.
WARNQuarterly investor reporting timelinessInvestor reports must issue per the master fund's organizational documents — typically 30 to 45 days after quarter-end. Late reports are a recurring honest-friction surface for institutional credit funds; not a compliance failure but a reportable operational metric.
Honesty marker: NAV oracle integrity is the single largest operational risk concentration at this step. Every downstream consumer of the feeder token — the share-count calculation, lending protocols accepting the feeder token as collateral, secondary-market quoting — reads the same on-chain NAV. A stale, manipulated, or incorrectly-published NAV propagates into all of them simultaneously. The feeder's choice of NAV oracle architecture (Chainlink-style, custom multi-sig, direct attestation) is rarely disclosed at investor-facing detail; institutional LPs should request the architecture document directly from the adviser.
Honesty marker: Investors see the NAV but not the underlying portfolio between disclosure cycles. The on-chain NAV is a real and load-bearing signal but it is a single number; the underlying credit positions, concentration, leverage, and credit-quality state are disclosed only through Apollo's quarterly investor reports and audited annual financials. A credit deterioration in the master's portfolio may not surface in the on-chain NAV signal until the next strike incorporates the loss — which can lag actual credit events by 30 to 60 days in a falling market. This disclosure-cycle latency is structural to private-fund operations and is not eliminated by the tokenized wrapper.
Counterparty
Apollo Capital Credit Adviser (NAV calculation) · master-fund administrator · NAV oracle · Circle (USDC distribution rail)
Latency
End-of-period NAV strike (monthly typical · VERIFY ACRED-specific) · T+5 to T+10 distribution settlement
Finality
NAV refreshed on-chain · income distributed pro-rata · redemption queue updated
Cadence
Monthly NAV strike (institutional credit-fund convention · VERIFY) · per-period income distribution · quarterly investor reporting · annual audit cycle
Vendors
Apollo Capital Credit Adviser (master adviser · VERIFY) · State Street / BNY / Citco / SS&C GlobeOp (fund administrator pattern) · Chainlink Data Feeds (NAV oracle infrastructure pattern) · Custom multi-sig NAV oracle (Apollo-direct attestation pattern) · Securitize DS Protocol (distribution mechanics on-chain) · Circle USDC (cash distribution rail) · KPMG / EY / Deloitte / PwC (Big 4 audit pattern)
Chain
Ethereum (Ethereum Foundation)
L5 APPLICATIONL4 ACCOUNTL3 EXECUTIONL2 CONSENSUSL1 NETWORKETHEREUM
L5 APPLICATIONSecuritize Markets ATS (secondary · load-bearing for ACRED · VERIFY) + Apollo / master adviser (redemption-window processing · VERIFY) + tax-reporting application (Lukka / CoinTracker pattern)
L4 ACCOUNTToken-holder account ↔ transfer-agent master register update on redemption (token burn + USDC mint) or secondary transfer

Step 5 · Exit — Secondary Market OR Scheduled RedemptionPolicy-Enforced

"An LP exiting an institutional private-credit fund — either by selling the position to another LP on a secondary market (private-wealth secondaries platforms in TradFi; Securitize Markets in the tokenized variant) or by submitting a redemption request to the GP for fulfillment at the next quarterly window. The two modes have wildly different liquidity profiles and price discovery."

Two exit modes with structurally different mechanics. **Mode 1: Secondary market sale on the SEC-registered ATS hosting the feeder token.** Securitize Markets is the load-bearing ATS for ACRED specifically [VERIFY Form ATS / ATS-N filing]; Prometheum, INX Securities, tZERO, and OnChain Markets operate the same venue category for similar tokenized feeder funds whose tokens list elsewhere. Reg ATS Rule 301 governs the venue's broker-dealer registration and filing; Rule 303 governs the ATS recordkeeping. The trade settles at the bid/offer the buyer accepts — which may diverge from the most recent struck NAV due to thin order books, buyer-specific accreditation overhead, and per-transfer transfer-restriction-module cost overhead.

**Mode 2: Scheduled redemption window.** The investor submits a redemption request through the Securitize subscription portal; the request queues for the next redemption window (typically quarterly for institutional private-credit funds with 60–90 days advance notice [VERIFY ACRED-specific cadence and notice period]). At the window's strike date, the master fund processes the redemption at the struck NAV; the master adviser sources the redemption from the master fund's available liquidity (or, in stressed conditions, from selective portfolio liquidation). Cash settles back through master custodian → feeder smart contract → USDC mint to the redeeming investor's wallet. Settlement T+5 to T+10 after strike.

L4 ACCOUNT and L5 APPLICATION lit: exit is policy-enforced. The Securitize transfer agent's master-register update is the legal record of redemption; the ATS venue's Rule 303 recordkeeping is the legal record of any secondary trade. The on-chain burn (for redemption) or transfer (for secondary sale) is the technical execution; the binding legal artifacts sit at L4 (transfer-agent register) and L5 (ATS records, master fund books).

Tax reporting (C12) applies on realized yield. US persons subject to IRS §6045 cost-basis reporting at the broker-dealer or ATS level. EU intermediaries subject to DAC8 (crypto-asset reporting) propagating to the investor's tax residence. The cross-border overlap can be material: a US-resident investor exiting an ACRED-pattern feeder via Securitize Markets may produce reportable events under §6045 (US) and DAC8 (EU intermediary touch point) simultaneously, plus the master fund vehicle's own AML reporting if structured as a Cayman or BVI feeder. Pool operators typically address this in offering documents but per-investor reconciliation is non-trivial.

Honesty marker: Secondary market thinness applies harder to feeder-fund tokens than to other tokenized securities. ACRED-pattern feeders are single-class tokens with periodic NAV strikes — secondary buyers cannot quote against a continuous price signal, must absorb the per-transfer transfer-restriction overhead, and inherit the disclosure-cycle latency described in Step 4. At the model's January 2026 cutoff, Securitize Markets's ACRED secondary-trading volume is thin enough that investors should plan to hold to next redemption window and treat secondary liquidity as opportunistic rather than reliable.
Honesty marker: Redemption gating is a structural feature of credit funds, not a defect. The master fund's organizational documents typically reserve the right to gate redemptions if aggregate redemption requests in a window exceed available liquidity (commonly 5% of NAV per quarter), or to suspend redemptions entirely if the adviser determines that liquidating positions to meet redemptions would be detrimental to remaining investors. This is the standard institutional-credit-fund liquidity-management posture and applies equally to traditional LP interests; the tokenized wrapper does not change it. Investors expecting open-ended-mutual-fund-style daily liquidity will find ACRED-pattern feeders structurally unsuited; investors familiar with quarterly-redemption-window credit funds find the convention familiar.
Counterparty
Securitize Markets (secondary exit) · Apollo Diversified Credit Fund + Apollo Capital Credit Adviser (redemption · VERIFY)
Latency
Secondary: T+0 to T+2 if a buyer is at quote · Redemption: 60–90 days notice → next-window strike → T+5 to T+10 settlement
Finality
Position exited via secondary trade OR redeemed at NAV with USDC distribution · master register reflects exit
Cadence
Per investor exit event (ad-hoc) · per quarterly redemption window cycle (typical · VERIFY ACRED-specific) · annual tax-reporting cycle for the position
Vendors
Securitize Markets (ATS — load-bearing for ACRED secondary) · Prometheum (ATS alt for similar feeders) · INX Securities (ATS alt) · tZERO (ATS alt) · OnChain Markets (ATS alt) · Lukka (institutional crypto tax reporting) · CoinTracker (retail tax-reporting pattern)
Chain
Ethereum (Ethereum Foundation)

Resolved 5 steps across 1 chain(s). 0 threshold(s) triggered. Frameworks: Common Reporting Standard / FATCA.

Coverage notes: 5 disclosed gap(s).