Engagement summary
Client Background
CIM Group is a community-focused real estate and infrastructure owner-operator with a diversified portfolio of urban real estate and net-lease assets across the United States.
Engagement Scope
R&M delivered SOX 404 flowchart documentation, risk-control matrix preparation, and lessor accounting analyses under ASC 842 for complex real estate lease arrangements. Engagement also included a change-in-control analysis for fund-level transactions and infrastructure-fund investor documentation.
Services Provided
- SOX 404 flowchart documentation and risk control matrix
- ASC 842 lessor accounting for complex real estate arrangements
- Change in control analysis for fund-level transactions
- Infrastructure fund investor documentation support