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Lender & Borrower Guides

Plain-English answers for lending and borrowing situations the standard finance advice never covers. Each guide ends with the right note type for what you are doing.

Reference

Maximum Legal Interest Rate on a Loan by State

State usury caps on a private loan or promissory note, the exemptions that swallow the rule, the penalties for charging too much, and a 50-state table.

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Reference

Is a Promissory Note Legally Binding?

What makes a note enforceable, why it usually does not need notarization, the elements a court looks for, and what can quietly make a good note uncollectible.

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Reference

Are Promissory Notes Taxable?

Why the principal is not income but the interest is, imputed interest on low-rate loans, gift-tax overlap, and what each side reports to the IRS.

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Lender Guide

Lost or Destroyed Promissory Note

You can still collect on a note you lost. How a lost-note affidavit and an indemnity work, the evidence courts accept, and how to prevent it next time.

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Lender Guide

Personal Guaranty on a Business Loan

How a personal guaranty works, the unlimited vs limited types, federal spousal-consent rules, and what makes one actually enforceable in court.

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Reference

Confession of Judgment Clauses

Banned in consumer credit, restricted in most states, still enforceable in Pennsylvania and a few others. When they help, when they backfire, and how to challenge one.

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Lender Guide

Small Claims Court for Unpaid Promissory Notes

State limits range from $2,500 to $25,000. What to bring, common borrower defenses, and how to actually collect on a judgment after winning.

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Lender Guide

Lending Money to Family or Friends

How to make a family loan that does not destroy the relationship: written terms, IRS minimum interest rates, and which note type fits.

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Lender Guide

When a Borrower Stops Paying

A step-by-step playbook: demand letter, acceleration, collateral, small claims, statute of limitations. Move fast, in the right order.

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Reference

Promissory Note vs IOU vs Loan Agreement

Three documents that look similar but protect you very differently. What each one is, when to use it, and what happens in court.

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Lender Guide

Secured vs Unsecured: When to Require Collateral

Loan size thresholds, types of collateral, UCC-1 filings, and when an unsecured note is the right call instead.

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Lender Guide

Imputed Interest and the IRS AFR for Family Loans

What happens when you charge 0% on a family loan. Applicable Federal Rate explained, the $10,000 exception, and gift-tax overlap.

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Lender Guide

Promissory Note for a Private Vehicle Sale

Seller-financed vehicle sales: promissory note, lien on title, DMV filing, and what to do if the buyer stops paying.

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Lender Guide

Statute of Limitations on Old Debts

How long you have to sue on a note, when the clock starts, what restarts it, and which actions can permanently toll the deadline.

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Reference

Demand Note vs Installment Note: When Each Makes Sense

Cash-flow timing, business uses, notice procedures, and how to choose the right repayment structure for your loan.

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Lender Guide

Co-Signer or Guarantor on a Note

The difference between a co-signer and a guarantor, when guarantor liability ends, and common mistakes that release a guarantor.

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Reference

Forgiving a Family Loan: Gift Tax Considerations

Annual exclusion, lifetime exemption, forgiving in installments across years, Form 709, and what the borrower owes in taxes.

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Lender Guide

Acceleration Clauses: When to Use and How to Invoke

Cure periods, written notice mechanics, the one-way-door problem, and when invoking acceleration is the right call.

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Reference

Selling or Assigning a Promissory Note

UCC Article 3 negotiability, how to assign a note, notice to the borrower, discount pricing, and buyer due diligence.

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Lender Guide

Promissory Note for a Business Loan

Owner-to-business loans, related-party IRS rules, S-corp basis tracking, and when you also need a loan agreement.

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Reference

Promissory Note for Real Estate

Why you need both a note and a mortgage or deed of trust, recording requirements, balloon payments, and when to use an attorney.

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Borrower Guide

What to Do with a Paid-Off Note

Marking the note paid, releasing UCC-1 liens, returning the original to the borrower, vehicle title releases, and retention rules.

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Reference

Notarization and Witnesses on a Promissory Note

When notarization is required, when witnesses help, what each one actually proves in court, and how to do it right the first time.

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Lender Guide

Late Fees, Default Interest, and Grace Periods

How to set late fees that hold up in court, the difference between default interest and a late fee, and grace period mechanics.

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Lender Guide

Perfecting Collateral Liens: UCC-1 and Titled Property

Filing a UCC-1 on business assets, recording liens on vehicle titles and real estate, and why an unperfected lien may be worthless.

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Lender Guide

Recording Payments and Keeping a Payment Ledger

How to keep a payment log that survives a court challenge, what each entry should include, and how to send periodic statements.

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Lender Guide

Demand Note: How to Make Demand and What Happens Next

Written demand mechanics, the reasonable-time standard, certified mail vs email, and the timeline from demand to lawsuit.

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Lender Guide

Lending to Your Own LLC or Small Business

Owner-to-business loans done right: written note, AFR interest, S-corp basis, and why a sloppy loan can be reclassified as a contribution.

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Lender Guide

Down Payment Loan From Parents to Homebuyer

Gift letter vs promissory note, mortgage lender impact, AFR interest, and the structure that satisfies the lender and the IRS at the same time.

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Reference

Refinancing or Modifying an Existing Note

When to amend versus replace, statute-of-limitations reset, security carryover, and capitalizing accrued interest into a new principal.

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Lender Guide

Promissory Note for Tuition or Wedding Loan

Deferred payments for school, immediate payments for weddings, the direct-tuition tax exemption, and the annual-exclusion forgiveness strategy.

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Lender Guide

Seller Financing on a Private Home Sale

Note + mortgage structure, Dodd-Frank limits, due-on-sale traps, installment sale tax treatment, and how foreclosure works if the buyer stops paying.

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Reference

Out-of-State Borrower or Lender: Whose Usury Law Applies?

Choice-of-law clauses, fundamental public policy override, federal preemption for banks, and how to draft a note that works across state lines.

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Lender Guide

Converting an Old IOU Into a Real Promissory Note

Formalize a handshake loan or scribbled IOU into an enforceable note. Acknowledgment, statute-of-limitations reset, and how to ask without starting a fight.

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Reference

Promissory Note in a Divorce Settlement

House and business buyouts paid over time. Note vs decree, securing the obligation, AFR interest rates, life insurance, and tax treatment after TCJA.

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Lender Guide

Loaning Money to a Friend's Business

Personal guarantees, UCC-1 security on business assets, interest rate selection, and the structure that protects both the friendship and the loan.

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Reference

Promissory Note When Starting a Business With a Partner

Equalize unequal cash contributions with a note from the company. Subordination, operating-agreement integration, and tax treatment for co-founders.

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Reference

Promissory Note for an Advance on an Inheritance

When a parent helps one child during their lifetime, document intent. Note vs advancement letter, hotchpot rules, and how to keep siblings from fighting at probate.

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Lender Guide

Bridge Loan Between Family Members

Down payment timing, business cash crunch, settlement bridge. Payoff trigger clauses, hard maturity backstops, and the short note structure that fits each scenario.

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