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1. Discuss the following: - What is your anticipated investment strategy (i.e. anticipated strategy for managing the asset, likely holding period, etc)? - What are

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1. Discuss the following: - What is your anticipated investment strategy (i.e. anticipated strategy for managing the asset, likely holding period, etc)? - What are the primary risks and attributes of the investment in your opinion? - What are the unleveraged income returns for each year of the holding period? - At the end of the holding period, how much of the original equity amount will be returned through distributable cash flow? - What is the break-even sale price in year 5 necessary to recoup all of the invested equity in the deal? - What are optimal lease terms necessary or required? - What are the appropriate residual and goingin cap rates and what are the main variables/factors for each? 2. What other contractual considerations should be considered? 3. Discuss what makes this a unique opportunity 4. What due diligence issues need to be fully understood prior to acquisition? Net Lease Single Asset Trades Net Lease REIT Sector Profile Net Lease Single Asset Trades Net Lease REIT Sector Profile Congratadions an jaining Cypher terestments A local operatur has approached you with an epportunty to ascuine a 697,000 squate foat eoperati ienam gite "Tesarf) on an absolute net basis ' troogh the end of 2023 (9 yan remaringl. with no lerge tract of land thal was once cared by a subsifiary of a major oll conpany. The Property serves as the Fenarfs tegional headequrtera; 2.500 employees work at the tacity in mortgage servioing. clesk card, and auto Srancing capacilis. Aoconding to the Tenant, fhe Progerty a 'mission eritcol' sue to be number of enployees wosing at the she and the amount of eapital hey have invesked ints marienance i renguabons during their tenure at the Property which dates buck to the mid The Tenart furter exbendes ther kase last year teough 2023 che kase was onghaly only though generatsm for a teal cost of $4.5mm (the 'Tenart Allowance"). The 9 years of rehaing lerm on the Tenanis leme has charged me prolle of bujers fax the Propeny as net lease bugen notmally require 17 years of nemaing serm (bee case study extibes - page of) The Progerfy aovid ikely vade for a low cag rale to a net lease property buger it the Tenants lease had 11+ years of lam. Henwever, due to Se shorler leabe tem of 5 years. the Property can be achind ostaide of where cystomary net lesie deals with 11" yean of term are carrently trating. See case atuofy exhibin to askar in cuaveding cap rated for net iease dewh. Net lease cas rater have been hishrealy comelned to the 10-year us Thanury Rate free case atady eahibet - poge is. Giletn that the 10-year US Treasury flate it at a histencal low, in is postbe that nat lease cap nates may move up as the 10-year us Treasuy Rate elevates to noes nomal ferily oree the next 5-year. The 2014 absolule net sent for the Tenanfs lease is 51.06pel ger month with JS ooncactual rem buents at the end of each year. Clasing. Cedes Lega lees and other customary dosing costs will be paid a doting - Legal Conas- 1250z - This Paty Dilgence Codas (Ergineering. Enitoonerta, etch 3125 . in addeion the monthyy rent anount due to ewner Undencmetien Oxsrins for an acopishion of this bye of 1012% unleverged. The underwitien busineds plan could involve the foliowicy: Acquestion doses 123t2014 At the end of year 4. Cypher investments will scocesitaly negotish a desi wat tenart to eaterd foer lease for an adsilonal 7 yeas past their then cument leitle explation in eachange for a Tenant Alowance in Be same amourt Pal the previous owner provided Tenart is the moni: troent Tendent inase extention Astume a sale at the sed of Year 5 based oo net lease cap rakes af that point in line assiming the s0-year us treasury rabe goes up by tootes orer the hold perice Prifieraties: You have been tadesd be presert to the Cygher thwestmed Commitee on how much you woud pay for thin asset and why. 1. Complete ab acquisoon model for the deal incluaing the folowing - a. Sources \& Uhis Unhoveraged Caph Fow Projectione induding divtritutatie oanh fow from eperationa and sale whicmotone c. Retum Sumenty (PR / Poft i Proft Multipie] Underwriting Overview: Cypher Investments is an opportunistic investor with 3-5 year investment horizons and IRR expectations for an acquisition of this type of 1012% unleveraged. The underwritten business plan could involve the following: - Acquisition closes 12/31/2014 - At the end of year 4, Cypher Investments will successfully negotiate a deal with Tenant to extend their lease for an additional 7 years past their then current lease expiration in exchange for a Tenant Allowance in the same amount that the previous owner provided Tenant for the most recent Tenant lease extension. - Assume a sale at the end of Year 5 based on net lease cap rates at that point in time assuming the 10-year US treasury rate goes up by 100 bps over the hold period Deliverables: You have been tasked to present to the Cypher Investment Committee on how much you would pay for this asset and why. 1. Complete an acquisition model for the deal including the following: a. Sources \& Uses b. Unleveraged Cash Flow Projections including distributable cash flow from operations and sale assumptions c. Return Summary (IRR / Profit / Profit Multiple) d. Sensitivities identifying risk variables that should be considered in developing a price - An underwniting template has been included. Feel free to modify and expand in any way. 2. Be ready to discuss the following: a. What is your anticipated investment strategy (i.e. anticipated strategy for managing the asset, likely holding period, etc)? b. What are the primary risks and attributes of the investment in your opinion? c. What are the unleveraged income returns for each year of the holding period? d. At end of the holding period, how much of the original equity amount will be returned through distributable cash flow? e. What is the break-even sale price in year 5 necessary to recoup all of the invested equity in the deal? f. What are optimal lease terms necessary or required? g. What are the appropriate residual and going-in cap rates and what are the main variables / factors for each? 3. What other contractual considerations should be considered? 4. Be ready to discuss what makes this a unique opportunity. 5. What due diligence issues need to be fully understood prior to acquisition? Case Courtesy of Ronald Kravit (B'79) 1. Discuss the following: - What is your anticipated investment strategy (i.e. anticipated strategy for managing the asset, likely holding period, etc)? - What are the primary risks and attributes of the investment in your opinion? - What are the unleveraged income returns for each year of the holding period? - At the end of the holding period, how much of the original equity amount will be returned through distributable cash flow? - What is the break-even sale price in year 5 necessary to recoup all of the invested equity in the deal? - What are optimal lease terms necessary or required? - What are the appropriate residual and goingin cap rates and what are the main variables/factors for each? 2. What other contractual considerations should be considered? 3. Discuss what makes this a unique opportunity 4. What due diligence issues need to be fully understood prior to acquisition? Net Lease Single Asset Trades Net Lease REIT Sector Profile Net Lease Single Asset Trades Net Lease REIT Sector Profile Congratadions an jaining Cypher terestments A local operatur has approached you with an epportunty to ascuine a 697,000 squate foat eoperati ienam gite "Tesarf) on an absolute net basis ' troogh the end of 2023 (9 yan remaringl. with no lerge tract of land thal was once cared by a subsifiary of a major oll conpany. The Property serves as the Fenarfs tegional headequrtera; 2.500 employees work at the tacity in mortgage servioing. clesk card, and auto Srancing capacilis. Aoconding to the Tenant, fhe Progerty a 'mission eritcol' sue to be number of enployees wosing at the she and the amount of eapital hey have invesked ints marienance i renguabons during their tenure at the Property which dates buck to the mid The Tenart furter exbendes ther kase last year teough 2023 che kase was onghaly only though generatsm for a teal cost of $4.5mm (the 'Tenart Allowance"). The 9 years of rehaing lerm on the Tenanis leme has charged me prolle of bujers fax the Propeny as net lease bugen notmally require 17 years of nemaing serm (bee case study extibes - page of) The Progerfy aovid ikely vade for a low cag rale to a net lease property buger it the Tenants lease had 11+ years of lam. Henwever, due to Se shorler leabe tem of 5 years. the Property can be achind ostaide of where cystomary net lesie deals with 11" yean of term are carrently trating. See case atuofy exhibin to askar in cuaveding cap rated for net iease dewh. Net lease cas rater have been hishrealy comelned to the 10-year us Thanury Rate free case atady eahibet - poge is. Giletn that the 10-year US Treasury flate it at a histencal low, in is postbe that nat lease cap nates may move up as the 10-year us Treasuy Rate elevates to noes nomal ferily oree the next 5-year. The 2014 absolule net sent for the Tenanfs lease is 51.06pel ger month with JS ooncactual rem buents at the end of each year. Clasing. Cedes Lega lees and other customary dosing costs will be paid a doting - Legal Conas- 1250z - This Paty Dilgence Codas (Ergineering. Enitoonerta, etch 3125 . in addeion the monthyy rent anount due to ewner Undencmetien Oxsrins for an acopishion of this bye of 1012% unleverged. The underwitien busineds plan could involve the foliowicy: Acquestion doses 123t2014 At the end of year 4. Cypher investments will scocesitaly negotish a desi wat tenart to eaterd foer lease for an adsilonal 7 yeas past their then cument leitle explation in eachange for a Tenant Alowance in Be same amourt Pal the previous owner provided Tenart is the moni: troent Tendent inase extention Astume a sale at the sed of Year 5 based oo net lease cap rakes af that point in line assiming the s0-year us treasury rabe goes up by tootes orer the hold perice Prifieraties: You have been tadesd be presert to the Cygher thwestmed Commitee on how much you woud pay for thin asset and why. 1. Complete ab acquisoon model for the deal incluaing the folowing - a. Sources \& Uhis Unhoveraged Caph Fow Projectione induding divtritutatie oanh fow from eperationa and sale whicmotone c. Retum Sumenty (PR / Poft i Proft Multipie] Underwriting Overview: Cypher Investments is an opportunistic investor with 3-5 year investment horizons and IRR expectations for an acquisition of this type of 1012% unleveraged. The underwritten business plan could involve the following: - Acquisition closes 12/31/2014 - At the end of year 4, Cypher Investments will successfully negotiate a deal with Tenant to extend their lease for an additional 7 years past their then current lease expiration in exchange for a Tenant Allowance in the same amount that the previous owner provided Tenant for the most recent Tenant lease extension. - Assume a sale at the end of Year 5 based on net lease cap rates at that point in time assuming the 10-year US treasury rate goes up by 100 bps over the hold period Deliverables: You have been tasked to present to the Cypher Investment Committee on how much you would pay for this asset and why. 1. Complete an acquisition model for the deal including the following: a. Sources \& Uses b. Unleveraged Cash Flow Projections including distributable cash flow from operations and sale assumptions c. Return Summary (IRR / Profit / Profit Multiple) d. Sensitivities identifying risk variables that should be considered in developing a price - An underwniting template has been included. Feel free to modify and expand in any way. 2. Be ready to discuss the following: a. What is your anticipated investment strategy (i.e. anticipated strategy for managing the asset, likely holding period, etc)? b. What are the primary risks and attributes of the investment in your opinion? c. What are the unleveraged income returns for each year of the holding period? d. At end of the holding period, how much of the original equity amount will be returned through distributable cash flow? e. What is the break-even sale price in year 5 necessary to recoup all of the invested equity in the deal? f. What are optimal lease terms necessary or required? g. What are the appropriate residual and going-in cap rates and what are the main variables / factors for each? 3. What other contractual considerations should be considered? 4. Be ready to discuss what makes this a unique opportunity. 5. What due diligence issues need to be fully understood prior to acquisition? Case Courtesy of Ronald Kravit (B'79)

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