The actual commitment and enterprise facts need review. A delayed possession date alone does not determine eligibility.
Identify the legal effect of each stage
Explain when funds become committed and when control passes. Do not infer the treatment of escrow from its label without reading the governing terms. Hypothetical example: a hearing-protection fit-testing business buyer proposes to use funds that can be released only after a lease assignment.
Map the purchase from source of funds to the particular business expense, then test treaty nationality, ownership, control, commitment, risk and marginality in that order. Escrow instructions, purchase documents and bank records usually settle whether money is actually tied to the enterprise. A frequent mistake is presenting a personal balance as investment capital even though the funds remain freely available.
The investor must be ready to direct the business rather than make a passive holding. If closing depends on conditions, decide whether their wording still shows a real commitment before filing. A small enterprise needs a credible plan beyond supporting only the investor’s household.
State the conclusion beside the signed transaction records, allowing the investor to change the deal terms before funds are committed on an unsupported premise.