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90 days

How long a third-party verification letter stays good. Most raises run longer than that, which means the investors who committed first are the ones whose paperwork has gone stale by the time you close — discovered, usually, in the week you are trying to close.

Rule 506(c)(2)(ii) · Regulation D · As amended by JOBS Act 2012
Education · Reg D · Private Issuers

Verifying an Accredited
Investor Under 506(c):
Four Routes and One Deadline

506(c) is the exemption that lets you advertise your raise to the world. The price of admission is that self-certification is no longer enough — and the verification step is where most first-time 506(c) issuers lose weeks they did not budget.

Under Rule 506(b), an investor ticks a box saying they are accredited and, absent anything telling you otherwise, that is the end of it. Under Rule 506(c), a ticked box is not enough. The issuer must take reasonable steps to verify that every purchaser is in fact accredited, and the burden sits with the issuer — not the investor, not the platform, not the lawyer who drafted the subscription agreement.

That single obligation is the reason a lot of raises that should be 506(c) end up as 506(b). Founders hear “we will need your tax returns”, imagine the conversation with a family-office principal, and quietly choose the exemption that avoids it. That instinct was more justified before 2025 than it is now, and this piece is mostly about why.

If you have not yet chosen between the two exemptions, start with 506(b) vs 506(c) — this article assumes the choice is made and you are on the 506(c) side of it.

The Standard

Who counts as accredited in the first place

Before verifying anything you need the thing being verified. For individuals, the two common tests are unchanged and have been since 1982:

The individual tests
  • Income: more than $200,000 in each of the two most recent years — or more than $300,000 jointly with a spouse or spousal equivalent — with a reasonable expectation of the same in the current year.
  • Net worth: more than $1,000,000, alone or jointly, excluding the value of the primary residence.
  • Professional credential: holding a Series 7, Series 65 or Series 82 licence in good standing.
  • Insider status: directors, executive officers and general partners of the issuer qualify for that issuer's own offering.
Worth watching, not planning around

Those dollar thresholds have never been indexed to inflation — $200,000 in 1982 was a far smaller pool than $200,000 today, which is why the accredited population keeps growing without anyone changing the rule. The INVEST Act, which passed the House in December 2025 and sits with the Senate, would direct the SEC to index the thresholds and add licence-, education- and experience-based pathways. It is not law. Do not structure a raise around it, but know it is moving.

The Four Routes

What “reasonable steps” looks like in practice

Rule 506(c)(2)(ii) gives a non-exclusive list of methods. Non-exclusive matters: these are safe harbours, not the only permitted approaches. In practice issuers use one of four.

Route 1 — Income documentation
  • Review IRS filings for the two most recent years — W-2, Form 1040, K-1, 1099 — showing income above the threshold.
  • Obtain a written representation that the investor reasonably expects to reach the same level in the current year.
  • Thorough and cheap. Also the most intrusive thing you will ever ask a prospective investor for, and a meaningful share of high-net-worth individuals will simply decline.
Route 2 — Net worth documentation
  • Review bank, brokerage or other asset statements dated within the last three months, plus a consumer credit report to identify liabilities.
  • Obtain a written representation that all liabilities have been disclosed.
  • Same trade-off as income: effective, and it asks someone you have just met to open their balance sheet to you.
Route 3 — Third-party confirmation
  • Written confirmation from a registered broker-dealer, an SEC-registered investment adviser, a licensed attorney or a CPA that they have verified the investor's status within the prior three months.
  • The dominant method for institutional and sophisticated individual investors, because it moves the intrusive part to a professional the investor already trusts.
  • This is where the 90-day clock comes from, and it is the one to plan around.
Route 4 — High minimum investment (opened March 2025)
  • In a no-action letter issued on 12 March 2025, the SEC's Division of Corporation Finance accepted that a sufficiently high minimum investment is itself a relevant factor in verification.
  • The thresholds discussed: minimums above $1,000,000 for entities and $200,000 for individuals.
  • The investor must certify both that they are accredited and that the investment is not financed, in whole or part, by a third party for the purpose of making this specific investment.
  • The issuer must have no actual knowledge of anything to the contrary. The Commission added two C&DIs — Questions 256.35 and 256.36 — covering it.

“Route 4 is the one that changed the calculus. If your minimum check is $200,000 anyway, verification stopped being a reason to avoid 506(c).”

That last route deserves emphasis because of what it removes. The historical argument against 506(c) was never legal — it was social. Nobody wanted to ask a serious investor for their tax returns. For offerings whose minimum check size already clears those thresholds, that conversation is now largely replaced by a certification, and the practical gap between the two exemptions narrowed considerably.

The Deadline Nobody Plans For

Why 90 days breaks closings

Third-party verification confirms status within the prior three months. A raise that opens in March and closes in September has a problem: the investors who committed earliest — usually your most enthusiastic, most connected, most anchor-like investors — have verification that has expired by the time you get to the final close.

The failure mode is predictable and entirely avoidable. Counsel reviews the closing checklist, finds four letters dated more than three months ago, and the close slips two weeks while someone chases four busy people for refreshed confirmations from their own accountants. Nobody did anything wrong. The calendar just was not in the model.

Build this into the timeline, not the checklist

If your raise is likely to run past 90 days — and most do — decide at the outset how re-verification will work. Either stagger closings so each one sits inside the window for its own investors, or tell early investors upfront that a short refresh will be needed at final close. A warning given in month one is administrative. The same request made in closing week reads as disorganisation.

Doing It Without Losing The Investor

The operational half nobody writes about

Verification is a legal requirement that lands as a customer-experience problem. The investor has just decided to back you. The next thing you send them is a request for financial documentation. How that request is framed does real damage or none at all.

What separates a smooth verification from a lost investor
  • Say it before they commit, not after. Verification named in the first conversation is a process step. Verification revealed after a handshake feels like a condition that appeared.
  • Offer the letter route first. Most serious investors have a CPA or adviser who can produce a confirmation in a day, and it never requires them to send you a bank statement.
  • Never take custody of documents you do not need. Reviewing a tax return and recording that you reviewed it is not the same as storing a copy of it forever. Every document you retain is a document you are responsible for protecting.
  • Keep the evidence of the step, not the sensitive file. What matters on diligence is a defensible record that reasonable steps were taken — who verified, by what method, on what date.
  • Give them a deadline that is yours, not theirs. “We close on the 30th” moves people. “Whenever you get a chance” does not.
The summary

“Four routes, one 90-day clock, and one 2025 letter that made the whole thing easier for anyone raising at a serious minimum check size.”

One point that should not need saying and unfortunately does: verification is not a formality you can delegate away entirely. Using a verification service or a platform does not transfer the obligation off the issuer. It industrialises the work and creates the record. The responsibility for having taken reasonable steps stays where the rule puts it.

Running a 506(c) raise?

Dealithic builds the offering, the documents and the investor pipeline in one place.

PPM, subscription agreement and Form D for 506(b) or 506(c), an offering microsite, and matching to funds and accredited investors on your actual terms — with the verification step tracked per investor instead of living in someone's inbox. Start free.

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Not legal advice

General information about a securities rule, current as of September 2026. Not legal advice, and no attorney-client relationship is created by reading it. No-action letters bind nobody but their requester, the rules change, and your facts matter. Confirm anything here with your own counsel.

“506(c) trades a paperwork obligation for an investor pool two orders of magnitude larger. Since 2025 the paperwork has been the smaller half of that trade for anyone raising at a serious minimum.”

Name the step early. Watch the ninety days.


© 2026 Dealithic · dealithic.co
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