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Confidential — For Discussion Purposes Only

BTC Now

Warehouse Fund, LP — Executive Summary
March 2026
Target Fund Size
$150M (up to $1B)
Expected LP IRR
17.8% base case
Performance Fee / Carry
0%
Credit Enhancement
30% (AAA/BBB/Equity)
Structure
Delaware LP, unleveraged
Min LP Investment
$1M
Capital Leverage
$150M warehouse → 12 tranches → $1.2B bond capacity

01Investment Thesis

BTC Now is the first warehouse facility originating consumer Bitcoin installment purchase plans with a clear path to asset-backed securitization. The fund captures the spread between consumer borrower payments (12-18% APR) and institutional bond coupons (~7%), delivering best-in-class returns for private credit.

Asset Class Market Value Debt Outstanding Leverage
US Real Estate $55T $13T 23%
US Autos $6T $1.5T 25%
Bitcoin $2.2T $0 0%

If Bitcoin reaches even half the leverage ratio of real estate or autos, that implies a $440-550 billion credit market. Target addressable market: 36-45M Americans with FICO 620+ who own crypto. At 5% penetration and $40K average: $72-90 billion.

Why banks cannot compete

Basel III classifies Bitcoin as a Group 2 cryptoasset with a 1,250% risk weight — the maximum possible under international banking rules. A $100M Bitcoin lending portfolio requires banks to hold $125M in Tier 1 capital: more capital than the loans themselves. This makes direct Bitcoin lending economically impossible for regulated banks.

This is not a temporary policy position. The framework was strengthened in 2023. Changing it requires coordination across 28 jurisdictions on a 5-10 year timeline. BTC Now operates outside bank capital requirements via a private fund structure. This is the moat.

02The Consumer Product

Consumers purchase Bitcoin through fixed monthly installment plans. They receive Bitcoin immediately (held in institutional custody with transfer restrictions), make fixed monthly payments, and own it outright after the final payment. Loans are originated as cash via a sponsor bank; the fund purchases the loan paper (installment plan receivables).

Monthly Range
$50 - $10,000
Term Lengths
4 - 120 months
APR
12-18%
Custody
Fireblocks Trust (4 bps)

Zero liquidation risk. Fixed dollar payments regardless of Bitcoin price. No margin calls, no forced liquidations. Each customer receives a dedicated Bitcoin address — no pooling of assets.

Key advantage: Small, granular consumer plans create high diversification — thousands of independently underwritten customers per tranche, reducing single-customer default impact and enhancing securitization appeal.

03Underwriting & Collateral Quality

Min FICO Score
620+
Max DTI Ratio
45%
Eligible Americans
36-45M
KYC/AML
Plaid + Bloom Credit

Why Bitcoin is superior collateral

Bitcoin doesn't depreciate like a car, doesn't require months of foreclosure like a house, and isn't unsecured like a personal loan. It is a 24/7 liquid asset recoverable in minutes.

Factor Auto Loans Mortgages BTC Now
Collateral Depreciation 20-40% over loan life Market-dependent, illiquid Market value, highly liquid
Recovery Value 30-50% of original 60-80% (foreclosure) 100% market value
Liquidation Speed Weeks (auction) Months (foreclosure) Minutes (24/7 markets)
Loss Given Default 50-70% 20-40% 25-40%
Collateral Reuse Depreciating resale REO inventory costs Reissuable at market value

04Fund Structure & Fees

BTC Now Inc. is the General Partner. The spread between borrower payments (12-18% APR) and bond coupons (~7%) flows to the warehouse fund for LP returns. The GP earns revenue through fees only — zero carry / zero performance fee.

Fee Rate Description
Management Fee 2.0% of NAV Payable quarterly in advance
Origination Fee 1.0% At origination, per funded amount
Servicing Fee 1.5% annually On outstanding principal & interest, paid monthly
Performance Fee / Carry 0% Zero carry — intentional
Operating Expenses Cap 0.5% of NAV Excess borne by GP
Subscription / Redemption 0% No entry or exit fees

Why zero carry? Intentional. No performance fee makes the fund more attractive to LPs — removes the single biggest barrier to raising capital quickly. It also keeps the fee structure clean enough to enable a future ETF listing path. Most private credit funds cannot list as ETFs because their carry structures make conversion prohibitively complex.

Fund Terms

Structure
Delaware LP
Lockup
24 months
Redemption
Quarterly FIFO, 30-day notice
Launch Threshold
$25M min subscriptions
Leverage
Unleveraged by design
Contribution
USD wire or BTC deposit

Reporting: Monthly NAV (within 15 business days), quarterly LP reports, annual Big 4 audit. Fund administrator: NAV Fund Services.

05Capital Structure & Securitization

$150M Warehouse
$100M Tranches
$1.2B Bond Capacity

Warehouse capital deploys in sequential $100M tranches. Each tranche follows the same cycle:

30% credit enhancement protects bond investors (comparable to Affirm 2024-B at 27%, significantly better than subprime auto at 55-60%).

$150M → $1.2B

$150M warehouse supports 12 sequential tranches through capital recycling. At $1B warehouse capacity: $12B total BBS origination capacity.

Warehouse Spread Per Tranche ($100M)

06Default Recovery & Stress Testing

BTC Now's structure turns defaults into recoverable events rather than permanent capital losses. Three recovery layers protect the warehouse and bond investors.

Recovery Example

$100K Bitcoin purchase. Default at month 36. Bitcoin down 20% from origination.

Payments Retained (36 months)
$57,600
BTC Liquidated (at -20%)
$80,000
Total Recovery
$137,600 — 37.6% profit on default

Self-healing warehouse: Recovered Bitcoin is re-issued to new customers at current market pricing without deploying fresh capital. Traditional lenders must raise new capital for every new loan; BTC Now regenerates origination capacity automatically.

Scenario Analysis

Scenario BTC Terminal Default Rate LP IRR Final NAV
Bull $500K 3% 18.4% $541M
Base $200K 5% 17.8% $528M
GFC $120K 54% 15.2% $431M
Bear $30K 45% 13.3% $372M
Stress $10K 70% 8.0% $263M

All scenarios assume $150M initial deployment, 10-month seasoning per tranche, unleveraged. Final NAV represents 10-year cumulative value. Methodology: 10K Monte Carlo paths (Rust), Geometric Brownian Bridge, day-by-day cashflow simulation.

Key insight: Bitcoin price drives returns more than default rates. GFC scenario (54% defaults, BTC $120K) outperforms Bear (45% defaults, BTC $30K) because collateral value at liquidation matters more than default frequency.

Even without securitization, the hold-to-maturity floor is 14.2% IRR (base case) — proving the model works purely on payment collection. Full stress test models: model.btcnow.com

07Market Validation

Demand for Bitcoin-backed debt is already proven at institutional scale — but concentrated in single-counterparty corporate bonds.

$8.2B+
Strategy (formerly MicroStrategy) convertible notes at 0.42% average coupon
796K BTC
Held on 160+ corporate balance sheets worldwide ($84B+)
$3B
Oversubscribed on Strategy's $1.75B raise — institutional demand far exceeds supply
0.42%
Average coupon investors accept for Bitcoin exposure via corporate bonds

The problem: All of this debt is concentrated single-counterparty risk. One balance sheet, one management team, one stock price.

BTC Now's answer: Diversified risk across thousands of individual FICO-scored consumer loans, each independently underwritten with 100% Bitcoin collateral. Same underlying asset, fundamentally better risk structure.

Better returns (~17% IRR vs 0-1% corporate bond coupons), better risk profile (diversified consumer pool vs single-counterparty), same thesis (Bitcoin's long-term value).

08Investment Team

Core team has executed together 10-15 years across regulated funds, sovereign debt, and trading infrastructure.

Marc Dumpff
CEO & Capital Markets
Sovereign debt, regulated funds (FMA/CIMA/ECB). Liechtenstein hedge fund at 20. HK advisory HK$1B+. Associate Partner Noviganto (ECB/IMF/World Bank).
Evan Kalimtzis
CIO & Securitization
25+ yrs structured credit. MD & Co-Head JP Morgan CIO SPAR ($400B portfolio). Founded Asteri Capital ($550M Glencore-seeded). PhD Program Finance Columbia.
Peter D. Howard
CRO & Structured Products
20+ yrs ABS. $10B+ portfolio at Peloton Partners. Head ABS/CMBS Dresdner Kleinwort. $2.5B BNP Paribas. FINRA-regulated. MBA NYU Stern.
James Michael Alder
COO & Fund Structuring
30+ yrs financial structuring. 25% avg annual yield Mulberry Commercial. Regulated fund director (Cayman/Liechtenstein/Switzerland).
Korneliusz Caputa
CTO & Financial Infrastructure
15+ yrs FinTech/Web3. Co-Founder Makers' Den. Scaled Axo.trade to 10k+ DAU. Klarna advisory. MSc CS.

Key hires joining at close: Mateusz Goslinowski (Head Credit Risk & Quant, ex-Standard Chartered) and Jonathan Thaler (Head Securitization Infra, Enterprise Architect Swiss Social Security, PhD CS).

Legal counsel: Baker Donelson (Anastasia Stull / R. Colgate Selden) — banking & regulatory compliance.

09Exit Strategy — Public Listing

Most private credit funds have no exit. This one was designed with one from day one.

Performance Fee
0% carry
Time to Eligibility
12 months audited performance
Opportunity
First Bitcoin private credit ETF — new asset class category

Why most funds can't list

  • 20% carry creates complex profit-share accounting
  • Incentive fee accruals break daily NAV requirements
  • High-water marks incompatible with ETF structure
  • SEC requires transparent, formulaic fee calculation

Why BTC Now can

  • Zero carry — clean fee structure from inception
  • Flat fees enable daily NAV calculation
  • 12 months audited returns prove track record
  • Novel category with zero existing competition

A public listing converts LP positions from illiquid fund interests to tradeable securities — creating real liquidity in a market that has none. Early LPs benefit most: they enter at NAV and exit at market premium.

10Risk Factors & Disclosures

No Historical Performance. BTC Now is newly formed with no operating track record. Projected returns are based on financial modeling; actual results may differ materially.

Key risks: Customer defaults (primary), Bitcoin price volatility, bond market demand for novel asset class, regulatory changes, and operational execution. Structure stress-tested to survive 70% lifetime defaults + 90% BTC crash via first-loss equity, collateral liquidation, and credit reporting deterrence.

Rating timeline: Base case assumes 10-month unrated seasoning for all tranches. Egan Jones rating requires 12 months. Moody’s/Fitch investment grade requires 4-5 years of demonstrated performance.

Legal Disclaimer. This document is provided for discussion purposes only and does not constitute an offer to sell or solicitation of an offer to buy securities. Investment in the Fund involves significant risks, including loss of principal. The securities offered have not been registered under the Securities Act of 1933 and are available only to accredited investors and qualified purchasers.

11Contact

Building the credit layer for the world's most valuable asset.

marc@btcnow.com