Renfroe Holdings GK (Japan / 合同会社)¶
Japanese Godo Kaisha holding Mita Garden Hills 1009 (Tokyo, Minato-ku). Triggers Form 5471 starting Austin's 2025 return. Fiscal year Nov 1 – Oct 31. NEW successor GK in flight via Tohyama Office (membership-interest transfer at FMV — US capital-gain exposure pending).
At a glance¶
| Field | Value |
|---|---|
| Legal name | レンフローホールディングス合同会社 (Renfroe Holdings Godo Kaisha) |
| Casual / DBA | "GK" / "Renfroe Holdings GK" |
| Form | Japanese 合同会社 (Godo Kaisha = Japanese LLC analog) |
| Jurisdiction | Japan |
| Filing # | Corporate # 0100-03-046236 |
| EIN / TIN | n/a (foreign corp; Japanese tax ID via ABS Partners filings) |
| Formed | 2025-01-24 |
| Status | active |
| Tax classification (US) | Foreign corporation by default (per se under Treas. Reg. 301.7701-2) — but Japanese GK is NOT a per se corporation; can elect Form 8832 disregarded entity within 75 days of formation. 8832 election deadline ~April 9, 2025 per Nick Rosado memo. Election status not confirmed in repo — flagged as possibly missed. |
| Tax classification (foreign, if applicable) | Japanese GK; ABS Partners filings under fiscal year ending Oct 31 |
| Owner / members | 100% Renfroe Family Holdings, LLC as of 2025-08-19. Austin acts as 職務執行者 (officer executing duties on behalf of the LLC, since LLCs can't act directly in Japan). |
| Manager / officer | Austin Renfroe (職務執行者 on behalf of RFH) |
| Registered agent | Tohyama Office (judicial scrivener Takeshima Tohru, [email protected]) |
| Registered address | Nihonbashi Honcho 4-10-10-602, Chuo-ku, Tokyo (Regus virtual office — paid coworking address, not the unit itself) |
| Operating address | Property address: Mita Garden Hills, Unit 1009, Minato-ku, Mita 1-chome, 102-1 |
| Active mandates | TSB KYC renewal (Mar 2026 in flight); Mitsui Realty rental listing; GK FY2026 reporting cycle (FY ends Oct 31 2026); first US Form 5471 with Austin's 2025 personal return; Loan #3 maturity 2026-09-30; NEW Renfroe Holdings GK formation by Tohyama Office — successor entity to take over Mita ownership at FMV (US cap-gain exposure pending Pearce / K&R review) |
| Last reviewed | 2026-05-09 (Claude session) |
Status & active mandates¶
- PROPOSED second GK formation via Tohyama Office — NOT YET EXECUTED. Tohyama is engaged but waiting on Austin to provide forms + US-LLC existence cert + affidavit. Austin is gating the move on US-side capital-gain analysis from Pearce / Kim & Rosado. ABS Partners — Endo on the JP-tax side has cleared the Japan-side mechanism (FMV mark-to-market on transfer date). Today: this is still the SOLE GK holding Mita 1009. If/when execution happens, this entity would be wound down and a successor second GK would inherit Mita ownership; that successor's cap table is TBD pending Pearce + Kim & Rosado on member-of-record. See
tax/2025-filing-prep.mdfor US-side tax implications +context/contradictions.mdCON-01. - TSB KYC renewal — March 2026 thread
[KYC Renew]レンフローホールディングス合同会社with Claire Yamamoto. Status: in flight, not yet confirmed completed. - Mitsui Realty rental listing — Yamamoto-san issued rental valuation 2026-03-09; not yet listed publicly per repo.
- GK FY2025 corporate + consumption-tax return filed 2026-02-02 by ABS Partners.
- GK FY2026 reporting cycle now open (fiscal year ends Oct 31 2026).
- US Form 5471 for Austin's 2025 personal return — first required filing (not yet filed; on the 2025-cycle Pearce list per
tax/2025-filing-prep.md). Category likely 4 and/or 5a. - Austin → GK Loan #3 maturity 2026-09-30 ($150K, 1% p.a.).
- PFIC analysis pending — if rental income is predominantly passive rather than real estate trade or business, PFIC treatment could be severe.
Purpose & operations¶
Holds Mita Garden Hills Unit 1009 (Tokyo, Minato-ku) — luxury condo unit purchased via complex 15-step funding chronology (see accounting/mita-purchase-price-reconciliation.md). Property registered to GK 2025-05-16. TSB ¥780M mortgage advanced 2025-07-28. Currently furnished, leasing-ready as of early 2026; not yet listed publicly. Insurance via Mitsui Sumitomo Marine (5-year prepaid policy 2025-07-23 → 2030-07-23).
Business purpose per Articles of Incorporation: real estate (hold, lease, manage, sell) + securities (hold, manage, trade) + related activities. Capital ¥10,000 nominal; property funded via wires + bank financing, not equity.
Timeline of events¶
Comprehensive Mita-keyed timeline at
context/by-property-deep-dive.md§ 1.10 + funding chronology ataccounting/mita-purchase-price-reconciliation.md. Slice below.
| Date | Event | Notes / source |
|---|---|---|
| 2023-04-09 | Saho POA + Affidavit signed (Austin authorizes Yuriko to execute Mita purchase paperwork) | Synology Closing Documents |
| 2023-04-25 | Original Mita sales contract: ¥760M, Austin personally as buyer; ¥152M deposit wired | Synology Mita Sales Contract.pdf |
| 2024-08-15 | Special Changes Addendum signed (¥53,905,500 incl. tax — bespoke modifications) | Synology Closing Documents |
| 2025-01-24 | GK formed (Austin personal + Yuriko Saho/Kato as initial co-members) | Synology Formation/Initial Registration.pdf |
| 2025-01-29 | Tohyama Office bills GK ¥144,570 for formation | Synology |
| 2025-03-04 | RFH joins GK; Austin retires personally | Synology |
| 2025-03-13 | Austin signs Affidavit + POA #2 (SMBC/TSB/Mitsui KYC) | Synology |
| 2025-03-31 | Overseas Remittance Refund Request Form filed (¥152M deposit refund destination = WF 6248) | Synology |
| 2025-04-02 | Wire 2 sent: $1,029,284.76 USD via Brex Treasury → SMBC → Mitsui (settled at ¥152.08M) | Synology |
| 2025-04-04 | Ownership Change Agreement signed (Austin → GK as buyer) | Synology |
| 2025-04-08 | GK's new sales contract concluded | Per Assignment-of-Deposit instructions (physical contract not yet in Synology) |
| 2025-04-21 | Austin signs Pinnacle bridge term loan ($3.5M, 60-day, Term SOFR + 2.50%) | Pinnacle docs |
| 2025-04-22 | Wire 3 sent: Pinnacle Financial → SMBC → Mitsui ¥683,179,800 | Synology |
| 2025-04-22 | GK Loan #1 signed (RFH → GK ¥836,037,370 / $6,174,789.85, 1% p.a., maturing 2025-07-25) | Synology Loan agreements |
| 2025-04-22 | Yamashita Law engagement signed | Synology |
| 2025-04-24 | Mitsui applies ¥683.18M as remainder (残代金) on GK's contract | Synology |
| 2025-05-08 | GK 0593 → Burr & Forman $3,500 (Pinnacle counsel fees) | Brex |
| 2025-05-12 | Pinnacle restates $600K personal LOC | Pinnacle |
| 2025-05-16 | Property formally registered to GK (Tokyo Legal Affairs Bureau filing #13700; registration license tax ¥939,700) | Synology Initial Registration |
| 2025-06-06 | GK 0593 → Pinnacle $19,238.66 (May bridge interest) | Brex |
| 2025-06-20 | First GK 0593 advisor invoices paid (Withers JP $2,660; Yamashita $1,808) | Brex |
| 2025-06-21 | Pinnacle bridge matures (extended) | Per gap to 2025-07-28 |
| 2025-07-23 | $350K parents loan (Eugene + Jana joint) → GK Brex 0593 ("JANA P RENFROE JOINT - FUND HOLDING CO"); insurance ¥356,190 lump-sum prepaid (Sumitomo Marine, 5yr) | Brex / Synology |
| 2025-07-24 | GK Loan #2 signed (RFH → GK ¥50M / $350K); $350K wire GK 0593 → TSB | Synology |
| 2025-07-28 | TSB advances ¥780M mortgage; GK converts ¥780M → $5,238,766.88 USD at FX 148.89; ¥3,221,900 + ¥880 fee paid to Solariage Judicial Scrivener for property registration + TSB mortgage-collateral filing | Synology TSB calc |
| 2025-07-29 | $1,155,451.95 incoming to GK 0593 from Gavon personal | Brex |
| 2025-07-30 | $1,155,643.93 sweep GK 0593 → Brex Primary | Brex |
| 2025-08-19 | Yuriko Kato retires; RFH becomes sole member | Synology Formation/2025.08.22 受付のお知らせ.pdf |
| 2025-08-22 | Tokyo Legal Affairs Bureau acknowledges Yuriko removal | Same |
| 2025-08-01 | ABS Partners engagement effective | Synology |
| 2025-08-31 | ABS Partners engagement letter signed | Synology |
| 2025-10-01 | GK Loan #3 signed (RFH → GK $150K, 1-year @ 1%) | Synology |
| 2025-10-15 | $150K Loan #3 funded (FX 150.15) | Synology Proof of wire |
| 2025-10-30 | Mitsui DesignTec curtain install begins | Synology Operations/Expenses |
| 2025-12-04 | Window treatment plan finalized | Synology |
| 2025-12-08 | Curtain install (Mitsui DesignTec) | Synology |
| 2026-01-29 | Deed (証明書) issuance date | Synology 20260129133701-0001 (Deed showing costs).pdf |
| 2026-02-02 | GK FY2025 (Nov 1 2024 – Oct 31 2025) tax return filed by ABS Partners | Synology Taxes/2025/ |
| 2026-03-01 | ABS Partners SOW finalized via DocuSign | Synology |
| 2026-03-09 | Mitsui Realty rental valuation (賃貸査定書) issued | mailbox |
| 2026-03-31 | Austin Fw of KYC Renew thread to Claire Yamamoto | mailbox |
| 2026-04-30 | Mita ongoing-issue thread w/ Tohyama T. Takeshima | mailbox |
People¶
Internal (employees, contractors, officers, members)¶
| Name | Role | Status | Notes |
|---|---|---|---|
| Austin Renfroe | 職務執行者 (officer executing duties for RFH) | active | LLC member acts via individual representative under Japanese GK rules |
| Renfroe Family Holdings, LLC | Sole member (since 2025-08-19) | active | |
| Yuriko Kato (née Saho) ([email protected]) | Original GK co-member | retired 2025-08-19 | Holds 2023 + 2025 POAs authorizing Mita signings on Austin's behalf. Active with Shu Endo on 2026-Q1 GK tax coordination |
External counterparties¶
| Firm / individual | Role | Mandate / scope | Status |
|---|---|---|---|
| Tokyo Star Bank — Claire Yamamoto ([email protected]) | Primary relationship banker | TSB ¥780M mortgage; KYC renewal active March 2026 | active |
| Mitsui Realty — Yamamoto-san ([email protected]) + K. Matsuo ([email protected]) | Mita post-purchase property liaison | Rental valuation, leasing | active |
| Mitsui Residential (seller side) — Harashima Kyoko, Okada Norishi/Kenji, Kamura Toru | Bespoke modifications counterparty | Special Changes Addendum (signed 2024-08-15) | (closed) |
| Mitsubishi Estate Residence — Miyajima Masaharu | Co-seller, 2023 contract | one-time | inactive |
| ABS Partners — Shusaku ("Shu") Endo + Kyomi Endo ([email protected], [email protected]) | GK accountant | Engagement effective 2025-08-01; filed FY2025 GK tax return 2026-02-02 | active |
| Pinnacle Financial Partners — Brent Boltwood + Jake Randolph + Bethany Allen | Bridge term loan banker | $3.5M, 60-day bridge signed 2025-04-21; matured 2025-06-21 then extended to 2025-07-28 takeout | active (PLOC + bridge facilities) |
| Burr & Forman LLP — Patrick Clarke | Pinnacle outside counsel | One-time mandate | (closed) |
| Solariage Judicial Scrivener Law Firm | One-time registration | Registered to GK May 2025; paid ¥3,221,900 on 2025-07-28 for property registration + TSB mortgage-collateral filing | (closed) |
| Tohyama Office — T. Takeshima ([email protected]) | Judicial scrivener | Originally billed GK ¥144,570 for formation 2025-01-29. Active 2026-04 Mita-side traffic. Forming the NEW Renfroe Holdings GK (successor entity) to take over Mita ownership. Open question: ongoing scope. | active |
| Yamashita Law (Yushi Osonoe partner) | Japanese counsel | Engaged 2025-04-22 (mandate: Mitsui contract negotiation only); matter likely closed but engagement record not formally terminated | (likely closed) |
| Withers KhattarWong LLP Japan / Withers Bengoshi Houjin — Naoko Kinoshita, Erin Gutierrez | Japanese tax advice on GK / Mita | Paid from Brex Primary (RFH) and Brex GK 0593 | active |
| Regus Tokyo Azabu ([email protected]) | Virtual office at registered address | recurring | active |
| Mitsui Sumitomo Marine | Insurance carrier | 5-year homeowner policy ¥356,190 lump-sum prepaid 2025-07-23 → 2030-07-23 | active |
| Mitsui DesignTec | Curtain install + window treatments | one-time (Oct-Dec 2025) | (closed) |
| Pearce Bevill + Kim & Rosado | US tax / structuring | Form 5471 + 8832 strategy + cross-border | active |
Companies & vendors¶
| Vendor | Service | Cadence | Capex / expense | Notes |
|---|---|---|---|---|
| Mitsui Fudosan | Property management — leasing brokerage | per-deal | mixed | Rental brochure issued |
| Mitsui DesignTec | Curtain install / window treatments | one-time | capex | Oct-Dec 2025 |
| ABS Partners | Accounting / tax | recurring | expense | FY2025 cycle filed |
| Tohyama Office (Takeshima) | Judicial scrivener | project | expense | Active in successor-GK formation |
| Sumitomo Marine | Insurance | 5-yr prepaid | expense (amortized) | |
| Regus Tokyo Azabu | Virtual office | recurring | expense |
Finances¶
Bank accounts¶
| Institution | Account # / last-4 | Type | Status | Signatories | Notes |
|---|---|---|---|---|---|
| Tokyo Star Bank (Japan) | TSB head office account 100-12-01-7997469 (one of) | operating JPY | active | Austin (via 職務執行者) | Primary operating; rents in, expenses out. Austin wants money to stay in Japan |
| Tokyo Star Bank (Japan) | (USD facility, opened 2025-07) | operating USD | active | Austin | Used for Mita TSB outflow |
| Brex | •••• 0593 | operating USD | active | Austin | Narrow conduit; primarily for funds moving between US and Japan around Mita purchase. $1.155M swept GK 0593 → Brex Primary 2025-07-30 |
Credit cards¶
None.
Loans / liabilities¶
| Lender | Type | Outstanding | Terms | PG status | Notes |
|---|---|---|---|---|---|
| Tokyo Star Bank | Mortgage on Mita 1009 | ¥780M base advanced 2025-07-28 | TBD per amortization schedule (not yet locked into repo) | n/a (GK is borrower) | Yen-denominated monthly debit; flagged in accounting/mita-deep-dive.md open items |
| RFH (intercompany Loan #1) | RFH → GK | ¥836,037,370 ($6.17M) | 1% p.a., maturing 2025-07-25 | n/a | Papers Mita Wires 2 + 3 |
| RFH (intercompany Loan #2) | RFH → GK | ¥50,000,000 ($350K) | 1% p.a. | n/a | Papers parents-loan parallel; signed 2025-07-24 |
| RFH (intercompany Loan #3) | RFH → GK | $150,000 | 1-year @ 1% p.a., maturity 2026-09-30 | n/a | Signed 2025-10-01 |
Parents → Austin AFR-compliant promissory note (parallel to Five Points AFR; required for §7872 / 1099-INT compliance) — separate Mita-related note required. Per Austin 2026-05-09: needs its own AFR note (parallel posture to the Five Points AFR note Stuart Memory was looking for Sep 2025).
Tax accounts & posture¶
- Returns filed: Japanese FY2025 (Nov 1 2024 – Oct 31 2025) corp + consumption-tax return filed by ABS 2026-02-02. Japanese FY2026 法定調書 (statutory information return) folder exists in Synology Taxes/2025/.
- NOL carryforward: TBD (Japanese FY2025 first cycle just filed).
- Tax year-end: Nov 1 – Oct 31 (NOT calendar year — matters for US tax coordination).
- Foreign tax credits: Japanese corp tax → US FTC available; coordinate via Pearce + Endo.
- Specific elections: Form 8832 election deadline ~April 9, 2025 (75-day window from 2025-01-24 formation). Status not confirmed in repo. If missed, GK defaults to per se foreign corp with PFIC overlay.
- Open tax positions:
- 8832 election filing (or missed deadline analysis) — Pearce + K&R.
- PFIC posture — passive vs. real estate trade-or-business classification depends on lease structure.
- Land vs. building basis allocation: ABS booked ¥545.4M land + ¥244.7M building per FY2025 R7 return; Pearce / Shu Endo to finalize US-side allocation.
- ¥152M deposit refund accounting (Austin's basis = return of capital; on RFH books, Apr-4 ¥152.08M = capital contribution to GK papered as Loan #1).
- ¥683M wire treatment (Pinnacle → SMBC direct, never transited Brex; on RFH books = single capital-contribution-to-GK journal papered as Loan #1).
- Successor-GK transfer at FMV — US capital-gain exposure on transferring US LLC, pending Pearce / K&R review.
- Real estate acquisition tax ¥4,130,000 estimated — payment receipt confirmation.
Capital flows (in / out)¶
- Capital: ¥10,000 nominal capital at formation.
- Funding chronology (15 steps locked in
accounting/mita-purchase-price-reconciliation.md): - Wire 1: Austin's personal ¥152M deposit 2023-04-25 (refunded post-closing to WF 6248).
- Wire 2: RFH Brex Treasury → SMBC → Mitsui $1.029M USD 2025-04-02 (→ ¥152.08M).
- Wire 3: Pinnacle Financial → SMBC → Mitsui ¥683.18M 2025-04-22 (never transited Brex).
- Parents' $350K → GK Brex 0593 2025-07-23 (used same-day to fund TSB JPY account opening).
- TSB ¥780M mortgage advance 2025-07-28; outflow uses ~$3.55M Pinnacle bridge payoff + $1.155M sweep to Brex Primary + ~$0.5M residual.
- RFH → GK Loans #1, #2, #3 papering the intercompany flows.
Real assets¶
| Asset | Description | Carrying value | Market value | Notes |
|---|---|---|---|---|
| Mita Garden Hills Unit 1009 (Tokyo, Minato-ku, Mita 1-chome, 102-1, house # 102-1-1009) | Luxury condo, registered to GK 2025-05-16 | ABS booked ¥545.4M land + ¥244.7M building (FY2025 R7) | ~$14.5M (≈ ¥2.18B at recent FX; ~3× appreciation since 2023 contract) | Adjusted purchase + fees ¥835,355,900 (≈ $5.65M). Real estate acquisition tax ¥4.13M estimated separate |
Insurance & compliance¶
| Coverage / filing | Carrier / authority | Status | Notes |
|---|---|---|---|
| Homeowner / property | Mitsui Sumitomo Marine | active 2025-07-23 → 2030-07-23 | 5-year ¥356,190 lump-sum prepaid |
| BOIR | n/a | n/a | Foreign corp, not US LLC |
| Japanese FY2025 corp + consumption tax | ABS Partners | filed 2026-02-02 | Operation #/JP filing receipt in Synology |
| Japanese FY2026 法定調書 (statutory info return) | ABS Partners | folder exists; filing status TBD | |
| US Form 5471 2025 | IRS (with Austin's 2025 return) | pending; first cycle | Category 4 and/or 5a likely |
| US Form 8832 (8832 election) | IRS | status unknown — possibly missed (75-day deadline ~April 9, 2025) | Pearce + K&R |
| US PFIC analysis | IRS | pending | Depends on lease structure |
| FBAR (TSB account) | FinCEN | required for 2025 | TSB ¥780M advanced 2025-07-28; balance peaked then before being wired out |
Intercompany relationships¶
- Funded by: RFH (capital contributions papered as Loans #1-3); $350K from parents (joint Eugene + Jana account, 2025-07-23) flowed through to GK 0593; TSB mortgage advance 2025-07-28.
- Funds: Mita property operations, TSB mortgage debt service, vendors (Mitsui Fudosan, Mitsui DesignTec, Solariage, Tohyama, ABS, Withers JP, Regus, Sumitomo Marine), $1.155M swept to Brex Primary 2025-07-30.
- Receivables / payables to siblings: RFH carries ¥836M + ¥50M + $150K loan receivables from GK.
- Services rendered to / received from siblings: Austin acts as 職務執行者 (officer for RFH inside GK).
Open litigation / disputes¶
None identified.
Documents & records¶
/mnt/synology-cloud/Business/Renfroe Holdings GK (Mita Garden Hills)/:
- Closing Documents/ (canonical purchase-side artifact set): Mita Sales Contract.pdf (original 2023-04-25); Financial Plan; Special Changes Addendum (¥53.9M); 特別変更に関する合意書; オーナーズスタイリング (full-color floor plan); 名義変更に関する合意書 Ownership Change Agreement (signed)(stamped).pdf (Austin → GK, 2025-04-04); Overseas Remittance Refund Request Form (2025-03-31); Assignment of April 4 Deposit (¥152.08M); Assignment of April 22 Deposit (¥683.18M); Wire confirmations; Deed (showing costs) 2026-01-29; 2023-04-09 Saho POA + Affidavit; 議事録 Board of Directors Meeting Minutes; Floor plan modifications/.
- Formation/ — Articles of Incorporation; initial registration; certificate of history; revised registration after Mita assignment; Saho-removal acknowledgment from Legal Affairs Bureau 2025-08-22.
- Finance and Accounting/Purchase Financing/Tokyo Star Bank Mortgage/ — KYC sheets, loan application, Due Diligence Documents (multiple RENFROE FY 2021–2024 audited financials, 2022/2023 personal returns, W2s, Gavon Renfroe PFS docs).
- Finance and Accounting/Purchase Financing/Pinnacle Bank Bridge Financing/ — Pinnacle-Renfroe execution-version loan docs; Pinnacle LOC subfolder.
- Finance and Accounting/Loan agreement between RFH and Gavon Renfroe/ — three loan PDFs (#1, #2, #3) + 2025.10.15 Proof of wire to TSB.
- Finance and Accounting/Bank Account Information/ — JPY + USD account opening docs at TSB; TSB wiring information; 2025.07.23 Wire to TSB to open bank account.
- Finance and Accounting/Taxes/2025/ —
R7年_法定調書;第1期（R7年10月期）法人税・消費税申告書(FY2025 corp + consumption-tax return);R8年_償却資産申告書(FY2026 depreciable-asset return). - Operations/ — Insurance/Mita Garden Hills 1009 Insurance.pdf (Sumitomo Marine 5yr); Vendors/Mitsui Fudosan/Rental Brochure; Vendors/Yamashita Law (engagement letter); Vendors/ABS Partners (engagement letter); Lease Listing/ (template, brochure, parking maps); Common Area Reservations/Guest Room Booking Information.txt; Expenses/; Photos/; Saho POA.pdf and Renfroe Holdings GK Seal.jpg.
Missing / open in Synology:
- April 8 2025 GK-as-buyer sales contract — referenced on Assignment-of-Deposit forms but physical contract not in Synology share. Need from Mitsui Realty (Yamamoto-san).
- TSB mortgage promissory note + amortization schedule — disbursement calc is in Synology, but the loan agreement itself + amort schedule not yet captured.
- Real estate acquisition tax (¥4,130,000 estimated) payment receipt.
- Date of Austin's ¥152M refund to WF 6248 — Austin's recollection: post-closing, after May 2025; confirming requires WF 6248 May–Sept 2025 statement.
Repo files:
accounting/mita-deep-dive.mdaccounting/mita-purchase-price-reconciliation.md— line-item buildup, allocation proposals, outstanding open itemscontext/by-property-deep-dive.md§ 1context/communications-deep-dive.md— successor GK formationtax/2025-filing-prep.md— US-side 2025 cycle items
Open questions¶
Comprehensive list at
context/by-property-deep-dive.md§ 1.11. Top:
- Form 8832 election — was it filed within the 75-day window from 2025-01-24 (deadline ~April 9, 2025)? If not, GK defaults to per se corp + PFIC overlay.
- PFIC posture — passive vs. real estate trade or business classification.
- Tohyama T. Takeshima ongoing scope — judicial scrivener engaged for proposed second-GK formation (not yet executed); building-management coordination? Active mail traffic Apr 2026.
- TSB mortgage amortization schedule — yen-denominated monthly debit needs to be in repo.
- April 8 2025 GK-as-buyer contract — physical contract still missing.
- Real estate acquisition tax (¥4.13M) — payment receipt confirmed?
- Pinnacle bridge actual payoff date + amount — bridge extended from June 21 to July 28 takeout; exact figures pending.
- Refund of original ¥152M deposit to WF 6248 — exact deposit-out date pending WF 6248 May–Sept 2025 statement.
- ¥1.155M sweep purpose — GK 0593 → Brex Primary 2025-07-30 (matches prior-day inbound). Need formal classification.
- Successor GK formation — cap table + activation sequence + US capital-gain exposure on transferring US LLC.
- Parents → Austin AFR promissory note (Mita-related) — separate from the Five Points one; needs §7872 / 1099-INT-compliant draft.
Related entities¶
- Parent: Renfroe Family Holdings, LLC (sole member since 2025-08-19).
- Children: None.
- Sibling cross-references:
- All US sub-LLCs via RFH — closest parallel: Five Points BHM (similar parents-AFR-loan funding pattern).
- PROPOSED second Renfroe Holdings GK (successor entity, formation engaged with Tohyama Office but NOT yet executed) — would inherit Mita 1009 ownership IF/when Austin provides documents + US-side capital-gain analysis lands.
- Out-of-scope cross-references: E.A. Renfroe & Company (RENFROE) — Austin's S-corp, not in this stack but Pinnacle's PFS+ docs include RENFROE FY 2021–2024 audited financials as DD support for the TSB mortgage.
Revision log¶
| Date | Author | Change |
|---|---|---|
| 2026-05-09 | Claude session | Initial population from accounting/mita-deep-dive.md, accounting/mita-purchase-price-reconciliation.md, context/by-property-deep-dive.md §1, context/entities.md, context/communications-deep-dive.md, tax-and-cap-table-audit-2026-05-09.md §1.3. |