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Intangible or Intellectual Property Towards Your E-2 Investment

You have to assess the nature of your financial transactions to determine whether they amount to “investments” for E-2 purposes, pursuant to INA 101(a)(15)(E)(ii). If you have intangible property, there are some factors worth considering. Intangible property refers to property with no physical substance, but can be intellectual property (“IP”).

According to 9 FAM 402.9-6(B), rights to intangible or IP may also be considered capital assets to the extent to which their value can reasonably be determined. Where no market value is available for a copyright or patent, the value of current publishing or manufacturing contracts generated by the asset may be used. If none exist, the applicant may submit opinions regarding market value from experts in the particular field in question for consideration.

You can consider working with an accountant, or other financial services professional to value the IP you want to contribute to your E-2 business. The accountant will make a reasonable assessment of the value of your IP and submit a report that you can include in your E-2 application. The accountant should be an independent one.


No Attorney-Client Relationship Created by Use of this Website: Neither your receipt of information from this website, nor your use of this website to contact Santamaria Law Firm, PC or one of its lawyers creates an attorney-client relationship between you and the Firm.

No Legal Advice is Intended: This website includes general information about legal issues and developments in the law. Such materials are for informational purposes only and may not reflect the most current legal developments.


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