Turn a delayed IEEPA tariff refund
into immediate liquidity.
You don't need to wait years for recovery. 117 Partners provides immediate liquidity by purchasing eligible IEEPA claims, allowing you to convert uncertainty into cash today.
Understanding IEEPA Tariff Claims
Recent rulings have clarified that tariffs imposed under the International Emergency Economic Powers Act may not have been authorized, opening the door for businesses to pursue refunds. While the opportunity is real, the recovery process is expected to be complex and time-consuming, with ongoing legal and administrative developments. Even with legal clarity, recovery can still involve:
- Lengthy administrative process
- Documentation and validation challenges
- Uncertain timelines and outcomes
We simplify this. Instead of waiting, you can sell your claim and receive immediate liquidity.
The Current Situation
In February 2026, the Supreme Court ruled that IEEPA tariffs were not authorized, opening the door for businesses to pursue refunds on previously paid duties. While that creates a meaningful recovery opportunity, the path to payment is still expected to be complex, documentation-heavy, and uncertain in timing.
For many businesses, the practical decision is not whether a refund may be possible — it is whether waiting makes sense when capital, timing, and internal resources are on the line.
$140B – $175B+
Estimated tariff payments now potentially subject to refund claims
300,000+
Impacted companies across importers and supply chains
No defined payout timeline
Government recovery process remains uncertain and still evolving
A clearer legal path does not always mean a faster recovery.
We are here to help businesses navigate a practical choice: continue waiting through an undefined process, or convert an uncertain claim into capital that can be used today.
Access capital now
Waiting for a refund can leave meaningful capital tied up for an extended period. Selling your claim may allow you to redeploy that value into operations, inventory, hiring, or growth today.
Reduce timing uncertainty
Although the legal path is clearer, the recovery process may still involve documentation, administrative review, and delays. Monetization provides a more certain path forward.
Avoid internal burden
Preparing, validating, and managing a claim can consume time and resources. We help simplify that process through a direct, disciplined transaction approach.
A trusted partner for complex claims.
117 Partners brings deep experience in sourcing, underwriting, and executing transactions across complex and hard-to-value claims. We bring direct capital, disciplined underwriting, and a straightforward process designed to help businesses evaluate their options with confidence.
$1 billion +
Over USD 1 billion+ of claims transacted
400+ claimants
Over 400 claimants transaction in various bankruptcy cases
Experience
Deep experience in complex and hard-to-value claims
BUILT AROUND ONE OBJECTIVE
Helping businesses turn uncertainty into liquidity.
A Simple 3-Step Process
Our process is designed to be straightforward, efficient, and transparent, giving you a clear path from initial review to liquidity with minimal disruption to your business.
Submit & Initial Review
Share key details of your claim. We assess eligibility, size, and documentation, and provide initial feedback.
Pricing & Diligence
We discuss indicative pricing and, if aligned, conduct focused diligence to confirm terms.
Execute & Receive Payment
We finalize the agreement, complete the transfer, and deliver payment; providing a clear and efficient path to liquidity.
Get Started
We approach every submission with discretion, professionalism, and a disciplined review process. Provide a few key details below, and our team will conduct a prompt, confidential assessment of your claim. There is no obligation, just a clear, informed evaluation to help you determine the best path forward.
Let's Connect.
Our Company
117 Partners LLC
130 Canal St., #602, Pooler, GA 31322
(646) 650-5096
Tom@117Partners.com
