As IEEPA tariff litigation winds through the courts, 117 Partners provides a cash-now alternative for importers holding refund claims — no waiting, no appeal risk
SAVANNAH, Ga., May 4, 2026 /PRNewswire/ — 117 Partners LLC a special situations and claims advisory firm, today announced its position as one of the most active acquirers of IEEPA tariff refund claims in the United States. Having closed in excess of $1 billion across distressed and alternative claims transactions over the past several years, the firm is now actively purchasing IEEPA tariff refund claims from U.S. importers seeking immediate liquidity rather than an uncertain wait through ongoing appeals and legal proceedings.
Following recent court rulings that called into question the scope of executive authority to impose tariffs under the International Emergency Economic Powers Act, holders of potentially refundable tariff claims face a prolonged and unpredictable path to recovery. Legal challenges remain ongoing, with the possibility of further appeals, reversals, and legislative action creating significant uncertainty around the timing — and ultimate amount — of any government-issued refunds.
“Importers who paid IEEPA tariffs are sitting on real value, but that value is locked up in a legal process that could take years to resolve,” said Thomas Braziel, Managing Partner of 117 Partners LLC. “We exist to unlock that value today. We take on the litigation risk, the timing risk, and the regulatory uncertainty and in exchange, we pay our counterparties a fair price in cash, now. For businesses that need capital to operate and grow, waiting is not always an option.”
What 117 Partners Offers Claim Holders
117 Partners provides a straightforward, confidential, and efficient process for importers looking to monetize IEEPA tariff refund claims. The firm works directly with importers of record, freight brokers, trade finance intermediaries, and legal counsel to evaluate and acquire claims across a range of sizes and industry sectors. Transactions are structured as outright purchases, providing sellers with a clean exit and full certainty of payment without contingency on litigation outcomes.
Key advantages of transacting with 117 Partners include: immediate cash liquidity; no dependency on court timelines or appeal outcomes; experienced due diligence and documentation processes honed across over a billion dollars in closed transactions; and a reputation for discretion and speed in complex cross-border claims environments.
A Proven Track Record in Distressed and Alternative Claims
117 Partners brings deep experience in the acquisition and brokerage of non-traditional claims assets, including trade creditor claims, bankruptcy estate assets, and sovereign-linked receivables. The firm’s principals have structured and closed transactions across U.S. and international markets, developing proprietary frameworks for evaluating claim validity, title chain integrity, and recovery probability. This expertise translates directly to the IEEPA claims market, where documentation quality and importer-of-record standing are critical to claim value.
Importers and Intermediaries Invited to Engage
117 Partners is actively seeking to expand its pipeline of IEEPA tariff refund claims and welcomes inquiries from U.S. importers, customs brokers, trade finance lenders, law firms, and other claim holders or intermediaries. The firm operates on a confidential basis and is capable of moving quickly from initial inquiry to binding term sheet.
Parties interested in exploring a transaction or referring potential claim sellers are encouraged to contact 117 Partners directly.
About 117 Partners LLC
117 Partners LLC is a Georgia-based special situations and advisory firm focused on the sourcing, evaluation, and acquisition of distressed and alternative claims assets. The firm’s activities span IEEPA tariff refund claims, international trade creditor claims, and bankruptcy estate acquisitions. 117 Partners combines deep transactional experience with a disciplined due diligence framework to deliver speed and certainty to both buyers and sellers of complex claims.
Media & Transaction Inquiries:
117 Partners LLC
130 Canal St., #602, Pooler, GA 31322
Email: Tom@117partners.com
Website: www.117partners.com
Contact: Thomas Braziel | 117 Partners LLC | Tom@117partners.com
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