Real Estate Listings

This premium 5500 Sq.Ft Waterfront Adirondack-style residence in Tuftonboro, NH, offers a myriad of bespoke design features that ensure a lifestyle of luxury and comfort. The gourmet kitchen is an epicurean's dream, equipped with a 48-inch Wolf gas range, double wall ovens, and a 42-inch Sub-Zero refrigerator, accented by a grand double-thick soapstone countertop, perfect for culinary pursuits. The primary suite presents an attached office with stunning lake views, providing a serene workspace. The climate-controlled 3-car garage features epoxy flooring and radiant heat, combining functionality with style. For wine lovers, a climate-controlled glass wine room sits conveniently adjacent to the kitchen. The living room's artisan stone fireplace creates a striking focal point, ideal for cozy evenings. An elevator ascends to an upper floor, which houses an additional primary suite complete with an adjoining office, a walk-in closet, a rain shower, and a luxurious soaking tub. Wellness-focused amenities include an infrared sauna and a spacious family room equipped with a wet bar, ice maker, kegerator, and beverage cooler, perfect for entertaining. Secluded on .66 acres of pristine land adjoining conservation territory, this lakefront haven is a mere 10-minute drive from Wolfeboro, complete with charming shops, fine dining, and cultural attractions. Every detail of this home is crafted to offer the utmost in elegance, convenience, and privacy.

119 Hanover Street is a turnkey, mixed-use investment opportunity positioned on the corner of Hanover and Chestnut in the heart of Manchester's downtown. Sited within a block of major attractions such as the Hanover Street Chophouse, The Palace Theater, and several new multifamily developments, this location is second to none. This two-story brick building boasts 11 apartments (a mix of studio and 1-bedrooms), 5 retail units, and a leased billboard, all of which have seen significant renovations over the last two years. These upgrades include new electrical panels, updated unit plumbing, new high efficiency mini-splits, a new rubber roof, and a freshly painted façade. Additionally, each of the apartments have been painstakingly remodeled with high-end finishes including granite countertops, stainless-steel appliances, premium-LVP flooring, and in-unit air conditioning. The residents can also access the free high-speed wireless internet newly installed throughout the building, utilize the brand-new laundry room, and benefit from the high-resolution cameras providing interior and exterior coverage of the property. All of the commercial units are fully occupied on multi-year leases with a mix of retail and restaurant tenants. The billboard presents additional opportunity for value-add with an at-will operator that has been renting for almost three decades at a below market rate. Don't let this opportunity to own a turnkey building in Manchester's downtown pass you by!

119 Hanover Street is a turnkey, mixed-use investment opportunity positioned on the corner of Hanover and Chestnut in the heart of Manchester's downtown. Sited within a block of major attractions such as the Hanover Street Chophouse, The Palace Theater, and several new multifamily developments, this location is second to none. This two-story brick building boasts 11 apartments (a mix of studio and 1-bedrooms), 5 retail units, and a leased billboard, all of which have seen significant renovations over the last two years. These upgrades include new electrical panels, updated unit plumbing, new high efficiency mini-splits, a new rubber roof, and a freshly painted façade. Additionally, each of the apartments have been painstakingly remodeled with high-end finishes including granite countertops, stainless-steel appliances, premium-LVP flooring, and in-unit air conditioning. The residents can also access the free high-speed wireless internet newly installed throughout the building, utilize the brand-new laundry room, and benefit from the high-resolution cameras providing interior and exterior coverage of the property. All of the commercial units are fully occupied on multi-year leases with a mix of retail and restaurant tenants. The billboard presents additional opportunity for value-add with an at-will operator that has been renting for almost three decades at a below market rate. Don't let this opportunity to own a turnkey building in Manchester's downtown pass you by!

Welcome to Needlecone, a serene waterfront haven nestled on the shores of majestic Lake Winnipesaukee. This exquisite property boasts long, sweeping views of the lake and Ossipee mountains, a 4 bedroom, 3 bath main house, bunkhouse with bath, over-sized, permanent docking system and boathouse. The 130' of owned waterfront is pristine with clear, deep water and sandy frontage. This property has been owned by only a few families since its origin in 1905 and underwent extensive improvements and renovations in 2015 which included a new foundation, completely rebuilt chimney and fireplace, new roof, exterior siding, mahogany deck, upgraded kitchen, ½ bath, dining room and many new windows. The enormous, screened porch directly off the main living area will be a favorite place to spend your days with amazing views from every angle. There is a main floor primary suite and 3 additional bedrooms and a shared full bath with laundry on the second floor. The detached bunkhouse is cute as a button and offers a ½ bath with the outdoor shower just steps away. Private drilled well and state-approved 4-bedroom septic system, public road that is maintained by the town. Only 5 mins from Meredith by car. Every day is an invitation to indulge in the waters of Lake Winnipesaukee from Needlecone, whether it's a morning swim or an evening boat ride to get dinner and ice cream. Additional insulation, additional heat and replacement of remaining, original windows needed for efficient year-round use.

This historic home in Wolfeboro, built in 1895 on a 2.7 acre parcel that was part of one of the original farms of Wolfeboro, holds a rich history and architectural significance. Within walking distance to town & beaches! The tour starts as you enter from the wraparound porch into the parlor showcasing original chandelier, rosette, and new crown molding. The first floor includes an office turned den/TV room with a fireplace crafted by Portuguese masons who also worked on the Castle in the Clouds. Pocket doors lead to the dining room featuring a chandelier, original copper sink, and glass cabinet butler's pantry. Restored Spaces: Stained-glass doors enclose a room with access to the outdoors, leading to a brick patio, stone wall, and the carriage house. The kitchen, designed for family gatherings, boasts state-of-the-art appliances and unique lighting from a Pennsylvania railroad station. The living room offers panoramic views of the saltwater pool and features a mantel from 1892. The staircase leads to the 2nd floor with 3 bedrooms, one with a fireplace, and a primary suite with a walk-in closet, bonus room, and spa-like en suite bath. The 3rd floor hosts additional bedrooms, a bathroom, and a spacious room for entertainment. Lower Levels & Outdoor Amenities include a pergola, full house generator, and stone pillars enhance the outdoor space. This beautifully restored property seamlessly blends historical elegance with modern, luxurious comfort.

Lake Winnisquam's Premier Waterfront Estate, 4156 Sq Ft of Luxury In One Of The Finest Neighborhoods The Lakes Region Has To Offer. 200 Ft. Of Lakefront, 5 Bedrooms With 5 Bathrooms, All With The Finest Of Detail, The Highest Quality Of Tile Work, Crown Moldings And Wainscoting. The Kitchen Is Equipped With State Of The Art Viking Appliances, Granite Countertops, Beautiful Cabinetry And Views Across One Of Widest Parts Of The Lake. The Kitchen, Dining room And Livingroom All Have Very Captivating Views Of The Lake, The Backyard Is A Great Meeting Place For Social Gatherings And Big Family Functions Such As Graduations And Possibly Weddings. The Livingroom Has A Beautiful Fireplace And Wonderful Built Ins. While Walking Through This Home You Will Find Hidden Luxuries Of A By Gone Era That Will Impress The Most Skilled Craftsman, From Wide Detailed Archways To Unique Niches. The Rear Grass Terrace With Beautiful Stonework Could Be One Of The Most Special Places To Take In The Tranquility Of The Lake. You May Be Close To All Of The Attractions The Lakes Region Has Too Offer But You May Feel Like You Are In A World Of Your Own. The Absolute Perfect Waterfront Estate For Entertaining And Making Great Family Memories !!

Seize this exceptional opportunity to own a property that's not merely a feast for the eyes but a canvas for your entrepreneurial aspirations. Featuring a truly unique 92-acre parcel of land with vast views, it is more than a piece of real estate; it's an expansive canvas of potential, offering a harmonious blend of residential tranquility and endless business, subdivision, and expansion possibilities. The main house features 4 bedrooms, 2 baths and plenty of living space. A restaurant with amazing views from all angles, seats 73 inside and 40 outside and boasts a beautiful chef's kitchen with imported pizza oven. Adding to the allure, there is a taproom that graciously accommodates 40 patrons inside and is complemented by an outdoor picnic bench wine-tasting and dining area, offering panoramic views. Envision the possibilities within the 42x100 pole barn--a sprawling space that sets the stage for an enchanting wedding venue, with a covered outdoor patio and ample parking. Beyond the existing structures, the vastness of the land itself opens doors to countless prospects. Elevate this property into a haven where patrons can not only enjoy exceptional offerings but also immerse themselves in the breathtaking charm of their surroundings!

RARE PACKAGE OFFERING! GAS STATION, CONVENIENCE STORE, LAUNDROMAT, 6 APTS, TAKE-OUT DELI SET-UP, STORAGE BAYS. PRICE INCLUDES: LONG-TERM BUSINESS AND REAL ESTATE. NEWER BRICK BUILDING (9 years old) FOR STORE including coolers, equipment; GAS STATION, (6) APTS, LAUNDROMAT, STORAGE BAYS, DELI SET-UP; NEWER TANKS (19 years old), double-fiberglass lined. Busy traffic route w/ many residents, travelers, & vacationers. Webster Lake nearby. FINANCIALS AVAILABLE TO PRE-QUALIFIED BUYERS,W/NDA. $3,000,000.+/- gross Income. 19-YR-Owner would help finance at 0% interest rate: for inventory to be tallied on sale day, and also 0% for part of down payment, if desired. This IS the one you've been searching for!

This highly visible and well-known property offers a range of benefits and possibilities for the savvy investor. Included in the sale is the building itself, a fully operational and successful pizza restaurant complete with business assets and furniture, fixtures, and equipment (FF&E). Additionally, three other tenants are already in place, providing immediate rental income. Two of these tenants are tenants-at-will (TAW), while one has a lease in effect until July 2024. Coordinate long-term lease extensions with existing tenants or take advantage of the property's versatility and use it according to your needs and vision. Featuring exceptional visibility and accessibility, with an impressive 11,000 car traffic count. This ensures that your business will receive maximum exposure, attracting a steady stream of potential customers. Additionally, the building, constructed in 1987, boasts modern features that make it suitable for a wide range of uses, providing flexibility for future ventures. The property is strategically located amidst ample public parking, which greatly supports both tenants and customers. The pizza restaurant within the building is a true gem, generating exceptional cash flow. It includes a full bar known as the "Cave," adding a unique and enticing element to the establishment. The restaurant has a proven record of historical performance, and there are ample opportunities for further growth and success under new stewardship.

All the clichés apply here. Move in ready, turnkey, no deferred maintenance, breathtaking views, no expense spared, family compound, sugar sand beach, fabulous boathouse, heated indoor pool and sauna. Let's start with the 4 car garage with rubber coin floor. A new stone façade with overhang was added for water diversion. Above is a 2 bedroom, full kitchen, 3/4 bath space that has been totally redone. Luxury plank flooring, fresh paint, new appliances including a gas range and quartz counters. A mini split for heating and cooling, new bath fixtures. The main log home has recently been painstakingly hand sanded and stained. Inside the warmth and charm of a log home brings that homey comfortable feeling. The ample granite counters along with a gas range are a recipe for great creations from the "chef". In the living area, the gas stove creates more warmth for this inviting space. There are 3 mini splits and central a/c, so depending on the season, heating and cooling is as seamless as the seasons themselves. In the lower level is a pellet stove, wet bar, a bathroom and utility room complete with washer and dryer, new Bosch furnace and water softener system. From this lower level is access down one more level to the indoor heated pool and sauna. You can also access the pool from outside if you are coming up from the lake or boathouse. Oh...did we mention there is an historic 100+ year old 5 bay boathouse? Alongside the boathouse is the walk-in sandy beach.

Nestled on a serene one-acre, level lot in beautiful low-tax Moultonborough, this 2-bedroom, 1-bathroom family camp offers the perfect lakeside escape. With westerly-facing exposure, you'll enjoy breathtaking sunsets over the Broads, Islands and the surrounding mountains. The property boasts a walk-in sandy beach, ideal for family fun and water activities, and offers 241 feet water frontage, providing the opportunity to build your own custom docking system. Inside, the cozy living area features a classic fireplace, perfect for cool evenings and gathering with loved ones and a screen porch for sleeping or evenings without bugs. The site is equipped with a newer 5-bedroom septic system, giving you the potential to expand and transform this camp into a spacious family lake home. Whether you're seeking a peaceful getaway or looking to create your dream lakefront retreat, this property offers endless possibilities. Don't miss this rare opportunity to own a piece of paradise on the lake! Schedule your private showing today and imagine your summers by the water.

Arguably the best views on Lake Winnipesaukee, nestled on a serene one-acre, level lot in beautiful low-tax Moultonborough, this 2-bedroom, 1-bathroom family camp offers the perfect lakeside escape. With westerly-facing exposure, you'll enjoy breathtaking sunsets over the Meredith Islands and the surrounding mountains. The property boasts a walk-in sandy beach, ideal for family fun and water activities, and offers 241 feet water frontage, providing the opportunity to build your own custom docking system. Inside, the cozy living area features a classic fireplace, perfect for cool evenings and gathering with loved ones and a screen porch for fall evenings. The site is equipped with a newer 5-bedroom septic system, giving you the potential to expand and transform this camp into a spacious family lake home. Whether you're seeking a peaceful getaway or looking to create your dream lakefront retreat, this property offers endless possibilities. Don't miss this rare opportunity to own a piece of paradise on the lake! Schedule your private showing today and imagine your summers by the water.

Discover Your Dream on Lake Winnipesaukee! Welcome to an amazing opportunity on Governors Island in Gilford, NH. This lot is perfect for creating your dream home by the water! The parcel is an undeveloped lot with 168 feet of beautiful waterfront. This .80 acre lot is level, with western exposure, making it ideal for sunsets and relaxing views. The U-Shaped dock is already in as well as irrigation on the lot. Imagine all the things you could do here! Governors Island offers wonderful amenities inclusive of a clubhouse, pickle ball courts, tennis courts, playground and beach. The location is ideal for those who enjoy outdoor activities, with skiing, hiking, and year-round recreation nearby. It is also conveniently close to shopping and restaurants, making everyday errands easy. Plus, it's less than 2 hours from Boston and just an hour from the seacoast.

Incredible Winnipesaukee home in a great neighborhood with a much sought after Boathouse (33x18) and a 4+car garage with amazing family room in extra building across the street on extra lot! This house has it all, wonderful floor plan, quality materials & craftsmanship throughout. First level has a cozy family room with a gas Vermont castings stove & a great bar area, overflow guest space walk out to a stone patio with a summer kitchen and lots of seating for summer evenings eating outside. Take the full size elevator up to the main level or walk up the nice wide beautifully finished stairway. All levels have lots of glass facing the lake to take in the superb views. Main level is an open floor plan with a custom chefs kitchen w/ huge island with a prep sink, high end appliances, walk in pantry, open to the dining and living with fireplace and beautiful built-ins, main floor has primary bedroom suite, an office great also for guest overflow, a screened porch & large deck with hot tub. Upper level has lots of sleeping space and 2 baths. The lot is nicely terraced to the water where you can make your way to the boathouse/dock and enjoy sandy bottom swimming. Association maintains road and beautiful sandy beach if you want to use it and also the road. Many extras like Irrigation, alarm, fire pit, perennial gardens plus so much more. Excellent location on the lake by boat or by car, in low tax Alton and just 10 minutes to Wolfeboro.

A customizable to-be-constructed home opportunity set on 13.72 private acres on Cranberry Meadow Pond! Photos and renderings are of a recently completed custom home by LR3 Development at Cranberry Meadow Estates. This well-designed floor plan offers over 4,000 square feet of living space including 4 bedrooms, 4 baths, a first-floor primary suite, in-home office, large open concept kitchen, and a dining combination and spacious great room with 18-foot ceilings. The full walkout lower level boasts a fabulous guest space with a bedroom and bath. Up to 800 square foot of bonus space above the garage could also be finished as a family room, studio, or in-home gym. Bespoke finishes, from hardware and lighting to the tile and oversize windows - every detail is impeccable. Access to miles of hiking trails from your backyard yet just minutes from all that downtown Peterborough has to offer. 50 minutes to Manchester-BostonRegional Airport and 90 minutes to Boston Logan International Airport. Additional lots and plans available. Bring your creativity as every aspect of this home can be customized to meet your vision. Buyer responsible for all current use tax penalties.

The Cogger Building - two buildings on the same lot fronting both Route 1 and Depot Square right in downtown Hampton. Eleven units total with six residentail apartments consisting of three one bedrooms, two two bedrooms and one four bedroom apartment. Five additional retail-level units - two restaurants (one restaurant occupies two spaces), one retail space and one office space. High visibility building with onsite parking for tenants and abundant non-metered public parking surrounding the property and an oversized public parking lot just a minute's walk away. One of a handful of significant buildings offered as a package. None of the businesses are for sale with this purchase. Land and buildings only. The property is 100% leased with long term tenants that have been in the building for years. A rare opportunity to buy a large block of units in the downtown Hampton business district. By advanced appointment only.

Waterfront home on a large lot (0.68 acres providing endless expansion capabilities to suit your desires) High & Dry! Not in a Flood Zone! Water Access & Boat Mooring! Super Low Taxes! Top Rated School! Sitting nicely perched on BOS'NS' Hill overlooking the Piscataqua River Back Channel/Little Harbor w/174' of water frontage! Welcome to this enchanting coastal escape w/direct water access from your own backyard! Delight in the waterside lifestyle & enjoy kayaking, paddle boarding, fishing or cruising on your boat. Look to embrace the serenity of island living in this laid back cottage style home! The perfect blend of privacy, relaxation & entertainment and where you can host to your heart's content & unwind while observing herons play by the water's edge! The 1st level exudes a sense of spaciousness w/an open floor layout, adorned w/high vaulted wood beamed ceilings & HW flooring thru out & oversized windows frame captivating water views that bathe the interior in natural light! The chef's kitchen boasts soapstone countertops, SS appliances, breakfast bar, butler's pantry, coffee/wine bar & wine closet! The inviting LR has a fireplace & built-ins. The FR is surrounded w/oversized windows to lounge by the cozy heated gas stove. The 2nd level boasts 4 charming BRs. The MBR Suite offers ample privacy w/a Spa Bath. Radiant heating & A/C. Heated garage. Nearby: Portsmouth, Wentworth by the Sea, Wentworth CC & Safe Harbor Wentworth Marina. Time to make this special home your own!!!

NEW CONSTRUCTION, luxurious home in the exclusive Lilac Ridge subdivision! High end finishes throughout this home, coffered ceiling with lighted crown in the family room, large sunroom with custom ceiling woodwork and lighted crown looking out to the large private backyard, the perfect setting for a pool and outdoor kitchen area. Enormous deck with post lights for entertaining! Custom built cabinetry throughout this home, Thermador appliance package including built in refrigerator and freezer, speed oven and range. Butler's pantry with sink and beverage fridge. Island with storage on both sides over 9.5 feet! Office with custom built in. Basement wet bar with 10.5 ft long island. Basement has 12' ceilings and endless possibilities, 2500 sq ft of finished space with full bath! Lots of windows, slider walking out to a covered waterproof area perfect for an outdoor kitchen. Beautiful first floor guest suite with private bath. Each bedroom has it's own bath with custom tile shower or tub and a walk-in closet. The private primary suite has a spa like dream bath with high ceilings with woodwork and plantation shutters. Fireplace in the bedroom with a tray ceiling. Enormous walk-in closet. Second floor laundry room. Large bonus room over the garage. Public water! No wells or water issues! Gorgeous setting for this one-of-a-kind dream home! Private backyard, large trees being planted. Ready in 30 days, still time to make a few selections!

Another rare opportunity in NH. This long time car wash is on the market as the owner is ready to retire. Purchase includes the Land, Building, and Business. This place is in great shape and it is the best car wash around. Recently upgraded equipment with 2 touch free bays and self wash including coin operated vacuuming. 3 300,000 BTU hot water boilers with large capacity tanks and a FHA furnace. The package also includes a great list of items used for the business such as signs, chemicals, blower….. well the list is extensive and it also include a 3/4 ton Chevy Plow truck. All on 1.1 acres of land in one of the busiest areas in the state. The North Conway business outlet area stays jumping year round.

When it comes to recreation - who could ask for anything more? This custom built adirondack style home offers direct access to the South Peak's owners ski trails through the backyard. You can truly have it all and invite all to stay, ski , swim, hike, bike and be merry. This 6 bedroom 4300+ square foot home has room for large families and guests, and offers a second living space to separate the early to bed from the late to rise. Don't miss this one...you will never be closer to the ski slopes in a beautiful custom home than you will be in this special location. The Award Winning builder did all the work for you. .. come and enjoy Loon Mountain at its finest. Furniture not included, though is available for purchase.

Experience the beauty of this custom-built Post & Beam ski home with direct access to the Chilly Mac trail and Abenaki Quad Chairlift. Crafted with stone, granite, and cedar shakes, this home seamlessly blends with the natural environment. The main floor boasts an open concept design featuring vaulted ceilings, a stone fireplace, and ample natural light. The kitchen is a chef's dream, equipped with granite counters, stainless appliances, abundant cupboard space, and a spacious island. The dining area, adjacent to the fireplace and open to the living room, comfortably accommodates a crowd and offers sliders leading to a deck overlooking the ski trail. The main level also includes a half bath, foyer, and a heated double garage with 9-foot carriage style doors. Upstairs, discover two guest rooms, a full bath, another ensuite guest room, a laundry room, and a luxurious primary suite. The private ensuite boasts a walk-in closet, oversized bath with a soaking tub, titled shower, double vanity, and a private deck off the bedroom. The finished lower level features a spacious family room with a second wood fireplace, a stand-alone sauna, a 3/4 bath, a separate utility room, and a walk-out ski locker. Picture yourself returning from the slopes, effortlessly stowing your gear and boots, and cozying up to the fire for a well-deserved relaxation. The property is being sold mostly furnished, and assisted showings are available.

The possibilities are endless on this property that is nestled on 120 picturesque acres. Bring your vision and dreams to this one! Are you wanting to build a subdivision of homes? Christmas tree farm? Dude ranch or a tranquil retreat? This property offers it all with its mountain view horizons and a winding stream that runs through it. Take note there is already an entrance in place with a long driveway that pre-exists, nestled right in the heart of nature. Included with this expansive estate is a charming 3-bedroom, 2-bathroom home that offers tranquility and space. Enjoy the privacy of a single-family residence, surrounded by nature and endless possibilities. The interior features a spacious layout, while the exterior boasts an oversized garage with an extra-large bay door and plenty of storage for your tractor, boats, ect. Whether you're looking for a peaceful retreat or a place to build your business, this is the perfect spot. Only a short 10-minute drive to Merrymeeting lake and close proximity to Alton Bay and Lake Winnipesaukee among many great hiking mountains. Nature Awaits!

Commercial gravel pit operation with active quarry permit and enough material to possibly keep you busy for generations. A total of 153.8 acres with 2665 feet road front on busy Rt 107/43 Parade Rd corner. Large 80x70 insulated garage with 3 - 16' doors with water, compression, heat, office and bath. Includes scale, scale house, all trucks and equipment necessary for operation and a 28x48 3br, 2 bath mobile home and more.

Incredible Development Site! This site is 59+/- acres and is located just north of US Route 93 at Exit 43. The parcel benefits from terrific visibility from both I-93 North and South as well as local traffic along North Littleton Road. It is serviced by electric, telephone and cable/internet but water and sewer would need to be brought in. A ROW over a neighboring parcel provides access with the entrance being directly across from Exit 43's northbound off/on ramps. With easy access to highways, hospitals, local services and neighboring Vermont and US Route 91, this is an exceptional development opportunity.

Introducing a magnificent hilltop mansion spanning 18,000 sq ft on 9 acres. Boasting breathtaking panoramic views, this prestigious estate offers a luxurious lifestyle. With 4 wings of extraordinary living spaces, featuring 9 beds & 12 baths, it's a masterpiece of unparalleled elegance. Step into your personal wellness sanctuary—a fitness wing for relaxation & rejuvenation. Enjoy the indoor 60x20' heated saltwater pool & outdoor pool, sauna, & gym. After your workout, refresh in the gym shower before pampering yourself in the convenient laundry & changing area. The North Wing is an entertainment hub for gatherings & celebrations, offering cinematic magic, arcade games, and a spacious function hall. With a fully-equipped kitchen, culinary delights await in this entertainment paradise. Entertain guests with ease while keeping your living areas inviting. Luxury knows no bounds in the Main House, where a brand-new gourmet kitchen awaits, adorned with the finest in design, appliances, & materials. The South Wing unveils a three-story private guest house, providing comfort & privacy. Each dawn reveals stunning sunrises, casting vibrant hues over the Uncanoonuc Mountains, creating an ever-changing canvas. A wrap-around driveway nears completion, promising a grand entrance, while 8 garage stalls accommodate up to 12 cars. With a new radiant heat system powered by propane, this estate ensures year-round comfort & efficiency. Broker may have indirect interest