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Darrell R. Larsen

Secondary Market Tax-Exempt Asset Securitization

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ISBN: 1590315138
Издательство: American Bar Association
Год издания: 2006
Book DescriptionThis book is a valuable tool that provides a comprehensive and in-depth analysis of business considerations as well as legal issues for secondary market securitization of tax-exempt assets, including the securitized TOB market. It discusses and analyzes solely the securitization of state and local government obligations, interest on which is federally tax-exempt, using partnerships, custodial arrangements, trusts and other structures that pass through to investors the interest income without changing its character for federal income tax purposes.
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