United States: Securitization & Structured Finance

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Finance law and banking law thought leadership, articles, podcasts, videos and webinars from expert sources across the legal world. Explore insights covering topics such as capital adequacy, BASEL, acquisition finance, debt capital markets, fund finance, islamic finance, securitization and structured finance.
Article
To Be Or Not To Be An ABS: What Next For Data Center Finance?
The SEC's recent interpretive guidance confirms that certain data center securitizations fall outside the definition of "asset-backed security" under the Securities Exchange Act, removing several ABS-specific regulatory requirements. This analysis explores the practical implications for risk retention, investor protections, existing master trust platforms, and the future structuring of data center financings in light of this regulatory shift.
United States Finance
HL
Hogan Lovells Cadwalader
Article
Sponsored Repo And US Treasury Central Clearing – What The Buy-side Needs To Know
The US Treasury repo market faces a fundamental transformation as SEC rules mandate central clearing for most Treasury repurchase transactions by June 2027. This regulatory shift is accelerating buy-side adoption of "sponsored repo" arrangements, requiring firms to navigate new operational frameworks, documentation requirements, and clearing relationships. Understanding the mechanics of sponsored membership and preparing for compliance will be critical for buy-side participants seeking to maintain efficient
United States Finance
M
Macfarlanes LLP
Article
Preference Given: Preferred Equity's Growing Reach Across Structured Finance
Preferred equity is transforming structured finance by enabling sponsors to attract third-party capital below rated debt without diluting residual positions or triggering additional rating requirements. This analysis examines how CFOs, CLOs, NAV facilities, and other securitization vehicles are deploying bespoke preferred structures to widen investor pools while preserving manager incentives. What contractual mechanics, legal considerations, and market dynamics are driving this shift from niche accommodatio
United States Finance
D
Dechert
Podcast
Navigating Distress: Commercial Real Estate Workouts In The CMBS And CLO Markets (Podcast)
The U.S. distressed commercial real estate market faces mounting pressure from high interest rates, overleveraging, and an approaching wave of loan maturities. Real estate experts explore why conditions in multifamily, office, and hotel assets may be worse than widely reported, and outline practical strategies for borrowers to protect their interests in an increasingly challenging refinancing environment.
United States Finance
MB
Mayer Brown
Article
Keeping Tabs: CFTC And DOJ Charge Software Engineer With Insider Trading For Prediction Market Trades
The DOJ and CFTC have filed their first cases alleging insider trading in prediction markets based on misappropriated confidential commercial information, charging a software engineer who allegedly used non-public company data to profit from event contracts. These prosecutions expand beyond classified information cases and raise important questions about cross-border jurisdiction, the scope of confidential information protections, and the CFTC's authority over overseas prediction markets.
Worldwide Finance
KM
Katten Muchin Rosenman LLP
Article
Treasury Course Corrects, Pulling Two Heavily Criticized Reg Packages
The Treasury Department has significantly shifted its approach to corporate and partnership tax regulation in 2025, withdrawing several proposed rules that faced criticism for being overly burdensome and complex. This regulatory rollback, driven by executive orders aimed at reducing compliance costs, has left taxpayers and advisors navigating uncertainty about which transaction structures remain permissible and how the IRS will enforce substantive tax rules without mandatory reporting requirements.
United States Tax
HL
Hogan Lovells Cadwalader
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