SPE

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Portfolio lenders that want to make their portfolio loans conduit-ready often do not focus on the special-purpose entity provisions that are required of a borrower in conduit loans.
Because of the inherent flexibility in forming and operating a special-purpose entity, there are several other ownership considerations to address in its formation.
If the owner of a special-purpose entity goes into bankruptcy on unrelated debt, the lenders hope the separate entity will remain separate and not become part of the bankruptcy court's jurisdiction.
In addition, if a special-purpose entity has been formed to hold the 1% interest (e.
This month's column discusses recent consensuses reached by the Financial Accounting Standards Board emerging issues task force (EITF) concerning consolidation of special-purpose entity lessors by lessees and the accounting for discontinued operations of a business segment subsequently retained.