medium · Asset-Backed Securities asset-nuances

In a 'Two-Tier' SPE structure, the originator first sells the assets to a 'Depositor' entity.

What is the main purpose of this intermediate step?

  1. To provide two independent 'True Sale' events for enhanced bankruptcy remoteness
  2. To avoid paying the trustee's annual account-servicing fee on the pool
  3. To double the amount of interest income the servicer collects on the assets
  4. To allow the deal to be simultaneously rated by three agencies instead of just two

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