medium · Asset-Backed Securities

A CMBS conduit transaction has an original unrated B-piece (first-loss tranche) of $45 million. The transaction documents specify that the controlling class representative rights transfer to the next senior class once the cumulative losses reach 50% of the original B-piece balance.

If the pool currently experiences cumulative losses of $24.5 million, what is the status of the B-piece holder's control?

  1. Control is retained because losses are only 24.5% of the total pool balance.
  2. Control is retained because losses have not yet reached the $45 million full wipe-out level.
  3. Control has transferred because any loss to the B-piece immediately invokes a servicer replacement.
  4. Control has transferred because losses represent approximately 54.4% of the B-piece.

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