medium · Asset-Backed Securities

In an ABS true-sale and bankruptcy-remoteness analysis, what principal bondholder protection does the structure seek to provide, subject to the transaction documents, governing law, and legal opinion assumptions?

  1. It eliminates borrower defaults and bankruptcies within the collateral pool after closing
  2. It reduces the risk that transferred assets enter the originator's bankruptcy estate
  3. It makes rating agencies legally responsible for any principal or interest loss
  4. It guarantees identical federal and state tax treatment for every transaction vehicle

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