hard · Asset-Backed Securities

A solar financing uses a partnership-flip tax-equity investor and will support ABS notes.

Which issue must the noteholder analyze instead of assuming a universal priority between debt and tax equity?

  1. Whether holding the notes lets the investor claim the project's tax credits as note interest.
  2. Whether tax equity guarantees every scheduled payment due on the securitization notes.
  3. Whether the notes may remain after all solar receivables are removed from collateral.
  4. How flip allocations interact with intercreditor, consent, and enforcement rights.

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