medium · Asset-Backed Securities

A CMBS Interest-Only (IO) tranche is highly sensitive to the 'Defeasance' of underlying loans.

Why is defeasance generally considered positive for an IO investor?

  1. It forces an immediate lump-sum payout of all interest to the IO holder.
  2. It allows the IO tranche holder to legally seize the underlying property early.
  3. It locks in the interest cash flows by replacing the mortgage with a Treasury portfolio.
  4. It increases the credit spread of the IO tranche relative to comparable corporate bonds today.

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