News & Analysis as of

Asset-Backed Securities

Akin Gump Strauss Hauer & Feld LLP

Oil & Gas in 2026: Pursuing Capital for Growth

In a quieter deal market characterized by global regulatory and geopolitical uncertainty, oil & gas companies were generally well capitalized with strong balance sheets. Recent consolidation, alongside market-imposed capital...more

Jones Day

ECB Fast-Track Assessments for Capital Operations and Securitizations

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In January 2026, the European Central Bank ("ECB") introduced a fast-track assessment for certain capital operations and significant risk transfer ("SRT") securitizations, cutting typical decision times from about three...more

Walkers

Council and Parliament publications on amendments to EU securitisation framework

Walkers on

The Council and the Parliament have published their respective compromise positions and draft rapporteur reports on the Commission's proposals to revise the EU's securitisation framework. Extensive changes are proposed...more

Skadden, Arps, Slate, Meagher & Flom LLP

Structured Finance Is Playing a Key Role as the Capital Demands of Data Center and Power Build-Outs Balloon

As the global data center and related power infrastructure build-out continues at an unprecedented pace, the magnitude of the required capital is measured not in millions or billions but in trillions of dollars. J.P. Morgan...more

Vinson & Elkins LLP

Structural Innovation: Master Trusts in Aircraft ABS Transactions

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The aviation asset-backed securitization (ABS) market continues to strengthen. Aviation ABS activity in 2025 exceeded US$10.3 billion in public issuances across 16 deals, and several first-time issuers entered the market....more

White & Case LLP

Mexican Borrowers Lean On Structured Finance In Volatile Market

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Structured finance has provided Mexican borrowers with a reliable source of capital through a period of political and macroeconomic uncertainty - In an uncertain market, where Mexican lenders have grappled with new...more

Cadwalader, Wickersham & Taft LLP

Relationships, Rigor and Relentless Detail, December 2025 - Player Profile - Meet Mike Wiederecht and Matt Ziemer

Based in New York, Mike has over 13 years of banking experience, and a degree in finance and mathematics from the University of Notre Dame. With PNC since 2014, Matt is based in Philadelphia and has a degree in economics and...more

McDermott Will & Schulte

Relaxation of EU Securitization Framework: Spotlight on Significant Risk Transfer (SRT) Transactions

McDermott Will & Schulte on

In this alert, we assess the impact of the proposed amendments to the EU securitization framework (which we discussed in detail in our previous article) on EU banks’ ability to reduce capital requirements using significant...more

Orrick, Herrington & Sutcliffe LLP

SEC requests public comment on residential mortgage-backed securities and asset-backed securities

On September 26, the SEC announced the publication of a concept release requesting public comment on potential improvements to its rules governing residential mortgage-backed securities (RMBS) and elements of asset-backed...more

Crunched Credit

The Pancake REMIC Should Be a New Staple in the Pantry

Crunched Credit on

I’d like to direct your attention to my ex Dechert partner (he’s not ex, I am), Will Cejudo, and his recent OnPoint about the eponymously-titled Pancake REMIC. (Regrettably, no one is paying me for this, I’ve got to figure...more

DLA Piper

Driving market adoption: Structural similarities between rated feeder funds and structured finance products

DLA Piper on

As institutional demand for exposure to private markets continues to accelerate, rated feeder funds have emerged as a compelling solution to bridge the gap between alternative asset strategies and credit-sensitive investor...more

Conyers

Off Balance Sheet Orphan SPV Structures in the Cayman Islands: a Series

Conyers on

In this seven part series, Barnabas Finnigan and Nick Ward dissect special purpose vehicles and bankruptcy-remote orphan structures of the type used in the US CLO market. Together they explore how SPVs are formed, how they...more

Mayer Brown

SEC Seeks Input on Modernizing RMBS Disclosure Requirements and Enhancements to ABS Registration to Revitalize Public...

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The Securities and Exchange Commission (SEC) has published a concept release inviting public comment on potential reforms to disclosure requirements for residential mortgage-backed securities (RMBS) in the registered...more

Latham & Watkins LLP

SEC Seeks Public Feedback on Expanding Access to Public Securitization Markets

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On September 26, 2025, the Securities and Exchange Commission (SEC) published a concept release to solicit comments on whether to amend the asset-level disclosure requirements for residential mortgage-backed securities (RMBS)...more

Cadwalader, Wickersham & Taft LLP

Do You Remember the 21st Night of September? - Markets Keep Chasing the Clouds Away - No Private Cause of Action by Non-Party to...

In Andersen v. Bank of N.Y. Mellon f/k/a The Bank of New York, as Trustee for the Certificate Holders of the CWABS Inc. Asset Backed Certificates, Series 2007-1, the Supreme Court of New York, Richmond County held that the...more

Hogan Lovells

Financing data centres in the US and Europe

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In our previous article, in order to provide some background as to data centres as an asset class, we looked at data centres' real estate fundamentals, where in the world they are located, and different types of data centre. ...more

Mayer Brown Free Writings + Perspectives

Concept Release on RMBS Disclosures and Enhancements to ABS Registration; Review of “Asset-Backed Security” Definition

On September 26, 2025, the Securities and Exchange Commission published a concept release requesting comments on whether to amend the asset-level disclosure requirements for residential mortgage-backed securities (RMBS) in...more

Skadden, Arps, Slate, Meagher & Flom LLP

Hyperscaler Data Centers: Financing Solutions for Large-Scale Projects

Competition among hyperscalers for market dominance in cloud computing and artificial intelligence (AI) has created a capital-intensive race for developers to build out the next generation of data center infrastructure. To...more

Cadwalader, Wickersham & Taft LLP

Seeing Red Flags in Tricolor: A Colorful Lesson on Collateral Interests

Tricolor Situation Overview - Tricolor Auto Acceptance, LLC (“Tricolor”), founded in 2007, is a “buy here-pay here” (“BHPH”) subprime auto finance company. This means that it is both an auto dealer and an auto finance...more

Vinson & Elkins LLP

Practice Leader Insights From V&E's David Berkery

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In this Law360 U.K. Expert Analysis series, practice group leaders share thoughts on keeping the pulse on legal trends, tackling difficult cases and what it takes to make a mark in their area. In this installment, David...more

Jones Day

Reform of the EU Securitisation Framework—Part 8: Changes to Certain STS Requirements

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On 17 June 2025, the European Commission (the "Commission") published its proposed measures to revive the securitisation framework in the European Union ("EU"), with a view to making it simpler and more fit for purpose. This...more

Jones Day

Reform of the EU Securitisation Framework—Part 7: Changes to the SRT Framework

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On 17 June 2025, the European Commission (the "Commission") published its proposed measures to revive the securitisation framework in the European Union ("EU"), with a view to making it simpler and more fit for purpose. This...more

Jones Day

Reform of the EU Securitisation Framework—Part 6: Changes to the Supervisory Regime

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On 17 June 2025, the European Commission (the "Commission") published its proposed measures to revive the securitisation framework in the European Union ("EU"), with a view to making it simpler and more fit for purpose. This...more

DLA Piper

New SEC Data Page Reveals 18-percent Decline in the Number of Reporting Companies Over the Last Two Decades and Other Key Capital...

DLA Piper on

On August 13, 2025, the US Securities and Exchange Commission (SEC) announced the creation of a Statistics & Data Visualizations page on its website. The page provides statistics on capital formation, market participants,...more

A&O Shearman

EBA Publishes New Q&A in Relation to the Securitisation Regulation

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The European Banking Authority (EBA) published single rulebook Q&A relating to the Securitisation Regulation. The answers to the questions were given by the European Commission. The Q&A cover...more

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