When a bank is in financial trouble, this is a structure that allows banks to form relationships with investors who will purchase the toxic assets. The Treasury Department manages a program that facilitates the process.

Previous Terms: 1031 Exchange, 1035 Exchange, AARP, Abeyance, Abstraction Principle, Accelerated Amortization, Acceptance Credit, Acceptance of a Bill of Exchange, Accommodation Bill, Accommodation Endorser