Collateralized Loan Obligations

The purpose of this CLO booklet is to provide an overview of the CLO market, its participants, and their roles, as well as discuss the accounting, tax, and regulatory rules and laws impacting their investment and role.


  • CLO overview
  • CLO market participants and roles
  • Investor accounting
  • Consolidation
  • Changes coming to management fees
  • Tax issues for CLO investors and issuers
  • Rgulatory impacts for CLOs

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