Illegal Activity
none
Blackmail
none
Date
2011
Document Type
legal filing
Model
gemini-2.0-flash-001
Processed
2026-02-07T18:42
Summary
This document outlines the investment manager's responsibilities regarding tax subsidiaries, collateral obligation sales, and reinvestment strategies within a CLO. It details compliance requirements and restrictions on the types of assets the tax subsidiary can hold.
Metadata
- Subject
- ING IM CLO 2011-1
- Sender
- —
- Recipients
- —
- Document ID
- DB-SDNY-0056239, SDNY GM_00202423
- Date
- 2011
Relationships 2
| Entity 1 | Relationship | Entity 2 | Description |
|---|---|---|---|
| Investment Manager | business | Issuer | Investment Manager acts on behalf of the Issuer |
| Issuer | legal | Trustee | Issuer notifies the Trustee of Rated Notes Redemption or an Equity Redemption |
Notable Quotes 2
For reporting purposes only and for no other purpose, the Issuer will be deemed to own an Equity Security with the attributes of the Equity Workout Security or Collateral Obligation held by a Tax Subsidiary rather than its interest in that Tax Subsidiary.
For the avoidance of doubt, the Tax Subsidiary may not directly hold real property or obtain a controlling interest in any entity that owns real property.
Financial Information
Assets:
- Equity Security
- Equity Workout Security
- Collateral Obligation
- Pledged Collateral Obligations
- Sale Proceeds of Defaulted Obligations
- Credit Risk Obligations
Transactions:
- Sale of Appreciated Obligation
- Discretionary Sale
- Purchase of Collateral Obligations
- Rated Notes Redemption
- Equity Redemption
Legal Compliance
- Compliance with Section 10.10(f) regarding Tax Subsidiary formation
- Avoiding treatment of the Issuer as engaged in a trade or business in the United States for U.S. federal income tax purposes
Raw Analysis JSON
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Themes
Financial transactions/money flowLegal matters/litigationBusiness dealings
Organizations 3
ING IM CLORating AgencyTrustee
Locations 1
United States
Text Analysis
- Tone
- Professional
- Purpose
- To outline the rules and procedures for managing a Tax Subsidiary, selling Collateral Obligations, and reinvesting Sale Proceeds within the context of a Collateralized Loan Obligation (CLO).
- Significance
- This document details the operational guidelines for managing assets and liabilities within a CLO structure, including tax considerations and investment strategies.
File Info
- File Name
- EFTA01365486.txt
- Dataset
- dataset_10
- Type
- Text
- Model
- gemini-2.0-flash-001
- Processed
- 2026-02-07T18:42:58.633266
- DOJ Source
- View on DOJ