Special purpose entity

Home-Loan Banks Volunteer to Ban Captive Use by REITs
Credit

Home-Loan Banks Volunteer to Ban Captive Use by REITs

Increasing numbers of real estate investment trusts have been using captive insurance companies as special-purpose vehicles to access lower borrowing rates.
By David Katz | June 19, 2014
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Is Enron Being Tripped Up by New Accounting Rule?
Fraud

Is Enron Being Tripped Up by New Accounting Rule?

Will a new accounting rule aimed at off-balance-sheet financing trip up Enron?
By Ronald Fink | June 1, 1999
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