Chatham Financial can assist with FAS 107, FIN 45, defeasance accounting & REIT tax issues. Chatham can provide hedge designations for tax, can value and provide in-depth assistance with the accounting for debt instruments, as well as model hypothetical changes in fair value for disclosure purposes.

• Guarantees may be liabilities that must go on Balance Sheet
• Successor Borrower structure may determine P&L event at the time of a defeasance