New Financing Techniques – Practical Problems and Tax Implications

  • July 3, 1982
  • • Written by: Mark Lee Levine

Spring/Summer 1982, Vol 7, No 1


Abstract: 
Some of the tax implications arising from the use of “new” financing techniques are explored. After listing several of these alternative mortgage instruments, the author points out some of the areas of concern for both the lender and borrower who use them. Finally, using the shared-appreciation mortgage (SAM) as an example, he cites specific tax problems that would be generated when utilizing this particular instrument.