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Defeasance Security Cost Calculator

Defeasance buys Treasuries to substitute for loan.

$
%
%

Defeasance premium

$1,620,000

Total cash out (balance + premium)

$21,620,000

Premium % of balance

0.08%

How the math works

Rate diff = coupon − UST. Annual diff = balance × rate diff. Cost ≈ annual × years × discount factor.

$20M × 1.5% × 6 × 0.9 = $1.62M defeasance cost = 8.1% of balance.

How to Use

  1. Enter loan balance.
  2. Enter coupon rate %.
  3. Enter UST yield %.
  4. Enter remaining years.
  5. Read defeasance cost.

Frequently Asked Questions

Defeasance mechanics?

CMBS loan prepayment restricted. Substitute collateral: US Treasury portfolio paying interest + principal equal to loan payments. Sponsor pays for Treasuries, lender releases mortgage, sponsor keeps property clear of loan.

Typical cost?

In low rate environment: defeasance cheap (Treasury curve low, sponsor gets rate arb). In high rate environment: expensive (Treasury curve flat or inverted). Range: 3-10% of loan balance typically. Professional defeasance consultants required.

When to defease?

Sale requires free-and-clear title. Refinance to lower rate (even after defeasance cost). 1031 exchange. Portfolio restructuring. Always model alternative paths (yield maintenance, assumption, etc.) before committing.

How often should I rerun this?

Rerun this calculator whenever inputs change materially — new rent roll data, rate moves, loan balance updates, or quarterly operating data. For active deals, monthly refresh is typical. For stabilized assets under monitoring, quarterly is fine. Treat the output as a decision tool, not a one-time answer — market conditions evolve and so should your analysis.

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