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Mortgage CMBS Defeasance Calculator

Defeasance substitutes Treasury portfolio for collateral, allowing legal release of property.

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Defeasance cost

$3,233,041

Treasury portfolio cost

$3,083,041

Premium over balance

-$6,916,959

How the math works

Treasury portfolio = PV of remaining loan payments at Treasury rate. Total = portfolio + transaction cost.

$10M loan PV at lower Treasury rate → ~$10.5M portfolio + $150k = $10.65M defeasance cost.

How to Use

  1. Enter loan balance.
  2. Enter note rate %.
  3. Enter treasury yield %.
  4. Enter remaining months.
  5. Enter transaction cost.
  6. Read defeasance cost.

Frequently Asked Questions

Defeasance economics?

Process: borrower buys Treasury portfolio that pays loan P&I to maturity. Treasury cost depends on yield curve: low rates make defeasance expensive (premium to portfolio). Transaction costs: $50–250k+ professional fees (defeasance consultant, attorney, rating agency, securities firm). 60–90 day timeline. Best when: rates are higher than note rate (Treasury portfolio cheap to assemble) or property must be sold. Worst: rates lower than note rate, paying premium for Treasury. Conduit alternative: yield maintenance, often cheaper depending on rate environment.

How does this debt analysis fit a workout strategy?

Workout, default, and recapitalization decisions depend on the gap between in-place debt and current asset value. Lenders evaluate cure cost, foreclosure timeline + cost, broker price opinion (BPO), and borrower equity. Borrowers evaluate equity in the property, refinance feasibility, and forbearance economics. This calculator provides one input to that multi-factor decision.

Discounted payoff (DPO) vs forbearance vs deed in lieu?

DPO: lender accepts less than full balance to avoid foreclosure cost, common with non-recourse and underwater assets. Forbearance: payment deferral 6–18 months, balance accrues, useful when value will recover. Deed in lieu: borrower transfers title to lender, faster than foreclosure but lender takes full risk. DPO often best when borrower has new capital + lender wants quick exit.

Special servicing dynamics?

CMBS loans transfer to special servicer at default or maturity default. Special servicer compensation aligns with workout, but timeline is 6–24 months and fees stack ($25–250k+ in costs). Whole-loan and balance-sheet lenders move faster but with less flexibility. Bridge and debt fund lenders most flexible. Time-to-resolution and total friction cost should be weighted in any borrower scenario.

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