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Today we created a new issue to merge AssetBackedSPVs (SEC-161) content into other ontologies. This includes eliminating the concept of a DebtSPV and replacing it with the more general SPV class where it was used, and creating a new REMIC class in MortgageBackedSecurities. We will need to review https://www.investopedia.com/terms/r/real-estate-mortgage-investment-conduit-remic.asp again to distinguish REMICs from other CDOs and REITs, in a separate issue. We created SEC-162 to track this so that we don't lose sight of it.
Another interesting site we ran across while working on this, which explains various things about SPVs is at https://highway33.com/the-significance-of-special-purpose-vehicles-in-debt-financing/.
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