Article: European funds provide life support for senior settlements.

Overseas investors are increasingly providing funding for senior settlement securitizations backed by pools originated in the U.S., where issuers have had a hard time lining up financing.

Investors in countries that benefit from a double taxation treaty, such as Germany and Austria, currently make up the primary market for these deals, said Boris Ziser, a partner at Baker & McKenzie. "Attractive rates of return combined with favorable tax treatment have been driving these transactions."

Interest in these vehicles has increased notably during the past year, Ziser said. During the past nine months, his firm completed five of these transactions, and ...

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