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but they have been at odds over how much mr. hunt would owe the government after his assets are sold
the irs had demanded $ N million but mr. hunt would agree to no more than $ N million
<unk> <unk> iii a government lawyer warned that mr. hunt stood to lose certain oil and gas properties $ N in english <unk> a colorado <unk> and other assets he might have kept if he had settled with the irs
but they wanted to roll the <unk> and we 're going to let them mr. <unk> said
stephen <unk> mr. hunt 's attorney said his client welcomed the gamble
the tax court is n't expected to rule before early next year
japan has found another safe <unk> for its money u.s. home mortgages
an increasing number of big japanese investors are buying up u.s. home mortgages that have been <unk> and packaged for sale as <unk> instruments known as mortgage-backed securities
as much as N N of new u.s. mortgage securities issued by the federal national mortgage association or fannie mae and federal home loan mortgage corp. or freddie mac now flow into japanese hands
that may not come as a surprise to americans who have watched the japanese <unk> up properties in the u.s. from golf courses to a stake in rockefeller center
but it marks a big change for the japanese who <unk> mortgage securities after getting burned by a big downturn in interest rates a few years back
you ca n't say it 's a <unk> <unk> wave but we 're making some <unk> says fannie mae 's chairman david o. maxwell who visits tokyo at least once a year to explain and drum up investor interest in mortgage securities
interest is a great deal higher than it was a year ago
the steady growth of the mortgage securities market in the u.s. has even triggered talk of building up a similar market here
evidence of the growing japanese demand for mortgage securities <unk>
earlier this year blackstone group a new york investment bank had no trouble selling out a special $ N million <unk> trust it created for japanese investors
industrial bank of japan which claims to be the biggest japanese buyer of u.s. mortgage securities says it will more than double its purchases this year to an amount one official puts at several billion dollars
and a fannie mae <unk> this week promises to draw hundreds of prospective investors who can be expected to channel tens of billions of dollars into the market in the next few years
last year there were only several big investors who were interested says <unk> <unk> a vice president at the international arm of nomura securities co
this year some investors are changing their policies and investing a lot
ultimately he says strong demand could help to drive down interest rates on mortgage securities
at the moment nomura is the only japanese institution authorized to act as a primary seller of fannie mae instruments
but other japanese institutions say privately that they are considering asking to join the <unk> selling group
these securities are attractive to japanese investors for three reasons
first they are safe
while they are n't backed by the full faith and credit of the u.s. government as treasury bonds are it is widely assumed that the government would support them if necessary
u.s. treasury bonds are still the dollar-denominated investment of choice for long-term japanese investors
second they are liquid
the secondary market in federally backed mortgage securities now exceeds $ N billion or nearly half of the $ N trillion in u.s. residential mortgages issued
third they offer high yields
at the moment some offer as much as N to N percentage points over treasury securities of similar maturities
but there is a risk which the japanese discovered when they first dipped their <unk> into the market nearly five years ago
since most mortgages can be prepaid or <unk> at any time issuers of mortgage securities retain the right to buy back their bonds before maturity
that 's a <unk> for long-term investors since it forces them to reinvest their money usually at lower rates than the original mortgage securities carried
two or three years ago the problem was that people did n't understand the prepayment risk says nomura 's mr. <unk>
so they were surprised and very disappointed by prepayment
<unk> the trouble to japanese investors mortgage securities pay interest monthly since most mortgages require homeowners to make monthly payments
but japanese institutional investors are used to quarterly or semiannual payments on their investments so the monthly cash flow posed administrative problems
as a result japanese investors <unk> clear of the mortgage securities
but they did n't lose touch with the u.s. issuers
since N japanese investors have bought nearly N N of $ N billion in fannie mae corporate debt issued to foreigners money that fannie mae uses to buy mortgages from u.s. banks
and japanese investors took up nearly all of two $ N million real estate mortgage investment <unk> a kind of collateralized mortgage obligation that were offered to foreigners this year
in addition further packaging of mortgage-backed securities such as blackstone 's fund have reduced the effects of prepayment risk and automatically reinvest monthly payments so institutions do n't have to
freddie mac for years has offered a so-called participation certificate that guarantees it wo n't be prepaid for a set number of years and offers semiannual payments
as georgia-pacific 's bid for great northern nekoosa has shown <unk> takeovers are still alive despite <unk> reports of their demise
therefore the debate about poison pills will continue to rage in the <unk> of corporations and the halls of <unk>
although poison pills come in different colors and <unk> they usually give current shareholders the right to buy more stock of their corporation at a large discount if certain events occur typically if a hostile bidder acquires more than a specified percentage of the corporation 's stock
however these discount purchase rights may generally be redeemed at a nominal cost by the corporation 's directors if they approve of a bidder
supporters of poison pills argue that their adoption forces bidders to negotiate with a corporation 's directors who are thereby put in a better position to pursue the long-term interests of the corporation
recent studies by <unk> & co. conclude that corporations with poison pills have experienced greater <unk> appreciation than corporations without poison pills during the past few years
critics of poison pills argue that they harm shareholders by letting corporate management defeat takeover bids at premium prices and by <unk> premium bids from ever being made to shareholders
these critics are backed by several academic studies showing that the adoption of poison pills reduces shareholder values not merely in the short run but also over longer periods
institutional investors that must evaluate poison pills on a regular basis are interested less in this general debate than in the answers to specific questions about the corporation issuing the pill
does this corporation have a high-quality management team with a good track record
does this team have a viable strategy for improving shareholder values and does this strategy require <unk> over an extended period
will the adoption of this particular form of a poison pill significantly improve the chances for management to carry out this strategy
if the answers to these questions are <unk> then institutional investors are likely to be <unk> <unk> toward a specific poison pill
however the problem is that once most poison pills are adopted they survive forever
although the current management team may be outstanding who will be the ceo in N years
although the five-year strategy may be excellent what will be the strategy in N years
the solution to this problem is a <unk> poison pill
the limit could range from three years to seven years depending on the <unk> of the management team and the nature of its strategic plan
at the end of this period the poison pill would be eliminated automatically unless a new poison pill were approved by the <unk> shareholders who would have an opportunity to evaluate the corporation 's strategy and management team at that time
one rare example of a <unk> poison pill is the shareholder rights plan adopted by pennzoil last year after it received a huge litigation settlement from texaco
pennzoil 's poison pill covers five years in order to give current management enough time to put these proceeds to work in a prudent manner
another interesting example is the poison pill adopted recently by <unk> national intergroup inc. a diversified holding company
the state of wisconsin investment board which owned about N N of the company 's voting stock worked with management to devise a <unk> poison pill
this pill automatically expires after three years unless continued by a vote of the shareholders
the attitude of the wisconsin investment board reflects a growing <unk> to <unk> poison pills on the part of institutional investors as shown by the discussions at recent meetings of the council of institutional investors and my informal survey of several retirement plans with large stock positions
more widespread time limits on poison pills would allow shareholders to evaluate a specific poison pill within the context of a specific management team 's strategy
such concrete analysis is likely to lead to more <unk> dialogue between management and shareholders than the <unk> debate about poison pills
mr. <unk> is the general counsel and a managing director of fidelity investments in boston
michael blair former president and chief executive officer of enfield corp. failed to win election to the company 's board at a special shareholder meeting
mr. blair said after the meeting that he had filed separate lawsuits in the ontario supreme court for <unk> dismissal against enfield and for libel against its largest shareholder canadian express ltd. and two executives of hees international bancorp inc. which controls canadian express
holders at the meeting elected a full slate of canadian express <unk> to enfield 's <unk> board
mr. blair and hees have been <unk> for months
yesterday 's election was a <unk> to enfield 's annual meeting in june when mr. blair <unk> <unk> in favor of two hees <unk>
the ontario supreme court <unk> mr. blair 's decision
he later resigned from his executive positions with enfield saying that actions by its board amounted to my dismissal
mr. blair said his libel suit seeks N million canadian dollars us$ N million from canadian express and hees executives <unk> walt and <unk> <unk>
he said his suit against enfield seeks two years severance pay equivalent to c$ N
hees and canadian express executives could n't be reached for comment
enfield is a holding company with interests in manufacturing concerns
it is N N owned by canadian express another holding company
hees is a merchant bank controlled by toronto financiers peter and edward bronfman
all the concerns are based in toronto
buying N N of rockefeller group inc. is right up mitsubishi estate co. 's alley in one sense the huge japanese real estate company is entering a long-term relationship with a similarly conservative u.s. owner of tony urban property
but in another sense the $ N million purchase is <unk> <unk> industry analysts say
the usually cautious giant will become the majority owner of the company that owns new york 's <unk> rockefeller center at a time when <unk> over japanese purchases of u.s. property are at an <unk> high
officials of rockefeller group and mitsubishi estate prefer to focus on the <unk> nearly <unk> the threat of a backlash from the u.s. public
we think there will be positive as well as negative reactions says raymond <unk> senior vice president and chief financial officer of rockefeller group
on balance we think it will be positive
but some japanese government officials and businessmen worry that the prominent purchase is just the sort of deal that should be avoided for the time being
in particular they <unk> the timing coming as it does on the heels of sony corp. 's controversial purchase of columbia pictures entertainment inc
officially yes we encourage the free flow of direct investment says a foreign ministry official
but they did n't have to choose this particular moment
during the past year government officials and leading business organizations have repeatedly urged japanese companies to <unk> from flashy real estate purchases in the
since the mid-1980s japan 's other major real estate purchases in the u.s. include dai-ichi <unk> america corp. 's $ N million purchase of an office building at N east <unk> st. in manhattan in N and mitsui <unk> inc. 's $ N million purchase of the exxon building part of rockefeller center in N
in los angeles arco plaza was sold to <unk> corp. for $ N million in N and <unk> life insurance co. paid $ N million for atlanta 's ibm tower last year
altogether annual japanese investment in u.s. commercial real estate grew from about $ N billion in N to about $ N billion in N