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Isabelle Stewart

Incoming associate
Isabelle Stewart is a J.D. Class of 2026 from Duke University School of Law and an incoming associate at Vinson & Elkins LLP.

Articles by author

The sale-versus-loan problem of receivables financing from a US perspective

In this article the authors set out and explain a framework to assist practitioners and judges in distinguishing between transactions in which a receivable secures an obligation and those in which the receivable has been sold outright. The framework seeks to mitigate recharacterisation risk.

22 MAY 2026