OPINION
CHRISTOPHER S. SONTCHI, Bankruptcy Judge.
INTRODUCTION
This is a case of first impression regarding the application of the amended "safe harbor" provisions of sections 555 and 559 of the Bankruptcy Code to a repurchase agreement involving mortgage loans.
The dispute centers on three issues. The first issue is whether the sale and repurchase of mortgage loans under the contract in question is a "repurchase agreement...
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