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It’s 1981: The Iron Curtain divides Europe, Ronald Reagan is our new president, Kurt Russell is a big movie star, the prime rate is 20% and the NCUA has just issued its official guidance – IRPS 81-7 – on how credit unions can engage in sale-leaseback transactions to generate profit and raise capital from their owned operating real estate.

Fast forward to 2021, and everything’s changed – except IRPS 81-7.

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