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Financial experts said the offshore corporate structure could have been used to shield earnings from U.S. taxes.

Rosemont Capital, an investment firm at the center of Hunter Biden�s much-scrutinized financial network, was one of the companies approved to participate in the 2009 federal loan program known as the Term Asset-Backed Securities Loan Facility, or TALF.

Under the program, the U.S. Treasury Department and the Federal Reserve Bank issued billions of dollars in highly favorable loans to select investors who agreed to buy bonds that banks were struggling to offload, including bundled college and auto loans.