Ellington Financial is a specialty finance company in United States. Its objective is to generate attractive, risk-adjusted total returns by making investments in residential mortgage-backed securities, corporate debt and other commercial debt. Effective January 1, 2019, EFC elected to be taxed as a corporation for both U.S. federal and state income tax purposes, and intends to elect to be treated as a real estate investment trust (“REIT”) for the year ending December 31, 2019.
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