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How is it an effective loss (or gain) if they have not sold the asset (which they are currently living in)?


One Example: you can get a "Home Equity Line of Credit" (HELOC) against your house, then use that money to do things, e.g., remodeling (the interest from such loans is in some cases tax deductible). The house you would own with a 3% interest rate is likely worth significantly more than the house you would own with a 7% interest rate, so the potential impact of a HELOC is higher.




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