An income share agreement (or ISA) is a financial structure in which an individual or organization provides something of value to a recipient who, in exchange, agrees to pay back a percentage of their income for a fixed number of years, up to a maximum total payable amount.

ISAs have gained prominence as an alternative to the traditional student loan system in North American higher education, and a number of private companies now offer ISAs for a variety of purposes, including as a funding source for college tuition

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